Calculate Stamp Duty Land Tax (SDLT) on a residential property purchase in England or Northern Ireland. Handles first-time buyer relief, the +5% additional-property surcharge, and the +2% non-UK resident surcharge. Rates effective from 1 April 2025.
£
Rates effective 1 April 2025, unchanged for FY 2026-27. England + Northern Ireland only — Scotland uses LBTT, Wales uses LTT.
Stamp Duty payable
£0
Effective rate
0%
vs standard rates
—
Band-by-band breakdown
Band
Rate
SDLT
SDLT bands at a glance
Slice of price
Standard rate
+ Additional property
+ Non-UK resident
£0 – £125,000
0%
5%
+2% surcharge
£125,001 – £250,000
2%
7%
+2% surcharge
£250,001 – £925,000
5%
10%
+2% surcharge
£925,001 – £1,500,000
10%
15%
+2% surcharge
£1,500,001+
12%
17%
+2% surcharge
First-time buyer relief
Eligible first-time buyers pay 0% on the first £300,000 of a main residence and 5% on the slice from £300k to £500k. Above £500,000 the relief disappears entirely — standard rates apply on the full price. Both buyers must be first-time buyers; if one partner has previously owned property anywhere in the world, no relief.
Standard residential: 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5M, 12% above. Rates effective from 1 April 2025, unchanged for FY 2026-27.
Who counts as a first-time buyer?
Everyone buying must be a first-time buyer (never previously owned property anywhere in the world), buying their main residence, and the purchase price must be ≤ £500,000. Relief: 0% to £300,000, 5% on £300k-£500k. Above £500k, FTB relief disappears entirely — standard rates apply on the full price.
How does the additional-property surcharge work?
The +5% surcharge applies if you already own any other residential property at the time of purchase, including buy-to-let, holiday homes, or properties owned via a company. The surcharge stacks on top of every standard band — so the 0% band becomes 5%, 2% becomes 7%, etc. Up to £125,000 you pay 5% (vs 0% as a sole owner).
Can I claim the surcharge back?
Yes — if you sell your previous main residence within 36 months of buying the new one, you can claim back the 5% additional-property surcharge. The reclaim is made through HMRC after the sale completes. Many people pay the surcharge upfront when buying a new main home before they've sold the old one, then reclaim it.
What's the non-UK resident surcharge?
A +2% surcharge for buyers who haven't spent at least 183 days of the previous 12 months in the UK. It stacks on top of standard rates and the additional-property surcharge. Effectively a non-resident buying a second home pays standard + 5% (additional) + 2% (non-resident) — meaningful on expensive properties.
Scotland and Wales?
Scotland uses Land and Buildings Transaction Tax (LBTT) — administered by Revenue Scotland, different bands and rates. Wales uses Land Transaction Tax (LTT) — administered by the Welsh Revenue Authority. Both have first-time buyer reliefs but the rates and thresholds differ from SDLT. This calculator is England + Northern Ireland only.