The rates this calculator uses
SDLT is a slice tax: each rate applies only to the part of the price inside that band, not to the whole price. These are the residential rates published on gov.uk when we checked on 8 November 2026.
Standard rates
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyer relief
For a first-time buyer the first £300,000 is taxed at 0% and the part from £300,001 to £500,000 at 5%. If the price is over £500,000 the relief is not available at all and the standard rates apply to the whole price.
Additional property (buy-to-let or second home)
If you will own more than one residential property worth £40,000 or more after the purchase, 5 percentage points are added to every standard band (from 1 April 2025): 5%, 7%, 10%, 15% and 17%. Replacing your main home does not attract the extra amount if you sell the previous one within three years, so you may claim a refund.
Non-UK resident surcharge
A further 2 percentage points apply on top of all other rates when the buyer is not UK resident. Residence is judged on time spent in the UK, so check the exact test on gov.uk.
Worked example
A £400,000 purchase in England under each setting, as the calculator computes it:
Standard buyer £0 to £125,000 at 0% £0 £125,001 to £250,000 at 2% £2,500 £250,001 to £400,000 at 5% £7,500 Total £10,000 (2.50%) First-time buyer £0 to £300,000 at 0% £0 £300,001 to £400,000 at 5% £5,000 Total £5,000 (1.25%) Additional property 125,000 at 5% + 125,000 at 7% + 150,000 at 10% Total £30,000 (7.50%) Standard buyer who is non-UK resident: £10,000 + 2% of £400,000 = £18,000
Cliff edge: a first-time buyer pays £10,000 at £500,000 but £15,000 at £500,001 or more, because the relief disappears above the cap.
What this calculator does not cover
This is for England and Northern Ireland only. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT); they have their own rates and reliefs, and we do not calculate them here. Also outside the scope: leasehold rent, linked transactions, buying several dwellings at once, company or trust buyers, mixed-use property and refunds. Rates change at Budgets, so check the gov.uk pages in the box above before you exchange contracts.
SDLT is normally filed and paid within 14 days of completion, and your conveyancer usually does this for you.
Frequently asked questions
Do first-time buyers pay stamp duty above £500,000?
Yes, and at the standard rates. First-time buyer relief only applies when the price is £500,000 or less. Above that cap there is no relief, even on the first slice of the price.
What counts as an additional property for the higher rates?
The higher rates apply if you, or anyone you are buying with, will own more than one residential property worth £40,000 or more at the end of the day of the purchase. A buy-to-let or second home is the usual case. Check the gov.uk page for the exact test and exceptions.
Is stamp duty the same as SDLT?
In England and Northern Ireland, people say stamp duty to mean Stamp Duty Land Tax. Scotland and Wales have their own taxes with different names and rates.
Can I get the extra additional-property amount back?
If you replace your main home and sell the previous one within three years of the new purchase, you may be able to claim back the higher-rate part. Time limits and conditions apply, so read the gov.uk guidance or ask your conveyancer.
When do I have to pay SDLT?
You send the return and pay within 14 days of completion. Penalties and interest can apply if you are late. A solicitor or conveyancer usually handles it and often pays on completion day.