UK Stamp Duty Calculator 2025
Calculate Stamp Duty Land Tax (SDLT) for property purchases in England and Northern Ireland
| Price Band | Rate | Taxable Amount | Tax Due |
|---|
Current Stamp Duty Rates (2025)
Main Residence Rates
| Property Value | SDLT 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% |
| Above £1,500,000 | 12% |
First-time Buyer Rates
| Property Value | SDLT Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Above £500,000 | Standard rates apply |
Additional Property Surcharge
Additional properties (second homes, buy-to-let) incur a 3% surcharge on top of standard rates.
Non-UK Resident Surcharge
Non-UK residents pay an additional 2% surcharge on top of applicable rates.
What is Stamp Duty Land Tax?
Stamp Duty Land Tax (SDLT) is a tax paid by property buyers in England and Northern Ireland when purchasing residential property. The tax is calculated on a tiered system, meaning different rates apply to different portions of the property price.
Key Changes from April 2025
- The nil-rate threshold for main residences reduced from £250,000 to £125,000
- First-time buyer relief threshold reduced from £425,000 to £300,000
- First-time buyer relief limit reduced from £625,000 to £500,000
- Additional property rates increased to 7% for the £125,001-£250,000 band
Who Pays Stamp Duty?
SDLT is paid by the buyer and is due within 14 days of completion. Your solicitor or conveyancer typically handles the payment and filing of the SDLT return on your behalf.
Frequently Asked Questions
Stamp duty must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer usually handles this payment and submission of the SDLT return to HMRC on your behalf.
You qualify as a first-time buyer if you have never owned a freehold or leasehold interest in a residential property in the UK or anywhere else in the world. This includes properties inherited or received as a gift.
An additional property includes buy-to-let investments, second homes, and any property purchase where you already own another residential property. The 3% surcharge applies to the entire purchase price.
Yes, if you pay the additional property rate because you still own your previous home, you can claim a refund if you sell your old home within 36 months of purchasing the new one.
No, this calculator is for England and Northern Ireland only. Scotland uses Land and Buildings Transaction Tax (LBTT), whilst Wales uses Land Transaction Tax (LTT), both with different rates and thresholds.
Certain transactions may be exempt, including transfers between spouses, some charity purchases, and specific corporate reorganisations. Always consult with a solicitor or tax adviser for complex situations.
References
- HM Revenue and Customs. “Stamp Duty Land Tax: Residential property rates.” GOV.UK, 2025. https://www.gov.uk/stamp-duty-land-tax/residential-property-rates
- HM Revenue and Customs. “Stamp Duty Land Tax rates from 1 December 2003 to 31 March 2025.” GOV.UK, 2025. https://www.gov.uk/government/publications/rates-and-allowances-stamp-duty-land-tax
- Money Helper. “Stamp duty calculator.” MoneyHelper.org.uk, 2025. https://www.moneyhelper.org.uk/en/homes/buying-a-home/stamp-duty-calculator
- HM Treasury. “Budget 2024: Tax Policy Changes.” GOV.UK, 2024.