Stamp Duty (SDLT) Calculator 2025-26
Calculate Stamp Duty Land Tax (SDLT) on residential property purchases in England and Northern Ireland. Rates below apply from 1 April 2025 — the temporary thresholds introduced in September 2022 have now ended.
SDLT rates from 1 April 2025
2% on £125,001 – £250,000
5% on £250,001 – £925,000
10% on £925,001 – £1,500,000
12% above £1,500,000
5% on £300,001 – £500,000
Standard rates above £500,000
(no relief above £500k)
7% on £125,001 – £250,000
10% on £250,001 – £925,000
15% on £925,001 – £1,500,000
17% above £1,500,000
Standard residential SDLT — all property prices
| Property price | SDLT due | Effective rate | |
|---|---|---|---|
| £100,000 | £0 | 0% | Details → |
| £125,000 | £0 | 0% | Details → |
| £150,000 | £500 | 0.33% | Details → |
| £200,000 | £1,500 | 0.75% | Details → |
| £250,000 | £2,500 | 1% | Details → |
| £275,000 | £3,750 | 1.36% | Details → |
| £300,000 | £5,000 | 1.67% | Details → |
| £325,000 | £6,250 | 1.92% | Details → |
| £350,000 | £7,500 | 2.14% | Details → |
| £400,000 | £10,000 | 2.5% | Details → |
| £450,000 | £12,500 | 2.78% | Details → |
| £500,000 | £15,000 | 3% | Details → |
| £550,000 | £17,500 | 3.18% | Details → |
| £600,000 | £20,000 | 3.33% | Details → |
| £650,000 | £22,500 | 3.46% | Details → |
| £700,000 | £25,000 | 3.57% | Details → |
| £750,000 | £27,500 | 3.67% | Details → |
| £800,000 | £30,000 | 3.75% | Details → |
| £900,000 | £35,000 | 3.89% | Details → |
| £1,000,000 | £43,750 | 4.38% | Details → |
| £1,250,000 | £68,750 | 5.5% | Details → |
| £1,500,000 | £93,750 | 6.25% | Details → |
| £2,000,000 | £153,750 | 7.69% | Details → |
| £3,000,000 | £273,750 | 9.13% | Details → |
First-time buyer relief — SDLT by property price
0% on first £300,000. No relief above £500,000.
| Property price | SDLT due | Effective rate | Saving vs standard | |
|---|---|---|---|---|
| £100,000 | £0 | 0% | — | Details → |
| £125,000 | £0 | 0% | — | Details → |
| £150,000 | £0 | 0% | Save £500 | Details → |
| £200,000 | £0 | 0% | Save £1,500 | Details → |
| £250,000 | £0 | 0% | Save £2,500 | Details → |
| £275,000 | £0 | 0% | Save £3,750 | Details → |
| £300,000 | £0 | 0% | Save £5,000 | Details → |
| £325,000 | £1,250 | 0.38% | Save £5,000 | Details → |
| £350,000 | £2,500 | 0.71% | Save £5,000 | Details → |
| £400,000 | £5,000 | 1.25% | Save £5,000 | Details → |
| £450,000 | £7,500 | 1.67% | Save £5,000 | Details → |
| £500,000 | £10,000 | 2% | Save £5,000 | Details → |
| £550,000 | £17,500 | 3.18% | — | Details → |
| £600,000 | £20,000 | 3.33% | — | Details → |
| £650,000 | £22,500 | 3.46% | — | Details → |
| £700,000 | £25,000 | 3.57% | — | Details → |
| £750,000 | £27,500 | 3.67% | — | Details → |
| £800,000 | £30,000 | 3.75% | — | Details → |
| £900,000 | £35,000 | 3.89% | — | Details → |
| £1,000,000 | £43,750 | 4.38% | — | Details → |
| £1,250,000 | £68,750 | 5.5% | — | Details → |
| £1,500,000 | £93,750 | 6.25% | — | Details → |
| £2,000,000 | £153,750 | 7.69% | — | Details → |
| £3,000,000 | £273,750 | 9.13% | — | Details → |
Additional property / buy-to-let SDLT (5% surcharge)
5% surcharge applies from 31 October 2024 on second homes and buy-to-let purchases.
| Property price | SDLT due | Effective rate | |
|---|---|---|---|
| £100,000 | £5,000 | 5% | Details → |
| £125,000 | £6,250 | 5% | Details → |
| £150,000 | £8,000 | 5.33% | Details → |
| £200,000 | £11,500 | 5.75% | Details → |
| £250,000 | £15,000 | 6% | Details → |
| £275,000 | £17,500 | 6.36% | Details → |
| £300,000 | £20,000 | 6.67% | Details → |
| £325,000 | £22,500 | 6.92% | Details → |
| £350,000 | £25,000 | 7.14% | Details → |
| £400,000 | £30,000 | 7.5% | Details → |
| £450,000 | £35,000 | 7.78% | Details → |
| £500,000 | £40,000 | 8% | Details → |
| £550,000 | £45,000 | 8.18% | Details → |
| £600,000 | £50,000 | 8.33% | Details → |
| £650,000 | £55,000 | 8.46% | Details → |
| £700,000 | £60,000 | 8.57% | Details → |
| £750,000 | £65,000 | 8.67% | Details → |
| £800,000 | £70,000 | 8.75% | Details → |
| £900,000 | £80,000 | 8.89% | Details → |
| £1,000,000 | £93,750 | 9.38% | Details → |
| £1,250,000 | £131,250 | 10.5% | Details → |
| £1,500,000 | £168,750 | 11.25% | Details → |
| £2,000,000 | £253,750 | 12.69% | Details → |
| £3,000,000 | £423,750 | 14.12% | Details → |
Stamp Duty Land Tax — what changed in April 2025
The temporary increase to SDLT thresholds introduced in September 2022 ended on 31 March 2025. From 1 April 2025, SDLT reverted to its pre-September 2022 rates. The standard nil-rate threshold dropped from £250,000 back to £125,000, and first-time buyer relief dropped from a £425,000 nil-rate threshold back to £300,000.
This means buyers purchasing from April 2025 face higher SDLT bills compared to those who completed before March 2025. A £400,000 standard purchase now carries £10,000 in SDLT (compared to £7,500 during the temporary relief period).
First-time buyer SDLT relief
First-time buyers purchasing a property up to £500,000 benefit from enhanced relief: 0% on the first £300,000 and 5% on the portion from £300,001 to £500,000. If the property price exceeds £500,000, no first-time buyer relief applies at all — standard rates apply to the full purchase price. A first-time buyer purchasing at exactly £500,000 pays £10,000 SDLT (5% of £200,000).
Additional property surcharge
Purchasing a second home or buy-to-let property attracts a 5% surcharge on top of standard rates (increased from 3% to 5% on 31 October 2024, Autumn Budget 2024). This applies to any residential property purchased when you already own another dwelling anywhere in the world. Corporate purchases also attract a 15% flat rate in some cases.