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Stamp duty calculator for England and Northern Ireland

On a home in England or Northern Ireland you pay Stamp Duty Land Tax on the part of the price in each band: nothing up to £125,000, then 2%, 5%, 10% and 12%. First-time buyers pay nothing up to £300,000. An additional property pays 5% more on every band, and a non-UK resident buyer pays 2% more.

The price you're paying for the home.

Which describes you?
Is any buyer not resident in the UK?

For SDLT, not resident means not in the UK for at least 183 days in the 12 months before buying.

The SDLT on this purchase

Enter the price to see the tax, worked out band by band.

The rates

These rates apply from 1 April 2025. Each rate applies only to the part of the price inside its band, so moving into a higher band doesn't change the tax on the rest.

Your only home, or a replacement for it

SDLT main residential rates
Portion of the priceRate
Up to £125,0000%
£125,001 to £250,0002%
£250,001 to £925,0005%
£925,001 to £1,500,00010%
Above £1,500,00012%

First-time buyers (price £500,000 or less)

SDLT first-time buyer rates
Portion of the priceRate
Up to £300,0000%
£300,001 to £500,0005%

An additional property (price £40,000 or more)

SDLT higher rates for additional properties
Portion of the priceRate
Up to £125,0005%
£125,001 to £250,0007%
£250,001 to £925,00010%
£925,001 to £1,500,00015%
Above £1,500,00017%

Non-UK resident buyers pay 2% on top of whichever table applies, including the zero bands.

Worked examples

These are HMRC's own examples, worked by this calculator.

PurchaseSDLT
A £295,000 home, your only property£4,750
A first-time buyer at £500,000£10,000
An additional property at £300,000£20,000
A non-UK resident buying a £700,000 home£39,000

The working for the additional property at £300,000:

SDLT higher rates on £300,000
BandAmount in bandRateTax
Up to £125,000£125,0005%£6,250
£125,001 to £250,000£125,0007%£8,750
£250,001 to £925,000£50,00010%£5,000

What this calculator doesn't cover

  • Companies, partnerships and trusts, and the 17% rate some companies pay above £500,000.
  • Shared ownership, linked purchases and reliefs other than first-time buyers' relief.
  • Mixed-use property (a shop with a flat above), which pays the non-residential rates.
  • Tax on the rent under a new residential lease.
  • Purchases that completed before 1 April 2025, when different bands applied.

Buying in Wales or Scotland? Use the Land Transaction Tax calculator or the LBTT calculator. Taking a commercial lease? Use the commercial lease SDLT calculator.

Questions

How much stamp duty do I pay on a £295,000 house?
£4,750 if it will be your only home: nothing on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £45,000 (£2,250). This is HMRC's own example.
Who gets first-time buyer relief?
You can claim it if you and everyone you're buying with are first-time buyers. You pay nothing up to £300,000 and 5% on the portion from £300,001 to £500,000. If the price is over £500,000 you can't claim the relief and pay the main rates on the whole price.
Do I pay the higher rates if I haven't sold my old home yet?
Usually, yes. If you still own your previous main home at the end of the day you complete, you own two properties and pay the higher rates. If you sell or give away your previous main home within 3 years of buying the new one, you can apply to HMRC for a refund of the extra.
Who counts as not resident in the UK?
For SDLT, an individual buyer is not UK resident if they weren't in the UK for at least 183 days during the 12 months before the purchase. If any buyer is non-resident, all the buyers are treated as non-resident, with an exception for married couples and civil partners buying together. The 2% surcharge goes on top of every other rate, and an individual can claim it back by spending at least 183 days in the UK in a continuous 365-day period that ends within a year of buying.
When is stamp duty paid?
The SDLT return and the tax are due within 14 days of completion. If you have a solicitor or conveyancer, they usually file the return and pay the tax on completion day and add it to their bill.
Does this work for a new lease of a flat?
For the premium (the price), yes: it's taxed at the same rates. If the net present value of the rent over the lease is more than £125,000, there's also 1% on the amount above £125,000, which this calculator doesn't add. Buying an existing lease is taxed on the price only.
Is Northern Ireland the same as England?
Yes. Stamp Duty Land Tax applies in England and Northern Ireland at the same rates. Wales has Land Transaction Tax and Scotland has Land and Buildings Transaction Tax instead.

Sources

Rates checked against these sources on 17 October 2026. Updated . This is a calculation, not advice: Instrukt is not a law firm or a tax adviser.