About Stamp Duty Land Tax
SDLT is a banded tax — each rate applies only to the portion of the purchase price within that band, not the whole price.
First-time buyer relief
First-time buyers pay 0% on the first £300,000 and 5% on £300,001–£500,000. If the purchase price exceeds £500,000, the relief is withdrawn entirely and standard rates apply.
Additional property surcharge
A 5% surcharge is added to each SDLT band for additional residential properties — typically second homes and buy-to-let purchases.
About this calculator
Estimate Stamp Duty Land Tax (SDLT) for residential property purchases in England and Northern Ireland. This calculator applies the current banded SDLT structure including first-time buyer relief and the additional property 5% surcharge, and shows the tax due by band.
FAQ
When do you pay Stamp Duty?
Typically within the completion process; your solicitor/conveyancer usually files and pays it on your behalf.
Do first-time buyers pay Stamp Duty?
First-time buyers pay 0% up to £300,000 and 5% on £300,001–£500,000. Above £500,000 the relief is withdrawn and standard rates apply.
What is the additional property surcharge?
A 5% surcharge on each band applies when buying an additional residential property such as a second home or buy-to-let.
Is SDLT the same across the UK?
No. Scotland uses LBTT and Wales uses LTT — both with different rates and thresholds.