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Stamp Duty SDLT Calculator

Instant HMRC Stamp Duty Land Tax calculation for all buyer types — first-time buyers, home movers, and buy-to-let investors. Full band breakdown, pre-April 2025 comparison, and non-UK surcharge. England & Northern Ireland.

First-Time Buyer Moving Home Buy-to-Let / BTL Band Breakdown Pre-2025 Comparison Non-UK Surcharge
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Property Details

Scenario 1
Purchase Price£
£
Buyer Type
UK Resident
Non-UK residents pay extra 2% surcharge
Scenario 2 — Optional Comparison
Second Purchase Price0 = skip
£
Second Buyer Type
Buyer Type Reference
Type 1 — FTB: 0% up to £300k, 5% on £300–500k, standard rates above £500k
Type 2 — Standard: 0% to £125k, 2% to £250k, 5% to £925k, 10% to £1.5m, 12% above
Type 3 — BTL: Standard bands + 5% surcharge on every band
Band Breakdown
Band Rate Taxable Tax
↓ Methodology ↓
How this calculator works — formulas & sources
Banded SDLT Calculation
SDLT = Σ (Band Amount × Band Rate)
Each band rate applies only to the portion within that band
Effective Rate = Total SDLT ÷ Purchase Price × 100%
SDLT is calculated on a slice basis — like income tax. Only the portion of the price within each band is taxed at that rate. The headline rate never applies to the full purchase price. This is why a BTL investor comparing two properties should use effective rate, not top-band rate. Stamp Duty (SDLT) explained · HMO vs BTL
Standard Rates (from April 2025)
0% on £0–£125,000
2% on £125,001–£250,000
5% on £250,001–£925,000
10% on £925,001–£1,500,000
12% above £1,500,000
The nil-rate threshold reverted from £250,000 to £125,000 on 1 April 2025, when the temporary stamp duty holiday ended.
BTL / Additional Property Surcharge
Surcharge = 5% on every band across the full purchase price
BTL Rate = Standard Rate + 5% per band
The additional property surcharge increased from 3% to 5% on 31 October 2024. It applies to all purchases of additional residential properties — buy-to-let, second homes, and holiday homes. On a flip where you already own a home, the 5% surcharge applies and bites directly into profit margin. Section 24 explained · HMO vs BTL
First-Time Buyer Relief
0% on £0–£300,000 (FTB only)
5% on £300,001–£500,000
No relief above £500,000
First-time buyers pay no SDLT on the first £300,000. On purchases between £300,001 and £500,000, standard rates apply to the portion above £300,000. Properties above £500,000 receive no first-time buyer relief. The rent vs buy calculator can model whether saving a larger deposit to stay under the £300k FTB threshold is worth it. Stamp Duty (SDLT) explained · Rent vs Buy explained
Pre-April 2025 Comparison
Old nil-rate threshold: £250,000 (temporary 2022–2025)
Old FTB threshold: £425,000 (temporary 2022–2025)
Old BTL surcharge: 3% (pre-October 2024)
The calculator shows the SDLT you would have paid under the pre-April 2025 rules, allowing you to quantify the cost of the stamp duty holiday ending. For many buyers the extra SDLT shifts the rent vs buy equation meaningfully. Stamp Duty (SDLT) explained · Rent vs Buy explained
Sources: Finance Act 2003 (SDLT legislation) · HMRC SDLT guidance (updated April 2025) · Autumn Budget 2024 (BTL surcharge increase) · HMRC Stamp Duty Land Tax Manual SDLTM00100
Last reviewed: April 2026

Results — Scenario 1

SDLT Due
—
—
⬤ Calculating…
Total Purchase Costs
SDLT
—
Effective Rate
—
Solicitor (est.)
£1,800
Survey (est.)
£700
Total On Top of Purchase Price
—
SDLT + solicitor + survey

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Includes all buyer types, scenario comparison, and full UK property purchase cost breakdown.

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vs. Pre-April 2025 Rules
SDLT (current rules)—
SDLT (old rules)—
Extra cost vs old rules—
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Current Rates

SDLT Rates 2026

England & Northern Ireland only. Scotland uses LBTT, Wales uses LTT.

Standard / Moving Home

April 2026 — nil-rate threshold reverted to £125k

£0 – £125,0000%
£125,001 – £250,0002%
£250,001 – £925,0005%
£925,001 – £1,500,00010%
Above £1,500,00012%

Additional Property / Buy-to-Let

Standard rates + 5% surcharge on every band (from Oct 2024)

£0 – £125,0005%
£125,001 – £250,0007%
£250,001 – £925,00010%
£925,001 – £1,500,00015%
Above £1,500,00017%

First-Time Buyer Relief

No relief on properties above £500,000

£0 – £300,0000%
£300,001 – £500,0005%
Above £500,000Standard rates apply
No FTB relief above £500k
How it works

What the numbers mean

SDLT is more complex than a single rate — and a major cost on any buy-to-let or flip. Stamp Duty (SDLT) explained in full.

BANDED TAX
You pay each rate only on the slice

SDLT works like income tax — you only pay each rate on the portion of the price within that band. On a £350,000 standard purchase: 0% on the first £125k, 2% on £125–250k (£2,500), and 5% on £250–350k (£5,000). Total: £7,500 — not 5% on the whole price. This banded structure is why the effective rate on a BTL is lower than the top-band rate. Stamp Duty (SDLT) explained · HMO vs BTL

BTL 5% SURCHARGE
Added to every band since Oct 2024

From 31 October 2024, the additional property surcharge increased from 3% to 5%. It applies to every band on every pound of the purchase price — not just above a threshold. On a £350k BTL: £25,000 in SDLT vs £7,500 for a standard buyer. Run the BTL yield calculator to see how this cost hits your cash-on-cash ROI. Stamp Duty (SDLT) explained · HMO vs BTL

APRIL 2025 CHANGE
Nil-rate threshold dropped back to £125k

Between September 2022 and March 2025, the nil-rate threshold was temporarily raised to £250,000. From April 2025, it reverted to £125,000. This means buyers purchasing at £250,000 now pay £2,500 in SDLT that they would have paid nothing on a year earlier. Higher SDLT tips the cost comparison for many buyers — the rent vs buy calculator models when buying still makes sense. Stamp Duty (SDLT) explained · Rent vs Buy explained

SCOTLAND & WALES
Completely different systems

Scotland uses Land and Buildings Transaction Tax (LBTT) with different bands and rates. Wales uses Land Transaction Tax (LTT). This calculator covers England and Northern Ireland only. If you are buying in Scotland or Wales, use the relevant government calculator for your region. For England & Northern Ireland, the rent vs buy calculator factors in the full SDLT cost automatically. Stamp Duty (SDLT) explained · Rent vs Buy explained

NON-UK SURCHARGE
Extra 2% for non-UK residents

Buyers who are not UK resident at the time of completion pay an additional 2% on top of all standard rates. This applies to all buyer types including FTBs. It is possible to claim a refund later if you become UK resident within 12 months of completion. Overseas BTL investors pay the 2% non-resident surcharge on top of the 5% additional property surcharge. HMO vs BTL

FIRST-TIME BUYER RELIEF
0% up to £300k — but watch the cliff edge

FTBs pay 0% up to £300,000 and 5% on £300–500k. Above £500,000 there is no FTB relief at all — standard rates apply to the full purchase price. Buying at £501k costs significantly more in SDLT than buying at £499k. Compare with the cost of continuing to rent vs buy while saving a larger deposit to stay under the threshold. Stamp Duty (SDLT) explained · Rent vs Buy explained

FAQ

Common questions

What is SDLT and who collects it?
Stamp Duty Land Tax (SDLT) is a tax on property and land purchases in England and Northern Ireland. It is collected by HMRC — His Majesty's Revenue and Customs (formerly HM Revenue and Customs before September 2022). HMRC requires the SDLT return to be filed and tax paid within 14 days of completion. This calculator uses the official HMRC SDLT bands and rates that came into force in April 2025. Scotland uses a separate tax called LBTT collected by Revenue Scotland; Wales uses LTT collected by the Welsh Revenue Authority. Stamp Duty (SDLT) explained
How much is stamp duty on a £300,000 property in 2026?
It depends on your buyer type. First-time buyer: £0 (the full £300k falls within the FTB 0% threshold). Moving home: £5,000 (0% on first £125k, 2% on next £125k = £2,500, 5% on remaining £50k = £2,500). Buy-to-let £17,500 (the 5% surcharge applies to all bands — 5% on £0–£250k = £12,500, 10% on £250–300k = £5,000, total £17,500). Use the BTL yield calculator to see how this affects your overall return. HMO vs BTL
What is the BTL stamp duty surcharge in 2026?
The additional property surcharge is 5% on top of standard SDLT rates, applied to every band across the full purchase price. It increased from 3% to 5% on 31 October 2024. On a £400,000 BTL purchase, the surcharge alone adds £20,000 compared to buying as a standard home mover. Factor this into your rental yield and cash-on-cash ROI from day one. Stamp Duty (SDLT) explained · HMO vs BTL
What changed with stamp duty in April 2025?
The nil-rate threshold reverted from £250,000 back to £125,000. This temporary relief was introduced in September 2022 and expired on 31 March 2025. From 1 April 2025, buyers pay 2% SDLT on the £125,001–£250,000 band again. For a £250,000 purchase, this adds £2,500 compared to completing before April 2025. The calculator's comparison section shows exactly how much extra the current rules cost vs the old ones. For many buyers this change shifts the rent vs buy calculation. Stamp Duty (SDLT) explained · Rent vs Buy explained
Can I avoid the BTL surcharge by buying in a company name?
No — limited companies pay the 5% surcharge too when buying residential property. The surcharge applies to the transaction, not the buyer's personal tax status. However, companies have different advantages in terms of mortgage interest deductibility (Section 24 does not apply to companies) and corporation tax rates, which may outweigh the SDLT disadvantage depending on your circumstances. Use the BTL yield calculator to model personal vs Ltd Co after SDLT. Stamp Duty (SDLT) explained · HMO vs BTL · Section 24 explained
What does "effective SDLT rate" mean?
The effective rate is the total SDLT as a percentage of the full purchase price. Because SDLT is banded (you only pay each rate on the slice within that band), your effective rate is always lower than the top rate that applies to your purchase. A £500,000 standard purchase falls into the 5% band at the top, but the effective rate is around 3.75% because the lower bands are taxed at 0% and 2%. Stamp Duty (SDLT) explained
When do I pay stamp duty?
SDLT must be paid and a return filed within 14 days of completion — not exchange of contracts. Your solicitor or conveyancer will normally handle this as part of the purchase process. SDLT is calculated on the completion date, so if rates change between exchange and completion, the rates in force on completion day apply. On a flip, SDLT is due on both the purchase and — if sold within 3 years — potentially triggers SDLT considerations on the next purchase too. Stamp Duty (SDLT) explained