Calculate Stamp Duty Land Tax on residential, first-time buyer, additional property, and commercial/mixed-use transactions based on HMRC 2025/26 rates
| Band | Rate | Amount in band | SDLT |
|---|
| Surcharge | Rate | Amount | Applies to |
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| Metric | Value | Notes |
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Buying property in the UK comes with one tax that hits at the worst possible time. Stamp Duty Land Tax is due within 14 days of completion, and the amount depends entirely on how the property is classified and who’s buying it. A first-time buyer pays nothing on the first £300,000. A landlord buying the same flat pays an extra 5% surcharge. A non-UK resident adds another 2% on top of everything. This calculator sorts through those combinations. Enter a purchase price, select the property type and buyer status, and you’ll see the exact SDLT figure broken down band by band. It uses HMRC’s rates from 1 April 2025, including the reverted £125,000 nil-rate threshold and the post-MDR landscape. Nothing leaves your browser. No spreadsheet required.
Leave the currency on GBP unless you’re modelling a different currency.
Enter the property purchase price in pounds.
Pick the tax year, post-1 April 2025 or before.
Choose the property type: standard residential, first-time buyer, additional property, or commercial.
Select your buyer status (UK resident or non-resident) and buyer type (individual or company).
Add lease details if you’re buying a new leasehold — annual rent and lease term.
Toggle any reliefs that apply: company relief or charity relief.
Read the result. The hero figure is your total SDLT for the transaction.
SDLT isn’t a flat percentage. It’s a slice-based tax, and each slice uses a different rate.
Formula: SDLT = Σ (Amount in band × Band rate)
On a standard residential purchase from 1 April 2025, the slices are:
| Price band | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Only the money inside each band gets charged at that band’s rate. A £300,000 purchase doesn’t attract 5% on the whole thing. It pays 0% on the first £125,000, 2% on the next £125,000, and 5% on the final £50,000.
First-time buyers get a different schedule. The nil-rate band runs to £300,000, with 5% on the portion between £300,001 and £500,000. Above £500,000, they lose relief entirely and pay standard residential rates from the first pound.
Additional property purchases use a band set that bakes in the 5% surcharge at every slice. Non-UK residents add 2% on the full purchase price. Companies buying residential property over £500,000 pay a flat 17% unless a property rental, development, or trading relief applies.
Commercial and mixed-use transactions use a separate schedule: 0% to £150,000, 2% on £150,001 to £250,000, then 5% above that. No surcharges apply to commercial purchases.
Priya and Tom are buying a two-bed flat in Bristol for £385,000. Neither has owned property before, so they qualify for first-time buyer relief. They’re UK residents, buying as individuals, and the property is under £500,000.
First-time buyer calculation:
£0 – £300,000 at 0% = £0
£300,001 – £385,000 at 5% = £85,000 × 5% = £4,250
Total SDLT: £4,250
Now run the same £385,000 purchase as a second home or buy-to-let:
£0 – £125,000 at 5% = £6,250
£125,001 – £250,000 at 7% = £8,750
£250,001 – £385,000 at 10% = £13,500
Total SDLT: £28,500
That’s £24,250 more than the FTB figure, nearly six times the tax on the same property. As a standard residential purchase by someone who already owns a home abroad but is replacing their main residence, the bill would be £9,250: £0 on the first £125,000, £2,500 on the next £125,000, and £6,750 on the £135,000 above £250,000.
Priya and Tom’s effective SDLT rate comes out at 1.10% of the purchase price. The buy-to-let buyer pays 7.40%.
It depends on the price and buyer type. On a £300,000 standard residential purchase, a UK resident individual pays £5,000. A first-time buyer pays nothing. An additional-property buyer pays £17,500. The band structure means the effective rate creeps up as the price climbs.
Residential rates run at 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, and 12% above that. First-time buyers get a £300,000 nil-rate band on properties up to £500,000. Additional property adds 5% across every band. Non-residents add 2% on the full price.
No, as long as the property is £500,000 or less and every buyer on the deed is a first-timer. They pay 0% on the first £300,000, then 5% on the portion between £300,001 and £500,000. Above £500,000, relief is lost and standard rates apply from the first pound.
The surcharge is 5% on top of standard residential rates from 1 April 2025. That makes the effective first-band rate 5% instead of 0%, the second band 7% instead of 2%, and so on. It applies if you own another property anywhere and aren’t replacing your main home.
Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). Both have different rates and bands. This calculator covers Stamp Duty Land Tax, which applies to England and Northern Ireland. Buyers in Scotland and Wales should use the relevant national calculator.
It applies if you spend fewer than 183 days in the UK in the 12 months ending with the purchase date. The test looks at physical presence, not citizenship or visa status. If you later stay past 183 days, you can claim a refund of the 2% surcharge.
Within 14 days of completion. Your solicitor usually files and pays on your behalf. Late filing triggers a £100 penalty plus interest, and the penalty doubles after three months. Most buyers never see the payment, it appears on the completion statement and gets settled through the conveyancing process.
Sometimes, but it’s rarely a good idea. Lenders base the loan on the property’s value or purchase price, not on the total transaction cost. Adding SDLT to the mortgage means borrowing more, which means a higher loan-to-value ratio, potentially a worse interest rate, and interest paid on the tax for the life of the loan.
You pay the additional-property surcharge. The 5% surcharge applies if any buyer on the deed owns another property anywhere. There’s no partial relief, the whole transaction gets the higher rate. If the co-owner sells their existing property within three years, you can claim a refund.
Yes, on the lease premium at the same rates as freehold. If the annual rent multiplied across the lease term exceeds the NPV threshold of £125,000, there’s an additional 1% charge on the portion above that. Most standard residential leases don’t reach the NPV threshold. Long ground rents and very long leases can.
Commercial and mixed-use purchases use a separate schedule: 0% to £150,000, 2% on £150,001 to £250,000, then 5% above that. No additional-property surcharge applies, and non-residents pay the same rates as UK residents. Mixed-use classification, a flat above a shop, for instance can drop a residential-scale bill to commercial-scale.
Stamp Duty Land Tax: Residential Property Rates, GOV.UK
The primary government page confirming the residential SDLT bands effective from 1 April 2025: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5 million, and 12% above £1.5 million. It also confirms the leasehold NPV threshold reverting to £125,000 from April 2025.
Stamp Duty Land Tax: Corporate Bodies, GOV.UK
Confirms the flat 17% SDLT rate on residential properties costing more than £500,000 bought by companies and other non-natural persons. Also details the 5% additional surcharge on company purchases and the 2% non-UK resident surcharge.
SDLTM29805 – Introduction to First-Time Buyers’ Relief – HMRC Stamp Duty Land Tax Manual
Official HMRC manual confirming that from 1 April 2025, first-time buyer relief applies to purchases of residential property for £500,000 or less. First-time buyers purchasing for £300,000 or less pay no SDLT; those buying between £300,001 and £500,000 pay 5% on the amount above £300,000.
Finance Act 2025, Section 51 – Increased Rates for Additional Dwellings – legislation.gov.uk
The primary legislation that increased the additional property SDLT surcharge. Confirms the rates from 1 April 2025: 5% on the first £125,000, 7% on £125,001–£250,000, 10% on £250,001–£925,000, 15% on £925,001–£1.5 million, and 17% above £1.5 million.
Stamp Duty on Business Property: What Is It and Who Pays It – Blackstone Solicitors
Confirms the SDLT rates for non-residential and mixed-use property: 0% up to £150,000, 2% on £150,001–£250,000, and 5% above £250,000. Includes a worked example showing total SDLT of £14,500 on a £500,000 commercial property purchase.
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