Stamp Duty Calculator for England & Northern Ireland

Estimate the Stamp Duty Land Tax (SDLT) payable when buying a residential property in England or Northern Ireland. Each rate applies only to the portion of the price within its band.

Your purchase

The agreed purchase price of the property.
What best describes your purchase?First-time buyer: every buyer is buying their first home and it will be their main residence. Moving home: you will not own another residential property after completion. Additional property: you will own more than one, such as a buy-to-let, second home or holiday home.
Are you UK resident for SDLT purposes?This is a tax-residence test and may differ from nationality, citizenship, visa status or ordinary UK residence. Non-UK residents pay an extra 2% on the whole price.
Estimated SDLT
£5,000
Effective rate
1.67%
Rate basis
Standard residential rates
Non-resident surcharge
Not applied
Price plus SDLT
£305,000
First £125,000 at 0%
£0
Next £125,000 at 2%
£2,500
Next £50,000 at 5%
£2,500
Total SDLT
£5,000
Effective rate
1.67%
Rate basis
Standard residential rates
Note
Standard residential rates apply to this purchase.

How to use this calculator

Enter the agreed purchase price, then choose the option that describes your purchase:

  • First-time buyer — every buyer is buying their first home and it will be their main residence.
  • Moving home — you will not own another residential property after completion.
  • Additional property — you will own more than one, such as a buy-to-let, second home or holiday home.

Set whether you are UK resident for SDLT purposes. This is a tax-residence test and may not match your nationality, visa status or ordinary UK residence; buyers who are not UK resident pay an extra 2% on the whole price. The estimated SDLT and the band-by-band breakdown update as you type. This tool is for residential property purchases in England and Northern Ireland only.

How is Stamp Duty Land Tax calculated?

SDLT is charged progressively. The price is split at the band thresholds and each rate is applied only to the portion of the price inside its band — never to the whole price. The tax for each band is added together to give the total.

Standard residential SDLT rates for England and Northern Ireland
Portion of property priceSDLT rate
Up to £125,0000%
£125,001 to £250,0002%
£250,001 to £925,0005%
£925,001 to £1,500,00010%
Above £1,500,00012%
Tax in band = (min(price, band top) − band bottom) × band rate
  • Total SDLT = the tax from every band added together
  • Non-UK resident surcharge = price × 2%, added on top
  • Effective rate = total SDLT ÷ price

Worked example: a £300,000 main home. The first £125,000 is taxed at 0% (£0), the next £125,000 at 2% (£2,500), and the remaining £50,000 at 5% (£2,500). Total SDLT is £5,000, an effective rate of 1.67%.

First-time buyer relief

Relief applies only when every buyer is a first-time buyer, the property will be their main residence, and the price is £500,000 or less. Where it applies, these rates replace the standard ones:

First-time buyer SDLT rates
Portion of property priceSDLT rate
Up to £300,0000%
£300,001 to £500,0005%

There is no partial relief. A £500,000 purchase pays £10,000 under first-time buyer rates, but a £500,001 purchase pays £20,000.05 because standard rates apply to the whole price once the threshold is passed.

Higher rates for an additional property

If you will own more than one residential property after completion — for example a buy-to-let, a second home or a holiday home — the standard rates rise by 5 percentage points in every band:

Higher SDLT rates for additional residential property
Portion of property priceHigher SDLT rate
Up to £125,0005%
£125,001 to £250,0007%
£250,001 to £925,00010%
£925,001 to £1,500,00015%
Above £1,500,00017%

If you are moving home but complete on the new property before selling your old main home, the higher rates apply at completion. You may be able to reclaim the difference if you sell the previous main home within HMRC’s time limit. This calculator does not determine refund eligibility.

The 2% non-UK resident surcharge

If you are not UK resident for SDLT purposes, add 2% of the whole purchase price to the bill. The surcharge is on top of the standard, first-time buyer or higher rates, and is shown as a separate line in the breakdown. SDLT residence rules are detailed and may differ from nationality or normal UK residence; if you are unsure, check the position with a tax adviser.

What this calculator does not cover

It estimates SDLT for a straightforward residential purchase by an individual, on the purchase price or lease premium alone. It does not cover:

  • Scotland (Land and Buildings Transaction Tax) and Wales (Land Transaction Tax)
  • Non-residential or mixed-use property
  • Company, partnership, trust or other non-individual purchases
  • Shared ownership, multiple dwellings, linked transactions and transfers of equity
  • Gifts, inheritance or property received without a standard purchase
  • Leasehold rent (net present value) calculations
  • Complex joint-ownership and replacement-main-residence situations
  • Any SDLT relief other than first-time buyer relief
  • Tax, legal, financial or conveyancing advice

Disclaimer and sources

This calculator provides an estimate for a straightforward residential property purchase in England or Northern Ireland, based on the answers you provide. SDLT treatment can depend on buyer residency, ownership of other property, joint purchasers, property type, company ownership, lease terms, timing and transaction structure. Check official GOV.UK guidance and seek advice from a conveyancer or qualified tax adviser before relying on this estimate.

Rates are based on official GOV.UK Stamp Duty Land Tax guidance for residential property purchases in England and Northern Ireland. Rates last reviewed 30 August 2026. Rules can change — confirm the current bands on GOV.UK before you commit.

Frequently asked questions

How much is stamp duty in England and Northern Ireland?

Standard residential SDLT is 0% up to £125,000, 2% on the portion to £250,000, 5% to £925,000, 10% to £1,500,000 and 12% above that. Each rate applies only to the slice of the price inside its band, so a £300,000 home costs £5,000 — not 5% of the whole price.

Do first-time buyers pay stamp duty?

First-time buyers pay nothing on the first £300,000 and 5% on the portion from £300,001 to £500,000, provided every buyer is a first-time buyer and the home will be their main residence. If the price is more than £500,000 the relief is withdrawn completely and standard rates apply to the whole amount.

How much extra stamp duty do you pay on an additional property?

A purchase that leaves you owning more than one residential property — a buy-to-let, second home or holiday home — is charged the standard rates plus 5 percentage points in every band: 5%, 7%, 10%, 15% and 17%. On a £300,000 additional property that is £20,000 rather than £5,000.

Do non-UK residents pay more stamp duty?

Buyers who are not UK resident for SDLT purposes pay a 2% surcharge on the whole purchase price, on top of the standard, first-time buyer or higher rates. The residence test is specific to SDLT and can differ from your nationality or your normal UK residence.

Does this calculator cover Scotland and Wales?

No. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), both with their own bands and rules. This calculator is for residential property in England and Northern Ireland only.

Can I get a refund if I buy before selling my old home?

If you buy a new main home before selling the old one you own two properties at completion, so the higher rates apply initially. If you sell the previous main home within HMRC’s time limit you may be able to reclaim the surcharge. This calculator estimates the amount payable but does not assess refund eligibility.