BETAThis calculator is for informational purposes only and is not financial advice. Always consult HMRC or a qualified professional before making financial decisions.

Updated January 2025

UK Stamp Duty Calculator 2025

Free AI-powered calculator for SDLT (England), LBTT (Scotland) & LTT (Wales). Accurate calculations for first-time buyers, second homes, and buy-to-let properties.

Verified HMRC RatesAll UK Regions100% FreeAI Assistant

Calculate Your Stamp Duty

£

What is Stamp Duty Land Tax (SDLT)?

Stamp Duty Land Tax (SDLT) is a property transaction tax charged on residential and commercial property purchases in England and Northern Ireland. When you buy a property above a certain threshold, you must pay stamp duty to HM Revenue and Customs (HMRC) within 14 days of completing the purchase. The tax is calculated on a progressive basis, meaning you pay different rates on different portions of the purchase price - similar to how income tax works.

Scotland and Wales have their own property taxes: Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales. While similar in structure, each has different rates and thresholds. Our calculator supports all three tax systems, helping you understand exactly what you'll pay regardless of where you're buying in the UK.

Current Stamp Duty Rates 2025

The following SDLT rates apply to residential property purchases in England and Northern Ireland. Note that first-time buyer relief thresholds are changing from April 2025 - check our first-time buyer calculator for details.

Standard Rates

BandRate
Up to £250,0000%
£250,001 to £925,0005%
£925,001 to £1.5m10%
Over £1.5m12%

Main residence purchases

First-Time Buyer

BandRate
Up to £425,0000%
£425,001 to £625,0005%

Properties up to £625,000

Additional Property (+5%)

BandRate
Up to £250,0005%
£250,001 to £925,00010%
£925,001 to £1.5m15%
Over £1.5m17%

Second homes & buy-to-lets

October 2024 & April 2025 Rate Changes

From October 2024, the additional property surcharge increased from 3% to 5%. This affects second homes, buy-to-let properties, and any purchase where you already own another residential property.

From April 2025, first-time buyer thresholds will change. The nil-rate band reduces from £425,000 to £300,000, and the maximum property value for relief drops from £625,000 to £500,000.

Stamp Duty Calculator Examples 2025

Quick reference table showing stamp duty payable at common property prices. These calculations are for properties in England. Use our calculator above for precise amounts based on your specific situation.

Property PriceStandard RateFirst-Time BuyerAdditional Property
£250,000£0£0£12,500
£300,000£2,500£0£17,500
£400,000£7,500£0£27,500
£500,000£12,500£3,750£37,500
£625,000£18,750£10,000£50,000
£750,000£25,000£25,000£62,500
£1,000,000£41,250£41,250£91,250

* First-time buyer rates only apply to properties up to £625,000. Above this, standard rates apply.

First-Time Buyer Stamp Duty Calculator

First-time buyers in England benefit from generous stamp duty relief. If you've never owned property before (anywhere in the world), you may be eligible for reduced or zero stamp duty on your first home purchase.

Current FTB Relief (Until April 2025)

  • 0% on the first £425,000
  • 5% from £425,001 to £625,000
  • Max property price: £625,000

New FTB Relief (From April 2025)

  • 0% on the first £300,000
  • 5% from £300,001 to £500,000
  • Max property price: £500,000
Use First-Time Buyer Calculator

Second Home Stamp Duty Calculator

5% Surcharge Applies

Since October 2024, buying a second home or additional property incurs a 5% surcharge on top of standard SDLT rates. This increased from the previous 3% rate.

When Does the Surcharge Apply?

  • You already own a residential property (anywhere in the world)
  • Buying a second home, holiday home, or investment property
  • Purchasing buy-to-let property
  • Buying before selling your current home (refund possible within 3 years)

Calculation Breakdown

England & NI (SDLT)Standard Rate

Property Price

£400,000

Up to £250,000

on £250,000

£0

£250,001 to £925,000

on £150,000

£7,500

Total Tax Due

£7,500

Effective rate: 1.88%

Calculation Breakdown

England & NI (SDLT)Additional Property

Property Price

£400,000

Up to £250,000

on £250,000

£7,500

£250,001 to £925,000

on £150,000

£12,000

Additional Property Surcharge

+£20,000

Total Tax Due

£19,500

Effective rate: 4.88%

Use Second Home Calculator

Buy-to-Let Stamp Duty Calculator

Buy-to-let properties are subject to the same 5% additional property surcharge as second homes. This applies whether you're an individual landlord or purchasing through a limited company. The increased stamp duty is a significant cost to factor into your investment calculations.

Personal Purchase

  • • Standard SDLT rates + 5% surcharge
  • • Rental income taxed at your marginal rate
  • • Limited mortgage interest relief
  • • Capital gains tax on sale (up to 28%)

Company Purchase (SPV)

  • • Same SDLT rates apply (+ 5% surcharge)
  • • Full mortgage interest relief
  • • Corporation tax on profits (25%)
  • • 15% SDLT on properties over £500k in some cases
Use Buy-to-Let Calculator

UK Regional Stamp Duty Comparison

The UK has three different property tax systems. England and Northern Ireland use SDLT (Stamp Duty Land Tax), Scotland uses LBTT (Land and Buildings Transaction Tax), and Wales uses LTT (Land Transaction Tax). Each has different rates and thresholds.

Stamp Duty Comparison by Region

Property price: £400,000

RegionStandardFTBAdditional
England£7,500£7,500£19,500
Scotland£13,350£12,750£37,350
Wales£10,500£10,500£25,950

England & NI (SDLT)

  • • Nil rate: £250,000
  • • FTB nil rate: £425,000
  • • Additional surcharge: 5%
SDLT Calculator

Scotland (LBTT)

  • • Nil rate: £145,000
  • • FTB nil rate: £175,000
  • • Additional surcharge: 6% (ADS)
LBTT Calculator

Wales (LTT)

  • • Nil rate: £225,000
  • • No FTB relief
  • • Additional surcharge: 4%
LTT Calculator

London Stamp Duty Calculator

While stamp duty rates are the same across England, London's higher property prices mean buyers typically pay significantly more in absolute terms. The average London property price is around £530,000 - well above the UK average of £290,000.

Typical London Stamp Duty by Area

Zone 1-2

£750,000

SDLT: £25,000

Zone 3-4

£550,000

SDLT: £15,000

Zone 5-6

£450,000

SDLT: £10,000

Greater London

£350,000

SDLT: £5,000

Use London Calculator

All Stamp Duty Calculators

Stamp Duty FAQ

What is stamp duty?
Stamp duty (officially Stamp Duty Land Tax or SDLT) is a tax you pay when buying property or land over a certain price in England and Northern Ireland. Scotland has LBTT and Wales has LTT - similar taxes with different rates. The tax is calculated in bands, meaning you pay different rates on different portions of the purchase price.
How much stamp duty will I pay on a £300,000 house?
For a standard buyer purchasing a £300,000 main residence in England: £0 on the first £250,000 + 5% on the remaining £50,000 = £2,500. First-time buyers pay £0 (eligible for full relief). For additional properties, add the 5% surcharge: £15,000 + £2,500 = £17,500.
How much stamp duty will I pay on a £400,000 house?
For a standard buyer on a £400,000 property in England: £0 on the first £250,000 + 5% on £150,000 = £7,500. First-time buyers pay £0 on £425,000 = £0 stamp duty. For additional properties: 5% on full price (£20,000) + £7,500 = £27,500.
How much stamp duty will I pay on a £500,000 house?
For a standard buyer on a £500,000 property: £0 on £250,000 + 5% on £250,000 = £12,500. First-time buyers pay £0 on £425,000 + 5% on £75,000 = £3,750. For additional properties: 5% surcharge on £500,000 (£25,000) + £12,500 = £37,500.
Do first-time buyers pay stamp duty?
In England, first-time buyers pay no stamp duty on the first £425,000 of properties worth up to £625,000. Above £625,000, you pay standard rates. Scotland offers FTB relief up to £175,000 with no price cap. Wales has no first-time buyer relief - all buyers pay the same rates.
What is the additional property surcharge?
If you're buying a second home, buy-to-let, or any additional residential property while owning another, you pay a 5% surcharge on top of standard SDLT rates in England (increased from 3% in October 2024). Scotland charges 6% ADS and Wales has higher LTT rates for additional properties.
When do I pay stamp duty?
SDLT must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer typically handles this as part of the conveyancing process, submitting the return and payment to HMRC on your behalf.
Can I get a stamp duty refund?
Yes, in certain circumstances. If you paid the higher rate surcharge because you owned two properties, but sell your previous main home within 3 years, you can claim a refund of the extra stamp duty paid. You must apply to HMRC within 12 months of selling.
What's the difference between SDLT, LBTT, and LTT?
SDLT (Stamp Duty Land Tax) applies in England and Northern Ireland. LBTT (Land and Buildings Transaction Tax) applies in Scotland. LTT (Land Transaction Tax) applies in Wales. Each has different rates and thresholds, though they work similarly as progressive property taxes.
Is stamp duty different in London?
No, SDLT rates are the same across England regardless of location. However, with higher average property prices in London, buyers typically pay more stamp duty in absolute terms. A £600,000 London flat incurs the same SDLT as a £600,000 house anywhere else in England.

Official & Authoritative Resources

For official guidance and comprehensive information, we recommend these authoritative sources:

How Stamp Duty is Calculated

Stamp Duty Land Tax works on a tiered or "slice" system. You don't pay a single rate on the entire purchase price. Instead, you pay different rates on different portions of the property value. This is similar to how income tax bands work.

Example: £500,000 Property (Standard Rate)

£0 - £250,000 @ 0%£0
£250,001 - £500,000 @ 5%£12,500
Total SDLT£12,500

This progressive system means the effective tax rate increases with property value, but even expensive properties benefit from the lower rates on the initial portion. A £1 million property pays 0% on the first £250,000 and 5% on the next £675,000, not 10% on everything.

Related Property Calculators

Planning your property purchase? These calculators can help you understand the full costs:

Disclaimer

This stamp duty calculator provides estimates based on current SDLT, LBTT, and LTT rates and thresholds. While we strive to keep information accurate and up-to-date, tax rules can change. This calculator is for guidance only and should not be considered professional tax advice. Always consult with a qualified solicitor, conveyancer, or tax professional for official guidance on your specific situation.

Last updated: January 2025. Rates verified against official HMRC, Revenue Scotland, and Welsh Revenue Authority sources.

2
Stamp Duty Assistant

Hi! I can help you calculate stamp duty for your property purchase. Tell me the property price and location, and I'll work out what you'll pay.

Powered by CopilotKit