Northern Ireland Stamp Duty Calculator 2025
Calculate SDLT for property purchases in Northern Ireland
Calculate Your Stamp Duty
Northern Ireland Uses SDLT (Same as England)
Northern Ireland is the only devolved nation that uses Stamp Duty Land Tax (SDLT), the same system as England. Unlike Scotland (LBTT) and Wales (LTT), property taxes were not devolved to Northern Ireland.
- Same rates: Identical to England
- Same FTB relief: 0% up to £425,000
- Same surcharge: 5% for additional properties
- Filed with HMRC: Not a devolved authority
SDLT Rates 2025 (Northern Ireland)
Standard Rates
| Band | Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5m | 10% |
| Over £1.5m | 12% |
Main residence purchases
First-Time Buyer Rates
| Band | Rate |
|---|---|
| Up to £425,000 | 0% |
| £425,001 to £625,000 | 5% |
Properties up to £625,000
Additional Property (+5%)
| Band | Rate |
|---|---|
| Up to £250,000 | 5% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1.5m | 15% |
| Over £1.5m | 17% |
Second homes & buy-to-lets
Northern Ireland vs Scotland & Wales
While Scotland and Wales have their own property tax systems, Northern Ireland shares SDLT with England. Here's how they compare:
| Feature | NI & England | Scotland | Wales |
|---|---|---|---|
| Tax Name | SDLT | LBTT | LTT |
| Nil Rate Band | £250,000 | £145,000 | £225,000 |
| FTB Nil Rate | £425,000 | £175,000 | No relief |
| Additional Surcharge | 5% | 6% (ADS) | 4% |
| Authority | HMRC | Revenue Scotland | WRA |
Example Calculations
Calculation Breakdown
England & NI (SDLT) • First-Time Buyer
Property Price
£300,000
Up to £425,000
on £300,000
£0
Total Tax Due
£0
Effective rate: 0.00%
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%
SDLT at Common Property Prices
| Property Price | Standard Rate | First-Time Buyer | Additional 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 |
These rates are identical to England. NI and England share the SDLT system.
First-Time Buyer Relief in Northern Ireland
Northern Ireland offers the same first-time buyer relief as England. If you've never owned property before, you can benefit from significant stamp duty savings.
Current Relief (Until April 2025)
- 0% on first £425,000
- 5% from £425,001 to £625,000
- Max property: £625,000
New Relief (From April 2025)
- 0% on first £300,000
- 5% from £300,001 to £500,000
- Max property: £500,000
Note: Properties exceeding the maximum threshold don't qualify for any relief - standard rates apply to the entire purchase.
Understanding Stamp Duty in Northern Ireland
Northern Ireland is unique among the UK's devolved nations in that it uses the same property tax system as England: Stamp Duty Land Tax (SDLT). While Scotland introduced LBTT in 2015 and Wales introduced LTT in 2018, Northern Ireland retained SDLT under HMRC's administration.
Why Northern Ireland Uses SDLT
Property taxes were not included in the devolution settlement for Northern Ireland. As a result, SDLT remains a "reserved matter" controlled by the UK government and administered by HMRC. This means property buyers in Northern Ireland follow identical rules to those buying in England - same rates, same thresholds, same reliefs, and same filing requirements.
Benefits of the SDLT System for NI Buyers
Northern Ireland buyers benefit from England's relatively generous first-time buyer relief, with 0% on the first £425,000. This is more favorable than Scotland's £175,000 threshold and significantly better than Wales, which offers no first-time buyer relief at all. The 5% additional property surcharge is also lower than Scotland's 6% ADS, though higher than Wales's 4%.
Filing Your SDLT Return
Like buyers in England, Northern Ireland property purchasers must file their SDLT return and pay any tax due within 14 days of completion. Your solicitor or conveyancer will typically handle this as part of the conveyancing process. Returns are submitted electronically to HMRC.
Target Keywords
This stamp duty calculator Northern Ireland page helps you calculate Northern Ireland SDLT accurately. Whether you're searching for a Northern Ireland SDLT calculator or want to understand stamp duty rates in Northern Ireland, our calculator provides instant, accurate results based on current HMRC rates.
Frequently Asked Questions
Does Northern Ireland use the same stamp duty as England?
Is there first-time buyer relief in Northern Ireland?
What is the additional property surcharge in Northern Ireland?
How do I pay stamp duty in Northern Ireland?
Can I get a stamp duty refund in Northern Ireland?
Why doesn't Northern Ireland have its own property tax?
Related Calculators
Official Government Resources
HMRC - Stamp Duty Land TaxGOV.UK
Official HMRC guidance on SDLT (applies to NI)
Current SDLT RatesGOV.UK
Official HMRC SDLT rates for residential property
First-Time Buyer ReliefGOV.UK
HMRC guidance on FTB relief (applies to NI)
Additional Property RatesGOV.UK
5% surcharge guidance for second homes and buy-to-lets