Stamp Duty (SDLT) calculator: England & NI

Short answer: In England and Northern Ireland, Stamp Duty Land Tax is 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above; a £295,000 home costs £4,750. First-time buyers pay nothing up to £300,000 and 5% from £300,001 to £500,000; additional homes pay 5% on top of each band.

Last updated: · Last checked against GOV.UK: · Markdown version

General information, not tax or financial advice. Check GOV.UK or speak to a qualified adviser about your own situation.

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Rates from 1 April 2025: 0% up to £125k, 2% £125k–£250k, 5% £250k–£925k, 10% £925k–£1.5m, 12% above. First-time buyers pay 0% up to £300k and 5% from £300k to £500k; relief is lost above £500k. Additional homes pay 5% on top of each band.

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What is the formula, in plain text?

SDLT is charged in slices: 0% on the first £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m and 12% above. First-time buyers (price up to £500,000): 0% up to £300,000 and 5% on £300,001–£500,000. Additional residential property: add 5 percentage points to every slice.

What rates and thresholds apply?

Portion of priceStandard rateAdditional propertyFirst-time buyer (price ≤ £500,000)
Up to £125,0000%5%0%
£125,001–£250,0002%7%0%
£250,001–£300,0005%10%0%
£300,001–£500,0005%10%5%
£500,001–£925,0005%10%relief not available
£925,001–£1.5m10%15%relief not available
Over £1.5m12%17%relief not available

What are some worked examples?

PriceBuyerSDLT
£295,000Moving home (GOV.UK example)£4,750
£500,000First-time buyer (GOV.UK example)£10,000
£400,000Moving home£10,000
£250,000Additional property£15,000
£1,000,000Moving home£43,750

Rates in force from 1 April 2025, checked against GOV.UK on 15 October 2026. Not covered: the 2% non-UK-resident surcharge, leasehold rent (net present value), companies, and Scotland (LBTT) or Wales (LTT).

GOV.UK sources (checked 15 October 2026): https://www.gov.uk/stamp-duty-land-tax/residential-property-rates

Machine-readable rates: api/rates-2026-27.json.