UK Stamp Duty (SDLT) Calculator — England & Northern Ireland 2024–25
Quickly calculate Stamp Duty Land Tax (SDLT) on a residential property purchase in England or Northern Ireland. Choose standard buyer, first-time buyer (relief up to £500,000) or additional property (3 % surcharge) to see exactly how much tax is due at each band.
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Buyer type
Standard residential SDLT — England & Northern Ireland
How does this calculator work?
UK SDLT is charged in marginal slices: 0 % up to £125k, 2 % on £125k–£250k, 5 % on £250k–£925k, 10 % on £925k–£1.5m, 12 % above. First-time buyers pay 0 % to £300k / 5 % to £500k. Additional properties add 3 % per band. Rates apply from October 2024 (England & Northern Ireland). Verify with HMRC before completion.
Formula
How this is calculated
SDLT is calculated on a marginal (slice) basis, not as a flat percentage of the purchase price. Each portion of the price that falls within a band is taxed at only that band's rate — similar to income-tax brackets. For a £350,000 purchase at standard rates (October 2024 onwards): the first £125,000 is taxed at 0 %, the next £125,000 (£125,001–£250,000) at 2 % = £2,500, and the remaining £100,000 (£250,001–£350,000) at 5 % = £5,000 — total £7,500.
First-time buyer relief (as of October 2024) sets a 0 % threshold of £300,000 and 5 % on the portion from £300,001 to £500,000 — only available when the purchase price is £500,000 or below. Buyers of additional residential properties (buy-to-let, second homes) pay a 3 % surcharge on top of each band rate.
This calculator covers England and Northern Ireland only. Scotland levies Land and Buildings Transaction Tax (LBTT) and Wales levies Land Transaction Tax (LTT) — both use different bands and rates. All figures are based on the HMRC SDLT schedule effective 31 October 2024 and should be verified with HMRC or a solicitor before exchange or completion.
Frequently asked questions
HMRC defines a first-time buyer as someone who has never previously owned a residential property anywhere in the world — including inherited or gifted properties. When buying jointly, all purchasers must be first-time buyers to qualify for the relief. The relief only applies to purchases of £500,000 or less.
Yes. From April 2016 an additional 3 % SDLT surcharge applies to purchases of residential property when the buyer already owns another dwelling and is not replacing a main residence. This covers buy-to-let investments, second homes and holiday lets. The surcharge stacks on top of each standard band rate.
Yes — SDLT applies to new builds and resales alike, calculated on the same price-based bands. Some developers offer to pay SDLT as an incentive (check your purchase agreement), but the legal liability remains with the buyer. Shared-ownership purchases have their own SDLT rules.
TG we-Calculate Editorial Team. (2026). UK Stamp Duty (SDLT) Calculator — England & Northern Ireland 2024–25 [Online calculator]. TG we-Calculate. https://we-calculate.com/calculator/sdlt-uk-calculator
TG we-Calculate Editorial Team. "UK Stamp Duty (SDLT) Calculator — England & Northern Ireland 2024–25." TG we-Calculate. 2026. https://we-calculate.com/calculator/sdlt-uk-calculator.
TG we-Calculate Editorial Team, "UK Stamp Duty (SDLT) Calculator — England & Northern Ireland 2024–25," TG we-Calculate, 2026. [Online]. Available: https://we-calculate.com/calculator/sdlt-uk-calculator
@misc{wecalculate_sdlt_uk_calculator, title = {UK Stamp Duty (SDLT) Calculator — England & Northern Ireland 2024–25}, author = {{TG we-Calculate Editorial Team}}, howpublished = {\url{https://we-calculate.com/calculator/sdlt-uk-calculator}}, year = {2026}, note = {TG we-Calculate} }
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