UK Stamp Duty (SDLT) Calculator
Estimate the Stamp Duty Land Tax on a residential purchase in England or Northern Ireland — including first-time buyer relief and the additional-property and non-UK-resident surcharges.
Your purchase
| £0–£125,000 | 0% | £0 |
| £125,000–£250,000 | 2% | £2,500 |
| £250,000–£925,000 | 5% | £20,000 |
Estimate only — confirm with Jungle Tax before acting. Figures use current-year headline SDLT bands and the main surcharges for England & Northern Ireland. They exclude reliefs and edge cases such as multiple dwellings relief, mixed-use property, linked transactions and corporate purchases. Scotland (LBTT) and Wales (LTT) are not covered.
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Understanding UK Stamp Duty Land Tax (SDLT)
Stamp Duty Land Tax is the tax you pay when you buy a residential property or piece of land in England or Northern Ireland above a certain price. It is one of the largest single costs of a property purchase after the deposit itself, and for higher-value homes it can run well into six figures. Because SDLT is charged in tiered bands and layered with surcharges, the headline rate rarely tells the whole story — the amount you actually owe depends on the price, whether you already own property, whether you are a first-time buyer, and whether you are UK resident for SDLT purposes. This calculator brings those variables together so you can see a realistic, all-in estimate before you commit to a transaction.
SDLT applies only in England and Northern Ireland. Scotland operates its own Land and Buildings Transaction Tax (LBTT) and Wales operates Land Transaction Tax (LTT). Although the three systems share a family resemblance, their thresholds, rates and surcharges differ, so a purchase north of the border or in Wales needs a separate calculation. Everything discussed here — and every figure the calculator produces — relates to English and Northern Irish residential property.
How the SDLT bands work
Since December 2014, SDLT has worked as a progressive, slice-based tax rather than the old “slab” system. Each rate applies only to the portion of the purchase price that falls within its band, in the same way that income tax applies different rates to different slices of income. The practical effect is that nudging just over a threshold only increases the tax on the pounds above that threshold, not on the entire price. For a standard buyer replacing their main home, the current bands are:
| Portion of price | Standard rate | First-time buyer | Additional property |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 – £250,000 | 2% | 0%* | 7% |
| £250,001 – £300,000 | 5% | 0%* | 10% |
| £300,001 – £500,000 | 5% | 5%* | 10% |
| £500,001 – £925,000 | 5% | n/a | 10% |
| £925,001 – £1,500,000 | 10% | n/a | 15% |
| Above £1,500,000 | 12% | n/a | 17% |
*First-time buyer relief applies only where the total price is £500,000 or less; the 0% band runs to £300,000 and 5% applies from £300,001 to £500,000. The additional-property column shows standard rates plus the 5% surcharge; a non-UK resident adds a further 2% to every figure shown.
First-time buyer relief
First-time buyers get a more generous starting point: no SDLT on the first £300,000 and 5% on the slice between £300,001 and £500,000. To qualify, every purchaser named on the transaction must never have owned a freehold or leasehold interest in a dwelling anywhere in the world, and the property must be intended as their only or main residence. The relief is valuable but fragile — if the price is even £1 over £500,000, the relief disappears completely and the standard home-mover rates apply to the whole purchase. Buyers close to that ceiling should model both outcomes carefully.
The additional-property surcharge
If you buy an additional dwelling — a second home, a holiday property or a buy-to-let — while already owning another property anywhere in the world, a surcharge is added to every band. That surcharge rose from 3% to 5% for transactions completing on or after 31 October 2024, and it applies even to the first slice of the price that would otherwise be taxed at 0%. Crucially, the test looks at your worldwide holdings, so owning a home abroad can push a UK purchase into surcharge territory. Where you are genuinely replacing your main residence but have not yet sold the old one, you may pay the surcharge up front and reclaim it if you sell the previous main home within 36 months.
The non-UK resident surcharge and cross-border buyers
Since April 2021, buyers who are not UK resident for SDLT purposes pay an extra 2% on top of all otherwise applicable residential rates. This surcharge stacks with the additional-property surcharge, so a non-resident acquiring a second home in England can face standard rates plus 5% plus 2% on each band — an effective charge of up to 19% on the top slice of a very high-value property. The SDLT residence test is its own creature: it broadly asks whether you were present in the UK for at least 183 days in the 12 months before completion, and it is entirely separate from the Statutory Residence Test used for income tax. It is common for someone to be UK resident for income tax yet still caught by the non-resident SDLT surcharge, or vice versa.
This is exactly where advice earns its keep for internationally mobile and high-net-worth clients. Timing a purchase, structuring joint ownership between a resident and non-resident spouse, understanding how an overseas home affects the surcharge, and coordinating the UK charge with US tax exposure can all move the number materially. Jungle Tax works with cross-border individuals and families for whom a London or country-house purchase is only one part of a wider US–UK tax picture, and where the SDLT decision cannot sensibly be taken in isolation.
Worked example
Consider a £750,000 house. A standard home mover pays nothing on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the remaining £500,000 (£25,000) — a total of £27,500. A first-time buyer cannot use their relief here because the price is above £500,000, so they pay the same £27,500. An investor buying it as an additional property adds 5% across the whole price, taking the bill to roughly £65,000. If that investor is also non-UK resident, a further 2% applies, lifting the total to around £80,000. The same house, four very different outcomes — which is why entering your own precise circumstances into the calculator above matters.
Who this calculator is for
The tool is designed for anyone weighing up a residential purchase in England or Northern Ireland: first-time buyers checking whether relief applies, home movers budgeting for completion, landlords and second-home buyers factoring in the surcharge, and international buyers who need to understand the non-resident premium before committing capital. It is deliberately transparent — every band and rate used is shown in the breakdown — so you can see not just what you owe but why. For complex situations, including multiple dwellings, mixed-use property, corporate ownership or trust structures, the estimate should be the beginning of a conversation with a specialist rather than the final word.
Stamp duty questions
The questions people most often ask about UK Stamp Duty Land Tax.
How much stamp duty will I pay on a UK property?+
Stamp Duty Land Tax (SDLT) in England and Northern Ireland is charged on a tiered basis. For a standard home mover, the first £125,000 is taxed at 0%, the portion from £125,001 to £250,000 at 2%, £250,001 to £925,000 at 5%, £925,001 to £1,500,000 at 10%, and anything above £1,500,000 at 12%. You only pay each rate on the slice of the price that falls within that band, so a £600,000 home for a standard buyer results in roughly £20,000 of SDLT.
What are the current UK stamp duty rates for 2025/26?+
For a main residence, the standard SDLT bands are 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above £1,500,000. First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000. Additional properties carry a 5% surcharge on every band, and non-UK residents add a further 2%.
Do first-time buyers pay stamp duty?+
First-time buyers benefit from relief on purchases up to £500,000. They pay no SDLT on the first £300,000 and 5% on the portion between £300,001 and £500,000. If the purchase price exceeds £500,000, first-time buyer relief is lost entirely and the standard home-mover rates apply to the whole price. All purchasers named on the transaction must be first-time buyers to qualify.
What is the stamp duty surcharge on a second home or buy-to-let?+
If you buy an additional residential property — a second home, holiday home or buy-to-let — and you already own another dwelling anywhere in the world, a surcharge of 5% is added to every SDLT band. That means even the first £125,000, which is normally 0%, is taxed at 5%. The surcharge was increased from 3% to 5% for transactions completing on or after 31 October 2024.
How does the non-UK resident stamp duty surcharge work?+
Purchasers who are not UK resident for SDLT purposes pay an additional 2% on top of all otherwise applicable residential rates when buying property in England or Northern Ireland. This 2% stacks with the additional-property surcharge, so a non-resident buying a second home can pay standard rates plus 5% plus 2% on each band. SDLT residence is tested over a specific window around the transaction date and differs from the Statutory Residence Test used for income tax.
Is stamp duty calculated on the whole price or in bands?+
SDLT is a progressive, slice-based tax. Each rate applies only to the part of the price that falls within its band, not to the entire purchase price. This has been the case since December 2014, when the previous "slab" system was abolished. As a result, crossing a threshold by a small amount only increases the tax on the extra pounds above the threshold, not on the whole price.
When do I have to pay stamp duty?+
You must file an SDLT return and pay any tax due to HMRC within 14 days of the effective date of the transaction, which is normally the completion date. In practice your conveyancer or solicitor usually files the return and settles the payment on your behalf as part of completion, then collects the funds from you beforehand.
Do I pay stamp duty in Scotland and Wales?+
No. SDLT only applies in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), each with its own bands, thresholds and surcharges. This calculator covers England and Northern Ireland only, so a separate calculation is needed for Scottish or Welsh property.
Can I get a refund of the additional-property surcharge?+
Yes, in defined circumstances. If you pay the 5% higher rate because you bought a new main residence before selling your previous one, you can reclaim the surcharge if you sell the old home within 36 months of the new purchase. The refund must be claimed from HMRC within a set time limit, generally 12 months of selling the previous home or of the filing deadline, whichever is later.
How much stamp duty does a non-resident pay on a £2 million London home?+
On a £2,000,000 purchase, a non-resident buying it as their only home would pay the standard bands plus a 2% surcharge across the price. If the same non-resident already owns another property, the 5% additional-property surcharge also applies, producing an effective charge in the region of £280,000. Use the calculator above with your exact figures, then confirm the position with Jungle Tax.
Does stamp duty apply to inherited or gifted property?+
Property received purely as a gift or inheritance with no consideration generally does not attract SDLT. However, if you take on an outstanding mortgage as part of the transfer, the debt assumed counts as consideration and can trigger SDLT. Inherited property can also affect whether a later purchase counts as an additional property for surcharge purposes, so the interaction should be reviewed carefully.
How is stamp duty affected if I own property abroad?+
For the additional-property surcharge, HMRC looks at your worldwide property holdings. If you own a home anywhere in the world and buy another dwelling in England or Northern Ireland without replacing your main residence, the 5% surcharge applies. This frequently affects internationally mobile and high-net-worth buyers who retain homes overseas, and it is a common area where advice materially changes the outcome.
Is stamp duty payable on the property price or including fixtures?+
SDLT is charged on the chargeable consideration for the land and buildings. Genuine removable chattels — such as free-standing furniture, carpets and curtains — can be valued separately and excluded, which can reduce the taxable amount, particularly near a band threshold. HMRC scrutinises inflated chattel apportionments, so any allocation must be reasonable and evidenced.
Do companies pay a different rate of stamp duty?+
Companies and other non-natural persons acquiring residential property normally pay the additional-property rates. Where a single dwelling costing more than £500,000 is bought by a company, a flat 15% rate can apply unless a relief such as property rental applies. Corporate and trust structures also interact with the Annual Tax on Enveloped Dwellings (ATED), so specialist advice is essential.
Can Jungle Tax help me plan around stamp duty?+
Yes. Jungle Tax advises high-net-worth and cross-border clients on the SDLT consequences of UK property purchases, including the additional-property and non-resident surcharges, multiple dwellings considerations, surcharge refunds, and the interaction with wider US and UK tax planning. We help you understand the true all-in cost before you commit and ensure the return is filed correctly and on time.
Is this stamp duty calculator accurate for my situation?+
This tool gives a reliable estimate using current headline SDLT bands and the main surcharges, but it cannot capture every relief, exemption or edge case — such as multiple dwellings relief, mixed-use property, linked transactions or corporate purchases. Treat the result as an indication only and confirm the exact figure with Jungle Tax before you exchange or complete.
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