Stamp Duty Calculator UK: How Much Will You Pay in 2025?
Stamp Duty Land Tax (SDLT) is one of the largest upfront costs of buying property in England and Northern Ireland. Miss-calculating it — or not planning for it — is a costly mistake. This guide covers every rate band, every relief, and shows you exactly how much you'll pay with worked examples.
What Is Stamp Duty Land Tax?
SDLT is a tax on property transactions in England and Northern Ireland. It is charged on the purchase price at completion and must be paid to HMRC within 14 days of completion. Your conveyancing solicitor files the SDLT return and pays on your behalf — their fee typically covers this service.
Scotland uses Land and Buildings Transaction Tax (LBTT), and Wales uses Land Transaction Tax (LTT). Both have similar structures but different rates and thresholds. This guide covers SDLT only.
Standard Residential SDLT Rates (2025)
For a standard residential purchase (not a first-time buyer, not an additional property), SDLT is charged on each portion of the price within each band:
| Purchase price | SDLT rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
SDLT is marginal — like income tax. You pay 0% on the first £250,000, 5% on the portion between £250,001 and £925,000, and so on. You do not pay 5% on the whole price just because the property costs over £250,000.
First-Time Buyer Relief
First-time buyers purchasing their main residence benefit from higher nil-rate thresholds:
| Purchase price | SDLT rate (first-time buyer) |
|---|---|
| Up to £425,000 | 0% |
| £425,001 – £625,000 | 5% |
| Above £625,000 | No relief — standard rates apply |
If the property costs more than £625,000, you lose first-time buyer relief entirely and pay at standard rates from £0.
To qualify, you must never have owned a residential property — in the UK or abroad. If you are buying jointly, all purchasers must be first-time buyers.
Important — April 2025 change: The thresholds above reflect the temporary relief that was in place until 31 March 2025. From 1 April 2025, the FTB nil-rate threshold reverted from £425,000 to £300,000, and the maximum qualifying price dropped from £625,000 to £500,000. If you are buying now, see our detailed guide to stamp duty relief for first-time buyers in 2025 for the current rules, worked examples at £400,000 and £500,000, and the common mistakes that void the relief.
Source: HMRC SDLT first-time buyers relief
Additional Dwelling Surcharge (ADS)
If you own, or have ever owned, another residential property anywhere in the world, a 3% surcharge applies to the entire purchase price on top of the standard SDLT rates.
This affects:
- Landlords buying buy-to-let properties
- Buyers purchasing second homes or holiday lets
- Anyone who has not yet sold their previous home at completion
The surcharge applies to every band, including the nil-rate band:
| Purchase price | Standard rate | With 3% surcharge |
|---|---|---|
| Up to £250,000 | 0% | 3% |
| £250,001 – £925,000 | 5% | 8% |
| £925,001 – £1,500,000 | 10% | 13% |
| Above £1,500,000 | 12% | 15% |
If you complete the purchase of a new home before selling your previous one, you pay the surcharge — but can claim a refund within 12 months of selling the old property, provided both sales are of main residences.
Non-UK Resident Surcharge
Non-UK residents purchasing residential property in England and Northern Ireland pay an additional 2% surcharge on top of all other rates. This applies to individuals who have not spent 183 days in the UK in the 12 months before completion.
Worked Examples
Example 1: First-Time Buyer Purchasing £350,000
The property costs £350,000. Both buyers are first-time buyers.
| Band | Amount in band | Rate | Tax |
|---|---|---|---|
| £0 – £425,000 | £350,000 | 0% | £0 |
| Total SDLT | £0 |
A first-time buyer purchasing at £350,000 pays no SDLT under 2025 rules.
Example 2: Existing Homeowner Purchasing £500,000
The buyer already owns a home (which they are selling). Standard residential rates apply.
| Band | Amount in band | Rate | Tax |
|---|---|---|---|
| £0 – £250,000 | £250,000 | 0% | £0 |
| £250,001 – £500,000 | £250,000 | 5% | £12,500 |
| Total SDLT | £12,500 |
Example 3: Landlord Purchasing £250,000 Buy-to-Let
The buyer already owns their own home. The 3% additional dwelling surcharge applies.
| Band | Amount in band | Rate | Tax |
|---|---|---|---|
| £0 – £250,000 | £250,000 | 3% | £7,500 |
| Total SDLT | £7,500 |
Without the surcharge, a standard buyer would pay £0 on a £250,000 property. The 3% surcharge adds £7,500.
How to Use the HMRC SDLT Calculator
HMRC provides a free online SDLT calculator at https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax. Enter:
- The property price
- Whether it is your main home
- Whether you are a first-time buyer
- Whether you own other residential property
The calculator gives you the SDLT figure. Money Saving Expert also maintains a detailed Stamp Duty Calculator with additional scenarios.
When Is SDLT Due?
SDLT must be paid within 14 days of the date of completion. Your solicitor collects the funds from you before completion, files the return, and pays HMRC on the day. Late filing attracts automatic penalties: £100 for up to 3 months, £200 for 3–12 months, plus interest on unpaid tax.
SDLT on Shared Ownership
Shared ownership buyers have two options:
Option 1 — Market value election: Pay SDLT on the full market value of the property upfront (as if you owned 100%). No further SDLT is due on future staircasing until you hit 80% ownership. This is often better if you plan to staircase.
Option 2 — Staircase approach: Pay SDLT only on the initial share. Pay further SDLT each time you staircase, if the cumulative share purchased triggers a new threshold. This suits buyers who do not plan to staircase fully.
First-time buyer relief is available under the market value election up to £625,000 full market value.
Scotland and Wales
Scotland (LBTT): Different thresholds. Standard purchase: 0% up to £145,000; 2% up to £250,000; 5% up to £325,000; 10% up to £750,000; 12% above. First-time buyer relief raises the nil-rate band to £175,000. Additional Dwelling Supplement is 6% (as of April 2024). Revenue Scotland administers LBTT.
Wales (LTT): Administered by the Welsh Revenue Authority. Rates: 0% up to £225,000; 6% up to £400,000; 7.5% up to £750,000; 10% up to £1.5m; 12% above. Higher residential rates (additional dwellings) attract an extra 4%.
Key Sources
- HMRC Stamp Duty Land Tax guidance
- HMRC SDLT calculator
- Money Saving Expert Stamp Duty Calculator
- RICS — Costs of buying a home
This guide reflects SDLT rates and thresholds as at 2025. Rates can change in the Autumn Budget. Always confirm with your solicitor before completing.
Further Reading
- Stamp Duty Relief for First-Time Buyers in 2025: What You Actually Pay Now — the post-April 2025 rules in detail, worked examples, the joint purchase trap, and the 6 mistakes that void first-time buyer relief
- Buying a Property at Auction UK — Step-by-Step Guide — stamp duty still applies at auction; factor it into your maximum bid calculation alongside buyer's premium and finance costs
- The Conveyancing Process in the UK Explained — your solicitor files the SDLT return and pays on your behalf; this guide covers the full process