Calculate your Stamp Duty Land Tax (SDLT) for any property purchase in England or Northern Ireland. Updated for the April 2025 threshold changes. First-time buyers, home movers and additional properties all covered.
Stamp Duty Land Tax (SDLT) is a tax paid to HMRC when you buy a property or land in England or Northern Ireland above a certain threshold. It was introduced in its current form in 2003. Scotland and Wales have their own versions — LBTT and LTT respectively — with different rates.
The rates changed significantly in April 2025 when the temporary nil-rate threshold of £250,000 (introduced in September 2022) expired, reverting to the pre-2022 permanent level. First-time buyer relief was retained at £425,000.
| Property Value | SDLT Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
| Property Value | SDLT Rate | Saving vs Standard |
|---|---|---|
| Up to £425,000 | 0% (full relief) | Up to £8,750 |
| £425,001 – £625,000 | 5% on amount above £425k | Partial saving |
| Over £625,000 | Standard rates apply | No relief |
From October 2024, the additional property surcharge increased from 3% to 5% on top of standard rates. This applies to the entire purchase price of any additional residential property you buy:
| Example: £350,000 Buy-to-Let | Amount |
|---|---|
| Standard SDLT (£250k at 0% + £100k at 5%) | £5,000 |
| Additional 5% surcharge on £350,000 | £17,500 |
| Total SDLT | £22,500 |
SDLT is calculated on a tiered (marginal) basis — like income tax. You pay the relevant rate only on the portion of the price that falls within each band, not on the full price. This is a common misconception.
Scotland uses Land and Buildings Transaction Tax (LBTT) with its own rates and bands administered by Revenue Scotland. Wales uses Land Transaction Tax (LTT) administered by the Welsh Revenue Authority. Both have different nil-rate thresholds and rate structures from SDLT.
For Scottish or Welsh property purchases, use the Revenue Scotland or Welsh Revenue Authority calculators — our tool covers England and Northern Ireland only.
SDLT must be paid and a return submitted to HMRC within 14 days of completion. Your solicitor or conveyancer will almost always handle this as part of the conveyancing process — they collect the SDLT funds from you before completion and submit on your behalf. Failure to pay on time results in penalties and interest charges from HMRC.
If you're a cash buyer (no mortgage), SDLT still applies and must be paid. Your solicitor handles the return and payment on your behalf. Cash buyers still need to budget for SDLT separately from the purchase price.
Standard SDLT rules apply to new build properties. However, some developers offer to pay your stamp duty as an incentive — typically in lieu of negotiating on price. This is known as a "stamp duty paid" deal. Always get legal advice and have your solicitor confirm the arrangement in writing.