Stamp Duty Calculator – England & Northen Ireland

How Stamp Duty Land Tax is calculated

Stamp Duty Land Tax (SDLT), often shortened to Stamp Duty, is a tax that may be payable when you buy property or land in England or Northern Ireland.

For residential purchases, SDLT is normally calculated using progressive tax bands. You do not pay the highest applicable rate on the whole purchase price. Instead, each rate applies only to the portion of the price that falls within that band.

This means crossing an SDLT threshold does not suddenly cause the entire property price to be taxed at the next rate.

Current residential Stamp Duty rates

For a standard residential purchase where the higher rates for additional properties do not apply, the current SDLT bands are:

Worked example: moving home at £350,000

Suppose you buy a £350,000 property as your main residence and the standard residential SDLT rates apply.

The 5% rate applies only to the £100,000 above £250,000. It does not apply to the full £350,000 purchase price.

If you are also considering how the purchase price translates into monthly borrowing costs, use the Mortgage Calculator. To explore what property price may be realistic from your income, deposit and commitments, use the Affordability Calculator.

Stamp Duty for first-time buyers

Eligible first-time buyers purchasing a residential property for £500,000 or less can currently claim First Time Buyers’ Relief.

Where the relief applies:

• 0% is charged on the first £300,000
• 5% is charged on the portion from £300,001 to £500,000

If the property costs more than £500,000, First Time Buyers’ Relief is not available and the normal residential SDLT rates generally apply instead.

Worked example: first-time buyer at £350,000

At the same £350,000 purchase price, an eligible first-time buyer therefore has a lower estimated SDLT bill than a buyer paying the standard residential rates.

Second homes and buy-to-let properties

Higher SDLT rates usually apply when buying a residential property means you will own more than one residential property. This can include second homes and buy-to-let purchases.

The higher rates are currently 5 percentage points above the standard residential rates:

Worked example: additional property at £350,000

The higher rates do not apply simply because a property is described as a second purchase. The rules depend on your ownership position and the circumstances of the transaction.

For example, different treatment can apply when you are replacing your main residence. If you have not sold your previous main residence by the time the new purchase completes, higher rates may initially be payable, with a refund potentially available if the relevant conditions are later met.

If the property is being purchased as an investment, use the Rental Yield Calculator to examine the relationship between property value and rental income.

What can affect the Stamp Duty you pay?

Purchase price is only one part of determining SDLT. The amount due can also depend on the buyer, the property and the structure of the transaction.

Relevant factors can include:

• whether the property will replace your main residence
• whether you already own another residential property
• whether you qualify for First Time Buyers’ Relief
• whether the property is residential, non-residential or mixed-use
• whether more than one property is involved in the transaction
• whether the transaction is treated as non-UK resident for SDLT purposes
• whether a particular relief or exemption applies

Non-UK resident surcharge

Certain non-UK resident purchases of residential property in England and Northern Ireland are subject to an additional 2 percentage-point SDLT surcharge.

The SDLT residence test has its own rules and is not simply determined by nationality, citizenship or an ordinary description of where someone lives.

This calculator does not currently add the non-UK resident surcharge automatically. If the surcharge may apply to your transaction, check the current HM Revenue and Customs guidance before relying on the estimate.

England, Northern Ireland, Scotland and Wales

Stamp Duty Land Tax applies to property transactions in England and Northern Ireland. Scotland and Wales operate separate property transaction taxes with their own rates and thresholds.

Buying in Scotland? Use the LBTT Calculator for Land and Buildings Transaction Tax.

Buying in Wales? Use the LTT Calculator for Land Transaction Tax.

What this calculator includes

The calculator estimates residential SDLT from the property price and the buyer type you select.

It currently models:

• standard residential SDLT rates
• First Time Buyers’ Relief for qualifying purchases up to £500,000
• higher residential rates used for additional-property calculations
• the progressive band-by-band calculation of SDLT

What this calculator does not include

SDLT legislation contains circumstances that cannot be determined from property price and a simple buyer-type selection alone.

This calculator does not automatically account for:

• the non-UK resident surcharge
• special rules applying to some company or trust purchases
• non-residential or mixed-use transactions
• linked transactions or some multiple-property purchases
• special leasehold calculations
• specific statutory reliefs or exemptions

It also does not include the wider costs of buying a property, such as legal fees, surveys, mortgage fees, moving costs or ongoing ownership costs. If you want to place these costs within a wider household spending plan, use the Budget Calculator.

Why Stamp Duty estimates can differ

Two online Stamp Duty calculators can produce different results if they use different tax years, outdated thresholds, different assumptions about the buyer or property, or include surcharges that another calculator excludes.

A calculator can therefore perform the arithmetic correctly while still produce an unsuitable estimate if the assumptions do not match the transaction.

Before completing a property purchase, check both the rates being used and whether your circumstances require a different SDLT treatment.

Important note

This calculator provides a general estimate and does not provide tax, legal, mortgage or financial advice. SDLT can depend on circumstances that cannot be established from purchase price and buyer type alone.

For unusual, complex or high-value transactions, consider checking the position with your solicitor, conveyancer, tax adviser or HM Revenue and Customs before relying on an estimate.

Sources and review

This calculator and its supporting information were reviewed in September 2026.

Rates, thresholds and key rules were checked against official UK government and HM Revenue and Customs guidance:

• GOV.UK – residential Stamp Duty Land Tax rates
• GOV.UK – Stamp Duty Land Tax overview
• GOV.UK – higher rates for additional residential properties
• GOV.UK – SDLT rates for non-UK residents

Tax rules can change. Quick Calculators UK aims to review this calculator when relevant government rates, thresholds or rules are updated.