Stamp Duty Land Tax UK

Overview

Calculate Stamp Duty Land Tax UK using the official rates and regulations for United Kingdom.

How it works

Enter the base amount and the calculator will apply the relevant rates and brackets to compute the result.

Understanding Stamp Duty Land Tax for Property Purchases

Stamp Duty Land Tax (SDLT) is payable on property purchases in England and Northern Ireland above certain thresholds. For residential properties, no SDLT is due on the first £250,000, 5% on the portion from £250,001 to £925,000, 10% on the portion from £925,001 to £1,500,000, and 12% above £1,500,000. First-time buyers purchasing a property up to £425,000 pay no SDLT, with 5% due on the portion between £425,001 and £625,000. Additional property purchases, including second homes and buy-to-let investments, attract a 3% surcharge on top of standard rates across all bands. For non-residential and mixed-use properties, the rates are 0% up to £150,000, 2% from £150,001 to £250,000, and 5% above £250,000. Scotland has its own Land and Buildings Transaction Tax with different thresholds, while Wales uses the Land Transaction Tax. SDLT must be paid within 14 days of completion, with your conveyancer typically handling the calculation and payment as part of the purchase process. The tax can add thousands to the cost of buying a property, with a £400,000 second home attracting SDLT of £22,000 including the surcharge, making it essential to factor SDLT into your property purchase budget from the outset.

Reliefs, Exemptions, and Special Cases

Several reliefs and exemptions can reduce or eliminate SDLT liability. First-time buyer relief saves up to £10,000 on properties up to £625,000. Properties transferred as part of a divorce or dissolution of a civil partnership are exempt from SDLT. Inheritance of property attracts no SDLT, though subsequent sale by the beneficiary may do so. Purchases of property by registered charities, registered social landlords, and qualifying housing co-operatives may be exempt. Multiple dwellings relief, which previously reduced SDLT on bulk residential purchases, was largely abolished from June 2024, though certain qualifying transactions retain eligibility. The calculation of SDLT on mixed-use properties, which have both residential and commercial elements, uses the lower non-residential rates for the entire transaction, potentially saving significant amounts on properties with commercial elements such as a shop with a flat above. Understanding these reliefs ensures you do not overpay SDLT and can structure your purchase to take advantage of any applicable exemptions.

Using Our Stamp Duty Calculator

Our SDLT calculator provides instant calculations for any property purchase in England and Northern Ireland. Enter the purchase price and your buyer status to see the exact SDLT broken down by rate band, with separate calculations for first-time buyers, home movers, and additional property purchasers. The calculator handles the 3% surcharge, non-UK resident surcharge, and mixed-use rates, ensuring you see the correct liability for your specific circumstances. It also shows the total cash required on completion including deposit and SDLT, helping you budget accurately for the full cost of your property purchase.

Stamp Duty on Non-UK Resident Purchases

Since April 2021, non-UK residents purchasing residential property in England and Northern Ireland pay an additional 2% surcharge on top of the standard SDLT rates and the 3% additional property surcharge where applicable. This means a non-UK resident buying a £500,000 second home in London would face SDLT of £30,000 at standard rates plus £15,000 for the additional property surcharge plus £10,000 for the non-UK resident surcharge, totalling £55,000 compared to £15,000 for a UK-resident first-time buyer purchasing the same property. The non-UK resident surcharge applies to individuals and companies not resident in the UK for tax purposes in the 12 months before the purchase. Companies incorporated in the UK but controlled by non-UK residents are also caught by the surcharge. The definition of UK residence for SDLT purposes follows the statutory residence test, meaning individuals who spend 183 days or more in the UK in the 12 months before the purchase are treated as UK residents regardless of nationality. Understanding these additional charges is essential for overseas investors evaluating UK property, as the surcharge significantly impacts the investment return calculation.

Our calculator includes the non-UK resident surcharge as an option, enabling overseas buyers to see the full SDLT liability for any property purchase and compare it with the cost as a UK resident to understand the additional tax cost of purchasing from overseas.