Stamp Duty Calculator UK 2025 — SDLT for First-Time Buyers, Home Movers & Buy-to-Let
Calculate your Stamp Duty Land Tax (SDLT) instantly for any property purchase in England and Northern Ireland. Our 2025 calculator covers first-time buyer relief, standard home mover rates, second home surcharges, and buy-to-let purchases. Updated for the October 2024 Budget changes.
SDLT must be paid within 14 days of completion. Your solicitor normally handles payment. Figures are estimates — your solicitor will provide an exact calculation. For mortgage costs, use our Mortgage Calculator.
Stamp Duty Land Tax Rates 2025 — England & Northern Ireland
Stamp Duty Land Tax (SDLT) is a tax paid when you purchase a property or land above a certain price in England and Northern Ireland. The amount you pay depends on the purchase price, your buyer type, and whether you are purchasing a residential or non-residential property.
Standard Residential Rates (Home Movers — 2024/25)
| Purchase Price Band | SDLT Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-Time Buyer Rates (Before 1 April 2025)
| Purchase Price Band | SDLT Rate |
|---|---|
| Up to £425,000 | 0% |
| £425,001 – £625,000 | 5% |
| Over £625,000 | Standard rates apply (no FTB relief) |
First-Time Buyer Rates (From 1 April 2025)
| Purchase Price Band | SDLT Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
| Over £500,000 | Standard rates apply (no FTB relief) |
Additional Dwelling / Buy-to-Let Surcharge (from October 2024)
Since 31 October 2024, an additional 5% surcharge applies to all purchases of additional residential properties — second homes, buy-to-let, and any purchase where you will own more than one residential property. This was increased from 3% under the Autumn Budget 2024.
| Purchase Price Band | Standard Rate | With 5% Surcharge |
|---|---|---|
| Up to £250,000 | 0% | 5% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
Company Purchases — 15% Flat Rate
Where a company (or other non-natural person) purchases a residential property for over £500,000 in a single dwelling transaction, a flat rate of 15% applies. An Annual Tax on Enveloped Dwellings (ATED) charge may also apply. Seek specialist tax advice for company property purchases.
Who Counts as a First-Time Buyer?
To qualify for first-time buyer SDLT relief, you must:
- Never have owned a residential property before — anywhere in the world, including properties inherited or received as gifts
- Be purchasing the property as your main or only residence
- Meet the relief conditions where purchasing jointly — all buyers must be first-time buyers
When Does the 5% Surcharge Apply?
The 5% additional dwelling surcharge applies if, at the end of the day of completion, you own two or more residential properties. However, you may avoid the surcharge if:
- You sell your previous main residence before you complete on the new one, OR
- You sell your previous main residence within 3 years of buying the new one — you can then claim a refund of the surcharge from HMRC (you have 12 months from the sale date to claim)
How to Pay Stamp Duty
- Your solicitor or conveyancer will calculate the exact SDLT due and include it in their completion statement.
- You provide the funds to your solicitor before or on completion day (usually via bank transfer).
- Your solicitor submits the SDLT return and payment to HMRC within 14 days of completion.
- HMRC issues a SDLT5 certificate confirming payment — your solicitor needs this to register the title at Land Registry.
Non-Residential and Mixed-Use Properties
Commercial property, agricultural land, and mixed-use properties (e.g., a shop with a flat above) are subject to different SDLT rates that are generally lower than residential rates:
| Non-Residential Price Band | SDLT Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 – £250,000 | 2% |
| Over £250,000 | 5% |
Scotland — Land and Buildings Transaction Tax (LBTT)
Scotland operates its own property transaction tax — Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland. Rates differ from SDLT. First-time buyers in Scotland receive a relief of up to £600 through the First Home Fund (check availability). This calculator does not cover LBTT.
Wales — Land Transaction Tax (LTT)
Wales operates Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. LTT rates are different from SDLT. There is no first-time buyer relief in Wales but the zero-rate threshold is set at £225,000 for standard purchases. This calculator does not cover LTT.