Stamp Duty (SDLT) Calculator — England & Northern Ireland
Enter the purchase price and buyer type to see your Stamp Duty Land Tax instantly. Rates are the current permanent bands (post-April 2025) including first-time buyer relief and the 5% additional-property surcharge. Because the tax is charged in slices, the effective rate on your whole purchase is always lower than the headline band rate.
How it works
SDLT is banded like income tax: 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. Each rate applies only to the slice of price within its band — a £400,000 house pays £2,500 + £7,500 = £10,000, not 5% of the whole price.
Two more worked examples show the slicing. At £250,000 a standard buyer pays just £2,500 — 2% on the £125,000 above the nil band. At £1,000,000 the bill is £43,750: £2,500 on the second slice, 5% on the £675,000 between £250,000 and £925,000 (£33,750), and 10% on the final £75,000 (£7,500).
First-time buyers pay nothing up to £300,000 and 5% on the portion between £300,001 and £500,000. Buying above £500,000 removes the relief entirely — the standard table then applies from the first pound. Note: some websites still show the old £625,000 cap, which ended in April 2025.
The £500,000 cut-off is a genuine cliff edge, not a taper. At exactly £500,000 a first-time buyer pays £10,000 (5% on the £200,000 above £300,000); at £500,001 the relief vanishes and the standard table charges £15,000 — £5,000 more for one extra pound of price. Around that boundary, the negotiated price matters far more than usual.
Buying an additional property (second home or buy-to-let) adds a 5% surcharge on the entire price on top of standard rates — raised from 3% at the October 2024 Budget. Unlike the main bands, the surcharge is not sliced: a £300,000 second home pays the standard £5,000 plus 5% of the full £300,000 (£15,000), a total of £20,000. If you are replacing your main residence and sell the old one within 3 years, the surcharge can be reclaimed.
The most common mistake is multiplying the whole price by the top band rate — on £400,000 that error gives £20,000 instead of the correct £10,000. The second is relying on pre-April 2025 figures: the temporary £425,000/£625,000 first-time buyer thresholds are gone, and older articles quoting them will overstate your relief.
This calculator covers residential purchases in England and Northern Ireland only. Scotland (LBTT) and Wales (LTT) have entirely different systems with their own bands and first-time buyer rules — a result from this page will not be correct for either.
FAQ
How much stamp duty will I pay on a £400,000 house?
As a standard buyer: £10,000 (2% on the £125,000-£250,000 slice = £2,500, plus 5% on £250,000-£400,000 = £7,500). As a first-time buyer: £5,000 (nothing to £300,000, 5% on the last £100,000). As a second-home buyer: £30,000 (£10,000 standard + 5% surcharge on the full price).
What is first-time buyer relief in 2026?
If every buyer is purchasing their first home anywhere in the world, no SDLT is due up to £300,000 and 5% applies between £300,001 and £500,000. If the price exceeds £500,000, relief disappears completely and standard bands apply. The temporary £425,000/£625,000 thresholds ended on 31 March 2025.
When is the 5% surcharge payable?
When you buy a residential property and will own more than one at completion — typically second homes and buy-to-lets. It applies to the whole purchase price, on top of the standard bands. If you are replacing your main residence and sell the old one within 3 years, you can claim the surcharge back.
Does this calculator work for Scotland or Wales?
No — Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT), both with different bands and their own first-time buyer rules. This calculator covers England and Northern Ireland only. Scottish and Welsh versions are planned.
How much stamp duty is due on a £250,000 home?
A standard buyer pays £2,500 — nothing on the first £125,000 and 2% on the second £125,000. A first-time buyer pays nothing at all, since £250,000 sits below the £300,000 relief threshold. A second-home buyer pays £15,000: the £2,500 standard charge plus the 5% surcharge on the full price (£12,500).
What happens if my first home costs just over £500,000?
The relief disappears entirely rather than tapering away. At £500,000 exactly a first-time buyer pays £10,000; at £500,001 the standard table applies from the first pound and the bill jumps to £15,000. That £5,000 cliff for a single pound of price makes the £500,000 boundary one worth negotiating around.
Why is my bill less than the band rate times the price?
Because SDLT is a slice tax: each rate applies only to the portion of the price inside its band, exactly like income tax bands. A £400,000 purchase touches the 5% band but pays £10,000 overall — an effective rate of 2.5% — not the £20,000 that 5% of the whole price would suggest. Multiplying the full price by one rate is the classic SDLT mistake.
Can I get the second-home surcharge refunded?
Yes, in one specific case: you bought a new main residence before selling your old one, paid the 5% surcharge because you briefly owned two homes, and then sold the previous main residence within 3 years. The surcharge — 5% of the entire purchase price — can then be claimed back, though the standard banded SDLT remains payable.