England Stamp Duty Calculator
Calculate Stamp Duty Land Tax (SDLT) for property purchases in England. Includes first-time buyer relief, additional property surcharge, and non-resident rates.
Your Results
Stamp Duty to Pay
£5,000
Effective tax rate: 1.67%
Tax Breakdown
| Band | Rate | Tax |
|---|---|---|
| £0 - £125,000 | 0% | £0 |
| £125,001 - £250,000 | 2% | £2,500 |
| £250,001 - £300,000 | 5% | £2,500 |
| Total | £5,000 | |
£0 - £125,000
0%
£0
£125,001 - £250,000
2%
£2,500
£250,001 - £300,000
5%
£2,500
Total
£5,000
Tax by Band
Added to 25-Year Mortgage
£29/month
Based on 5% interest rate, added to loan amount
What is SDLT?
Stamp Duty Land Tax
SDLT is the tax you pay when buying property or land in England above a certain price. It's a progressive tax, meaning you pay different rates on different portions of the purchase price. SDLT is administered by HMRC and must be paid within 14 days of completion. Use our main calculator for quick estimates.
How England Differs
Scotland replaced SDLT with LBTT in 2015, and Wales replaced it with LTT in 2018. England retains the UK-wide SDLT system with its own rates and thresholds. Northern Ireland also uses SDLT, but has its own property market and conveyancing practices. See our England guide for regional details.
Current SDLT Rates (February 2026)
| Property Price Band | Standard Rate | With 5% Surcharge |
|---|---|---|
| £0 - £125,000 | 0% | 5% |
| £125,001 - £250,000 | 2% | 7% |
| £250,001 - £925,000 | 5% | 10% |
| £925,001 - £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
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These rates took effect on 1 April 2025. The nil-rate threshold dropped from £250,000 to £125,000 and the additional property surcharge increased from 3% to 5%.
First-Time Buyer Relief
First-time buyers in England benefit from higher nil-rate thresholds, potentially saving thousands:
£300,000
Nil-rate threshold
£500,000
Maximum property price
£0
SDLT under £300k
| Band | FTB Rate |
|---|---|
| £0 - £300,000 | 0% |
| £300,001 - £500,000 | 5% |
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Properties above £500,000 do not qualify for FTB relief and are taxed at standard rates. A first-time buyer purchasing at exactly £500,000 pays £10,000 in SDLT (5% on £200,000 above the nil-rate band). Use the First-Time Buyer Calculator for a personalised breakdown.
Additional Property Surcharge
When It Applies
A 5% surcharge applies on top of standard SDLT rates when you purchase an additional residential property in England for £40,000 or more. This covers second homes, buy-to-let investments, and holiday lets.
- •Applies if you already own a residential property
- •Increased from 3% to 5% on 31 October 2024
- •Charged on top of each SDLT rate band
Refund Rules
If you're replacing your main residence, you can claim a refund of the surcharge provided you sell your previous home within 36 months of completing on the new purchase.
You have 36 months from completion to sell your previous main residence and claim the surcharge refund from HMRC. Your solicitor can advise on the process.
Non-Resident Surcharge
Buyers who are not UK-resident pay an additional 2% surcharge on top of all other SDLT rates. This surcharge stacks with the 5% additional property surcharge, meaning a non-resident purchasing a second home could face a total surcharge of 7% above standard rates.
For example, a non-resident buying an additional property at £500,000 would pay £42,500 in SDLT, compared to £15,000 for a UK-resident first-time buyer. Use the Non-Resident Calculator for a detailed breakdown.
How SDLT is Calculated: Worked Example
SDLT is calculated progressively, similar to income tax. For a £350,000 property purchased by a standard buyer (not a first-time buyer):
| Band | Rate | Taxable Amount | SDLT Due |
|---|---|---|---|
| £0 - £125,000 | 0% | £125,000 | £0 |
| £125,001 - £250,000 | 2% | £125,000 | £2,500 |
| £250,001 - £350,000 | 5% | £100,000 | £5,000 |
| Total SDLT | £350,000 | £7,500 | |
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The effective tax rate on a £350,000 property is 2.14%. A first-time buyer purchasing at this price would pay only £2,500 (5% on the £50,000 above the £300,000 FTB threshold), saving £5,000. Check current rates for full band details.
SDLT Payment Process
You must file an SDLT return and pay the tax within 14 days of the effective date of the transaction (usually the completion date). In most cases, your solicitor or conveyancer handles the entire process:
- •Filing: Your solicitor submits an SDLT1 return to HMRC electronically
- •Payment: SDLT is paid from the funds held by your solicitor at completion
- •Penalties: Late filing incurs an automatic £100 fine, rising to £200 after 3 months, plus interest on unpaid tax
- •SDLT5 certificate: HMRC issues a certificate confirming the tax has been paid, needed for Land Registry registration
Common SDLT Misconceptions
"Stamp duty is a flat percentage of the property price"
This is the most common misunderstanding. SDLT is progressive, like income tax. You pay different rates on different portions of the price. On a £350,000 property, you pay 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £100,000. If it were a flat 5%, you would pay £17,500 instead of the actual £7,500.
"First-time buyer relief applies to all first-time buyers"
FTB relief only applies if all buyers in a joint purchase qualify as first-time buyers and the property price does not exceed £500,000. If one buyer has previously owned property anywhere in the world, the entire purchase is taxed at standard rates. Above £500,000, no FTB relief is available regardless of buyer status.
"The same rates apply across the whole UK"
SDLT applies only in England and Northern Ireland. Scotland has its own Land and Buildings Transaction Tax (LBTT) with different rates and bands, and Wales has its own Land Transaction Tax (LTT). The differences can be significant: LBTT on a £500,000 property is higher than SDLT on the same price. Always use the correct regional calculator for your purchase location.
When to Use This Calculator vs Other Regional Calculators
Use this England SDLT calculator if the property you are purchasing is physically located in England. The location of the property (not the buyer) determines which tax applies:
- •Property in England: Use this SDLT calculator (or the main calculator with England selected)
- •Property in Scotland: Use our Scotland LBTT calculator
- •Property in Wales: Use our Wales LTT calculator
- •Property in Northern Ireland: Use our Northern Ireland calculator (same SDLT rates as England)
A Scottish resident buying in England pays English SDLT, not Scottish LBTT. Likewise, an English resident buying in Scotland pays LBTT. The tax follows the property location, not the buyer's residence.
Frequently Asked Questions
What are the current SDLT rates in England?
England SDLT is charged at 0% on the first £125,000, 2% on £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1,500,000, and 12% on any amount above £1,500,000. These are the standard residential rates for home movers.
How does the progressive calculation work?
SDLT is calculated like income tax — you only pay the rate for each band on the portion within that band. For a £300,000 property, you pay 0% on the first £125,000 (£0), 2% on the next £125,000 (£2,500), and 5% on the remaining £50,000 (£2,500), totalling £5,000.
What is the 14-day filing deadline?
You must file an SDLT return with HMRC and pay the tax within 14 days of the completion date of your purchase. Your conveyancer will normally handle this on your behalf. Late filing results in automatic penalties and interest charges.
Is SDLT the same in England and Northern Ireland?
Yes, England and Northern Ireland use the same SDLT rates, thresholds, and reliefs. The rates are set by UK legislation and administered by HMRC in both nations. Scotland and Wales have their own separate systems.
What reliefs are available for England SDLT?
Key reliefs include first-time buyer relief (0% up to £300,000 on properties up to £500,000), replacement main residence relief (refund of 5% surcharge within 36 months), and shared ownership election. Multiple dwellings relief was abolished in June 2024.
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Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.