Historical Stamp Duty Calculator
Work out how much stamp duty applied to a property purchase in any period since 2003 and compare it side by side with today's rates.
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Purchase Details
Covers December 2003 to March 2025. Current rates apply from 1 April 2025.
Then vs Now
Total Tax Comparison
Historical Breakdown (slice structure)
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £300,000 | 0.0% | £300,000 | £0 |
Current Breakdown (from April 2025)
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £125,000 | 0.0% | £125,000 | £0 |
| £125,000 – £250,000 | 2.0% | £125,000 | £2,500 |
| £250,000 – £300,000 | 5.0% | £50,000 | £2,500 |
Disclaimer: This tool does not constitute financial advice. We do not recommend taking actions based solely on these results. The calculator makes assumptions and results may be inaccurate due to changes in government policy, interest rates, or personal circumstances. You use this information at your own risk. We can't guarantee to be perfect, so do note you use the information at your own risk and we can't accept liability if things go wrong. For official guidance, visit Gov UK.
How Stamp Duty Rates Have Changed
The Slab Era (2003 to 2014)
SDLT originally charged one rate on the whole purchase price. Crossing a threshold by £1 could add thousands to the bill, which distorted asking prices around £250,000 and £500,000. The nil-rate threshold moved from £60,000 to £125,000 over this period, with a £175,000 holiday during the financial crisis.
The Slice Reform (December 2014)
From 4 December 2014, rates apply progressively to portions of the price, like income tax. Most buyers paid less overnight: a £300,000 purchase dropped from £9,000 to £5,000. High-value purchases paid more, with a new 12% top rate above £1.5 million.
Holidays and Surcharges (2016 to 2025)
The 3% surcharge on additional properties arrived in 2016 (now 5%), first-time buyer relief returned in 2017, and the COVID holiday lifted the nil rate to £500,000 in 2020. The 2022 mini-budget thresholds were reversed in April 2025, adding up to £2,500 for a standard buyer, up to £6,250 for a first-time buyer paying £500,000 or less, and up to £11,250 for a first-time buyer paying £500,001 to £625,000, who lost the relief altogether. Use our stamp duty calculator for the rates in force today.
SDLT Rate History at a Glance
| Period | Structure | What Applied |
|---|---|---|
| 1 Dec 2003 to 16 Mar 2005 | Slab | 0% to £60k, then 1% / 3% / 4% on the whole price |
| 17 Mar 2005 to 22 Mar 2006 | Slab | Nil-rate threshold doubled to £120k |
| 23 Mar 2006 to 2 Sep 2008 | Slab | Nil-rate threshold raised to £125k |
| 3 Sep 2008 to 31 Dec 2009 | Slab | Financial crisis holiday: nil rate to £175k |
| 1 Jan 2010 to 5 Apr 2011 | Slab | Back to £125k. FTB relief to £250k from Mar 2010 |
| 6 Apr 2011 to 21 Mar 2012 | Slab | New 5% rate above £1m |
| 22 Mar 2012 to 3 Dec 2014 | Slab | New 7% rate above £2m. FTB relief ended Mar 2012 |
| 4 Dec 2014 to 31 Mar 2016 | Slice | Slab abolished: 0% / 2% / 5% / 10% / 12% on portions |
| 1 Apr 2016 to 21 Nov 2017 | Slice | 3% additional property surcharge introduced |
| 22 Nov 2017 to 7 Jul 2020 | Slice | FTB relief returns: nil rate to £300k (cap £500k) |
| 8 Jul 2020 to 30 Jun 2021 | Slice | COVID holiday: nil rate to £500k |
| 1 Jul 2021 to 30 Sep 2021 | Slice | Holiday taper: nil rate to £250k |
| 1 Oct 2021 to 22 Sep 2022 | Slice | Standard rates restored (nil rate £125k) |
| 23 Sep 2022 to 30 Oct 2024 | Slice | Mini-budget: nil rate £250k, FTB relief to £425k |
| 31 Oct 2024 to 31 Mar 2025 | Slice | Surcharge raised from 3% to 5% |
| From 1 Apr 2025 (current) | Slice | Nil rate back to £125k, FTB relief back to £300k |
England and Northern Ireland residential rates. For the story behind each change, see stamp duty changes: the complete UK rate history.
Stamp Duty Rates by Year
Pick the year of your purchase to jump to the residential SDLT rates that applied in England and Northern Ireland. Where the rules changed during a year, both periods are listed. Rates before 4 December 2014 were charged on the whole price; from that date they apply to each slice.
1 December 2003 to 16 March 2005
Slab: one rate on the whole price
| Up to £60,000 | 0% |
| £60,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| Over £500,000 | 4% |
In designated disadvantaged areas the nil rate ran to £150,000.
Standard buyer: £150,000 pays £1,500, £250,000 pays £2,500, £300,000 pays £9,000.
17 March 2005 to 22 March 2006
Slab: one rate on the whole price
| Up to £120,000 | 0% |
| £120,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| Over £500,000 | 4% |
Standard buyer: £150,000 pays £1,500, £250,000 pays £2,500, £300,000 pays £9,000.
23 March 2006 to 2 September 2008
Slab: one rate on the whole price
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| Over £500,000 | 4% |
Standard buyer: £150,000 pays £1,500, £250,000 pays £2,500, £300,000 pays £9,000.
3 September 2008 to 31 December 2009
Slab: one rate on the whole price
| Up to £175,000 | 0% |
| £175,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| Over £500,000 | 4% |
Temporary holiday, first announced for one year and later extended to 31 December 2009.
Standard buyer: £150,000 pays £0, £250,000 pays £2,500, £300,000 pays £9,000.
1 January 2010 to 5 April 2011
Slab: one rate on the whole price
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| Over £500,000 | 4% |
First-time buyers: from 25 March 2010, 0% up to £250,000.
Standard buyer: £150,000 pays £1,500, £250,000 pays £2,500, £300,000 pays £9,000.
6 April 2011 to 21 March 2012
Slab: one rate on the whole price
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| £500,001 to £1 million | 4% |
| Over £1 million | 5% |
First-time buyers: 0% up to £250,000, until 24 March 2012.
From 21 March 2012, certain companies and other non-natural persons paid 15% on a dwelling over £2 million.
Standard buyer: £150,000 pays £1,500, £250,000 pays £2,500, £300,000 pays £9,000.
22 March 2012 to 3 December 2014
Slab: one rate on the whole price
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 1% |
| £250,001 to £500,000 | 3% |
| £500,001 to £1 million | 4% |
| £1,000,001 to £2 million | 5% |
| Over £2 million | 7% |
First-time buyer relief ended on 24 March 2012.
The 15% rate for certain non-natural persons applied to dwellings over £2 million, and from 20 March 2014 to dwellings over £500,000.
Standard buyer: £150,000 pays £1,500, £250,000 pays £2,500, £300,000 pays £9,000.
4 December 2014 to 31 March 2016
Slice: each rate applies to its band only
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
Buyers under contracts exchanged before 4 December 2014 that completed later could elect the old slab rules (Stamp Duty Land Tax Act 2015, s2).
Standard buyer: £150,000 pays £500, £250,000 pays £2,500, £300,000 pays £5,000.
1 April 2016 to 21 November 2017
Slice: each rate applies to its band only
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
A 3% surcharge was added on additional dwellings. It did not apply where contracts were exchanged on or before 25 November 2015.
Standard buyer: £150,000 pays £500, £250,000 pays £2,500, £300,000 pays £5,000.
22 November 2017 to 7 July 2020
Slice: each rate applies to its band only
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers: 0% up to £300,000 and 5% from £300,001 to £500,000. No relief if the price is over £500,000.
The 3% surcharge on additional dwellings continued.
Standard buyer: £150,000 pays £500, £250,000 pays £2,500, £300,000 pays £5,000.
8 July 2020 to 30 June 2021
Slice: each rate applies to its band only
| Up to £500,000 | 0% |
| £500,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
These reduced rates replaced first-time buyer relief. The 3% surcharge continued, and the 2% non-resident surcharge started on 1 April 2021.
Standard buyer: £150,000 pays £0, £250,000 pays £0, £300,000 pays £0.
1 July 2021 to 30 September 2021
Slice: each rate applies to its band only
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers: 0% up to £300,000 and 5% from £300,001 to £500,000.
Standard buyer: £150,000 pays £0, £250,000 pays £0, £300,000 pays £2,500.
1 October 2021 to 22 September 2022
Slice: each rate applies to its band only
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers: 0% up to £300,000 and 5% from £300,001 to £500,000.
Standard buyer: £150,000 pays £500, £250,000 pays £2,500, £300,000 pays £5,000.
23 September 2022 to 30 October 2024
Slice: each rate applies to its band only
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers: 0% up to £425,000 and 5% from £425,001 to £625,000. No relief if the price is over £625,000.
Additional dwellings surcharge 3%. Rate for certain non-natural persons 15%.
Standard buyer: £150,000 pays £0, £250,000 pays £0, £300,000 pays £2,500.
31 October 2024 to 31 March 2025
Slice: each rate applies to its band only
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers: 0% up to £425,000 and 5% from £425,001 to £625,000.
Additional dwellings surcharge rose to 5%, or 3% where the contract was exchanged before 31 October 2024. Rate for certain non-natural persons rose to 17%.
Standard buyer: £150,000 pays £0, £250,000 pays £0, £300,000 pays £2,500.
From 1 April 2025 (current)
Slice: each rate applies to its band only
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
First-time buyers: 0% up to £300,000 and 5% from £300,001 to £500,000. No relief if the price is over £500,000.
Additional dwellings surcharge 5%. Non-resident surcharge 2%.
Standard buyer: £150,000 pays £500, £250,000 pays £2,500, £300,000 pays £5,000.
Source: HMRC, Stamp Duty Land Tax rates from 1 December 2003 to 31 March 2025 (GOV.UK archive), and current GOV.UK residential rates. Surcharge rates apply on top of the bands shown where the price is £40,000 or more.
Nil-Rate and First-Time Buyer Thresholds Since 2003
| Period | Nil-Rate Band | First-Time Buyer Nil Rate |
|---|---|---|
| 1 Dec 2003 to 16 Mar 2005 | £60,000 | None |
| 17 Mar 2005 to 22 Mar 2006 | £120,000 | None |
| 23 Mar 2006 to 2 Sep 2008 | £125,000 | None |
| 3 Sep 2008 to 31 Dec 2009 | £175,000 (holiday) | None |
| 1 Jan 2010 to 24 Mar 2010 | £125,000 | None |
| 25 Mar 2010 to 24 Mar 2012 | £125,000 | £250,000 |
| 25 Mar 2012 to 21 Nov 2017 | £125,000 | None |
| 22 Nov 2017 to 7 Jul 2020 | £125,000 | £300,000 (price up to £500,000) |
| 8 Jul 2020 to 30 Jun 2021 | £500,000 (COVID holiday) | Covered by the £500,000 nil rate |
| 1 Jul 2021 to 30 Sep 2021 | £250,000 (taper) | £300,000 (price up to £500,000) |
| 1 Oct 2021 to 22 Sep 2022 | £125,000 | £300,000 (price up to £500,000) |
| 23 Sep 2022 to 31 Mar 2025 | £250,000 | £425,000 (price up to £625,000) |
| From 1 Apr 2025 | £125,000 | £300,000 (price up to £500,000) |
Worked Examples: £300,000 Purchase Through the Years
| Period | Calculation | Stamp Duty |
|---|---|---|
| 2007 (slab) | 3% on the whole £300,000 | £9,000 |
| 2015 (slice) | 2% on £125k to £250k, 5% on £250k to £300k | £5,000 |
| 2020 to 2021 (COVID holiday) | Entirely within the £500,000 nil-rate band | £0 |
| 2023 (mini-budget) | 5% on £250k to £300k | £2,500 |
| Today (from April 2025) | 2% on £125k to £250k, 5% on £250k to £300k | £5,000 |
* Standard buyer, main residence, England and Northern Ireland. The same purchase has cost anywhere from £0 to £9,000 depending on the year.
Paid more than the rate for your period suggests? Overpayments are common where the additional-property surcharge was charged on a home you went on to replace, or where a purchase was treated as fully residential when part of it was not. Work out what you could reclaim with the stamp duty refund calculator.
Scotland and Wales: LBTT, ADS and LTT History
SDLT stopped applying in Scotland on 1 April 2015, when Land and Buildings Transaction Tax (LBTT) replaced it, and in Wales on 1 April 2018, when Land Transaction Tax (LTT) replaced it. Purchases there before those dates used the SDLT rates above. For today's bands see Scottish stamp duty rates 2026 and Wales LTT rates 2026.
Scotland: Additional Dwelling Supplement (ADS)
| Effective Date | ADS Rate |
|---|---|
| 1 April 2016 to 24 January 2019 | 3% |
| 25 January 2019 to 15 December 2022 | 4% |
| 16 December 2022 to 4 December 2024 | 6% |
| From 5 December 2024 | 8% |
Source: Revenue Scotland. Where the contract was entered into on or before 4 December 2024, the 6% rate applies even if the purchase completed later.
Wales: Land Transaction Tax
LTT started on 1 April 2018 with a £180,000 nil-rate band for main residential rates, which ran until 26 July 2020. The current main rates, with a £225,000 nil-rate band, have applied since 10 October 2022. The higher residential rates for additional properties were increased by 1 percentage point on 11 December 2024 (Welsh Government).
Frequently Asked Questions
How was stamp duty calculated before December 2014?
Before 4 December 2014, SDLT used a slab structure: a single rate applied to the whole purchase price, determined by which band the price fell into. A £260,000 purchase paid 3% on the full £260,000 (£7,800), not just on the portion above £250,000. The December 2014 reform replaced this with the progressive slice structure still used today.
What were the stamp duty rates during the COVID holiday?
From 8 July 2020 to 30 June 2021, the nil-rate threshold was raised to £500,000 in England and Northern Ireland, saving buyers up to £15,000. From 1 July to 30 September 2021 it tapered to £250,000 before returning to £125,000 on 1 October 2021.
When did the second home surcharge start?
The additional property surcharge was introduced on 1 April 2016 at 3% on top of standard rates where the consideration was £40,000 or more. It increased to 5% on 31 October 2024. Before April 2016, second homes and buy-to-let purchases paid the same rates as everyone else.
When has first-time buyer relief existed?
First-time buyer relief has existed twice. The first version ran from 25 March 2010 to 24 March 2012, giving a nil rate up to £250,000. The current version started on 22 November 2017 with a £300,000 nil-rate threshold, was temporarily extended to £425,000 between September 2022 and March 2025, and reverted to £300,000 on 1 April 2025.
Does this calculator cover Scotland and Wales?
This calculator covers England and Northern Ireland SDLT only. Scotland replaced SDLT with LBTT in April 2015 and Wales replaced it with LTT in April 2018. Purchases in Scotland or Wales before those dates used the SDLT rules shown here.
Can I still pay stamp duty at historical rates?
Usually not. The rates in force on the effective date of the transaction, normally completion, decide your bill. Some changes protected contracts exchanged earlier: a contract entered into before 31 October 2024 and not varied or assigned keeps the 3% surcharge even if it completes later (Finance Act 2025, s50(4) and s51(3)); buyers under contracts exchanged before 4 December 2014 could elect the old slab rules; and the 2016 surcharge did not apply to contracts exchanged on or before 25 November 2015. The return to the £125,000 nil-rate band on 1 April 2025 had no such protection.
Reviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.