Compare Stamp Duty Scenarios
Side-by-side comparisons of stamp duty rates, thresholds, and costs across different buyer types, UK regions, and tax changes. Each comparison includes actual rate tables and worked examples at key property prices.
First-Time Buyer vs Standard Rates
First-time buyers pay no SDLT up to £300,000, saving up to £2,500 compared to standard rates. See worked examples at every price point from £250,000 to £500,000.
Compare FTB vs standard ratesEngland SDLT vs Scotland LBTT
England charges SDLT from £125,000 while Scotland's LBTT starts at £145,000. Different rate bands, FTB thresholds, and surcharges mean the same property costs different amounts in each country.
Compare SDLT vs LBTT ratesStandard Residential vs Buy-to-Let
Buy-to-let and second home purchases attract a 5% surcharge on top of standard SDLT rates. On a £300,000 property, this adds £15,000 to your stamp duty bill.
Compare residential vs BTL ratesPre vs Post April 2025 Rates
The temporary SDLT thresholds ended in April 2025. The nil-rate band dropped from £250,000 to £125,000, FTB relief from £425,000 to £300,000, and the surcharge rose from 3% to 5%.
Compare before and after April 2025Company vs Personal Purchase
Companies buying residential property over £500,000 pay a flat 17% SDLT rate. Personal buyers pay progressive rates plus the 5% surcharge. The breakeven depends on annual ATED charges and rental income tax.
Compare company vs personal ownershipQuick Comparison Summary
| Comparison | £300,000 Property | £500,000 Property | Difference |
|---|---|---|---|
| First-Time Buyervs Standard | £0 vs £2,500 | £10,000 vs £12,500 | Save £2,500 |
| England SDLTvs Scotland LBTT | £2,500 vs £2,100 | £12,500 vs £13,350 | Varies by price |
| Standardvs Buy-to-Let | £2,500 vs £17,500 | £12,500 vs £37,500 | +5% surcharge |
| Pre April 2025vs Current Rates | £2,500 vs £2,500 | £12,500 vs £12,500 | More below £250k |
| Companyvs Personal (additional) | £17,500 vs £17,500 | £37,500 vs £85,000 | 17% flat >£500k |
Figures shown for England & Northern Ireland. Scotland and Wales have different rates. Company figures assume standard residential rates + 5% surcharge below £500,000 and the 17% flat rate above.