Buyer Type Stamp Duty Comparison
How much each buyer type pays on the same property in England or Northern Ireland. Seven buyer categories compared across seven common price points, from £200,000 up to £1,000,000.
Buyer types explained
First-time buyer
Has never owned residential property anywhere in the world
Home mover (standard)
Selling previous main residence, owns only one property at end of day
Additional property / BTL (UK resident)
Owns existing residential property and is not replacing main residence
Non-UK resident (standard)
Spent under 183 days in UK in last 12 months; buying main residence
Non-UK resident (additional property)
Non-resident AND will own two or more residential properties
Limited company with a relief
Company buying a dwelling for £40,000 or more pays the higher rates even on its first property. Above £500,000 this row assumes a relief from the 17% rate applies, for example a property rental business
Company, no relief (dwelling over £500k)
Company or other non-natural person paying more than £500,000 for a dwelling with no relief: flat 17% on the whole price
SDLT by buyer type (England / NI)
| Buyer type | £200,000 | £300,000 | £400,000 | £500,000 | £600,000 | £800,000 | £1,000,000 |
|---|---|---|---|---|---|---|---|
| First-time buyer | £0 | £0 | £5,000 | £10,000 | £20,000 | £30,000 | £43,750 |
| Home mover (standard) | £1,500 | £5,000 | £10,000 | £15,000 | £20,000 | £30,000 | £43,750 |
| Additional property / BTL (UK resident) | £11,500 | £20,000 | £30,000 | £40,000 | £50,000 | £70,000 | £93,750 |
| Non-UK resident (standard) | £5,500 | £11,000 | £18,000 | £25,000 | £32,000 | £46,000 | £63,750 |
| Non-UK resident (additional property) | £15,500 | £26,000 | £38,000 | £50,000 | £62,000 | £86,000 | £113,750 |
| Limited company with a relief | £11,500 | £20,000 | £30,000 | £40,000 | £50,000 | £70,000 | £93,750 |
| Company, no relief (dwelling over £500k) | £11,500 | £20,000 | £30,000 | £40,000 | £102,000 | £136,000 | £170,000 |
All figures reflect rates in force from 1 April 2025 (England/NI). The 17% flat rate applies when a company or other non-natural person pays more than £500,000 for a dwelling and no relief applies. Reliefs cover, for example, a dwelling used in a property rental business, one bought by a property developer or trader, or one occupied by the company's employees. With a relief, the company pays the higher rates (standard rates plus 5%) instead. At £500,000 or less the higher rates apply. The flat rate was increased from 15% to 17% on 31 October 2024, the same day the additional-property surcharge rose from 3% to 5%.
Annexe, land or an old home not sold yet?
These are the purchases where a standard calculator can get your stamp duty wrong. Get it checked before you exchange.
Key takeaways
First-time buyers save the most up to £500,000
At £400,000 a first-time buyer pays £5,000 compared to £10,000 for a standard home mover, a £5,000 saving. The saving is £5,000 for any purchase between £300,000 and £500,000.
Landlords pay four times a home mover's bill at £300,000
On a £300,000 property a home mover pays £5,000 while a landlord buying an additional property pays £20,000, four times as much. The gap widens with price: at £500,000 a home mover pays £15,000 and a landlord pays £40,000.
Non-resident + additional property stacks
The 2% non-resident surcharge and the 5% additional-property surcharge are cumulative. On a £500,000 property, a non-resident landlord pays £15,000 standard + £25,000 additional + £10,000 non-resident = £50,000 total. That is more than three times what a UK home mover would pay.
Limited companies pay the surcharge on the first property
Unlike individuals, a limited company pays the 5% additional-property surcharge even on its first residential purchase of £40,000 or more. There is no concept of a "main residence" for a company.
Which buyer are you?
Use our calculator to get an exact figure for your specific scenario in seconds.
Open calculatorReviewed 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.