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.
In this article
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 (single dwelling)
Company buying first residential property (surcharge always applies)
Corporate body (dwelling > £500k)
Non-natural person on dwelling over £500,000: flat 17% rate
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 (single dwelling) | £11,500 | £20,000 | £30,000 | £40,000 | £50,000 | £70,000 | £93,750 |
| Corporate body (dwelling > £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 corporate body 17% flat rate applies only to non-natural persons on dwellings over £500,000; below that threshold, the standard surcharge applies instead.
SponsoredCheck these out
Key takeaways
First-time buyers save the most under £500k
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 caps at £6,250 for purchases between £300,000 and £500,000.
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 double 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. 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 calculator
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 Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.