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.
What clients say
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. That flat rate was increased from 15% to 17% on 31 October 2024, the same day the additional-property surcharge rose from 3% to 5%.
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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 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. There is no concept of a "main residence" for a company.
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Open calculatorReviewed by
Julie White
ACASDLT Expert since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in SDLT planning and advisory work since 1999.