Stamp Duty Calculator
Calculate the Stamp Duty Land Tax (SDLT) payable on residential property purchases in England and Northern Ireland.
Formula
SDLT is calculated on a tiered (slice) basis — each portion of the purchase price falling within a band is taxed at that band's rate only:
SDLT = Σ (portion of price in each band × band rate)
Standard Residential Rates (England & Northern Ireland):
First-Time Buyer Relief (properties ≤ £500,000):
Additional Property / Buy-to-Let (standard rates + 3% surcharge):
Effective Rate = Total SDLT ÷ Purchase Price × 100
Assumptions & References
- Rates apply to England and Northern Ireland only. Scotland uses Land and Buildings Transaction Tax (LBTT); Wales uses Land Transaction Tax (LTT).
- Rates are based on HMRC SDLT thresholds effective from 23 September 2022 (Autumn 2022 mini-budget changes).
- The 3% additional dwelling surcharge applies to purchases of second homes, buy-to-let properties, and non-UK residents purchasing additional residential properties.
- First-time buyer relief applies only where the purchase price does not exceed £500,000; above this threshold, standard rates apply in full.
- This calculator covers residential property only. Non-residential and mixed-use properties have different rate bands.
- Corporate bodies purchasing residential property over £500,000 may be subject to the Annual Tax on Enveloped Dwellings (ATED) — not covered here.
- Reference: HMRC — Stamp Duty Land Tax