UK Stamp Duty Calculator
Stamp Duty Land Tax (SDLT) on UK residential property at the 2025/26 rates that took effect on 1 April 2025 — tiered bands for the standard rate, first-time buyer relief up to £500,000, and the 5% additional-property surcharge for second homes and buy-to-let. Enter your purchase price, pick the buyer type, and see the band-by-band breakdown plus your effective tax rate.
How SDLT bands work
SDLT is calculated on portions of the price, not the whole amount. A £400,000 first home (standard rate) pays 0% on the first £125,000 + 2% on the next £125,000 + 5% on the next £150,000 = £10,000 SDLT, an effective rate of 2.5%. The same property as a second home adds a 5% surcharge on every band, coming to £30,000, effective 7.5%.
2025/26 rates table
- Standard (your main home)
- 0% up to £125k · 2% £125k-£250k · 5% £250k-£925k · 10% £925k-£1.5M · 12% above £1.5M.
- First-time buyer (≤ £500k)
- 0% up to £300k · 5% £300k-£500k. Relief is lost entirely above £500k.
- Additional property
- Standard rates + 5% on every band. Purchases under £40k are exempt.
Frequently asked questions
- When do I pay SDLT?
- Within 14 days of completion. Your conveyancer normally handles the SDLT return and payment.
- Are mixed-use properties different?
- Yes — mixed-use (commercial + residential) uses lower non-residential bands.