🏠 UK Stamp Duty Land Tax Calculator

Stamp Duty Land Tax (SDLT) is a tax paid when you buy a residential property or land in England and Northern Ireland above a certain price threshold. SDLT is charged progressively, meaning different portions of the property price are taxed at different rates. The system is structured as a three-tier framework: the standard residential rates apply to most buyers, but special rules modify those rates depending on who is buying and where they live.

The first tier is first-time buyer relief. If you have never owned a property anywhere in the world and the purchase price is no more than "5500,000, you pay zero SDLT on the first "5300,000 and 5% on the portion between "5300,000 and "5500,000. If the property costs more than "5500,000, first-time buyer relief disappears entirely and standard rates apply to the full price.

The second tier is the additional dwelling surcharge. Since October 2024, anyone buying an additional residential property (such as a second home or a buy-to-let investment) pays an extra 5 percentage points on top of the normal residential rates for every band. This replaced the previous 3% surcharge and significantly increased the tax bill for landlords and second-home buyers.

The third tier is the non-resident surcharge. Non-UK residents purchasing residential property in England or Northern Ireland pay an additional 2 percentage points on every band, on top of any other surcharges that apply. This means a non-resident buying a buy-to-let property could face the standard rate plus 5% (additional dwelling) plus 2% (non-resident) on each band.

This calculator handles all four scenarios independently or in combination, showing you a full band-by-band breakdown so you can see exactly how much tax falls in each rate bracket, the total SDLT payable, and the effective rate as a percentage of the property price. All calculations are performed locally in your browser, so your financial information stays private. The rates shown reflect the 2026/27 tax year for England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), which have different rate structures.

SDLT is calculated on a progressive band system. Only the portion of the property price that falls within each band is taxed at that band's rate. The table below shows the standard residential SDLT rates for England and Northern Ireland in 2026/27:

For first-time buyers, the bands change: 0% applies up to "5300,000 and 5% from "5300,001 to "5500,000, but only if the property costs no more than "5500,000. For additional dwellings, 5 percentage points are added to every band. For non-residents, 2 percentage points are added to every band. These surcharges stack: a non-resident buying an additional dwelling pays standard rate + 5% + 2% on each band.

1. Enter the full purchase price of the property.
2. Select the buyer type that applies to your situation.
3. Click Calculate to see the band-by-band SDLT breakdown.
4. Review the total SDLT payable and the effective tax rate.
5. Use the result to budget for your property purchase costs.

What is SDLT and when do I need to pay it?

SDLT (Stamp Duty Land Tax) is a tax on residential property purchases in England and Northern Ireland. It must be paid to HMRC within 14 days of the completion date. Your solicitor or conveyancer typically files the return and pays the tax on your behalf as part of the conveyancing process.

How does first-time buyer relief work?

If you are a first-time buyer purchasing a property costing up to \"\u0035500,000, you pay zero SDLT on the first \"\u0035300,000 and 5% on the portion between \"\u0035300,000 and \"\u0035500,000. If the property costs more than \"\u0035500,000, the relief does not apply at all and standard rates are charged on the full purchase price.

What is the additional dwelling surcharge?

Since October 2024, an extra 5 percentage points are added to every SDLT band when buying an additional residential property such as a second home or buy-to-let investment. This is on top of the standard residential rates. If you are replacing your main residence, you can claim a refund if you sell your previous home within three years.

Does the non-resident surcharge apply to me?

The 2% non-resident surcharge applies if you are not a UK resident. Broadly, you are considered non-resident if you have spent fewer than 183 days in the UK during the 12 months ending with the date of purchase. This surcharge stacks with the additional dwelling surcharge if both apply.

Are the SDLT rates different in Scotland and Wales?

Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). Both have different rate bands and thresholds. This calculator covers SDLT for England and Northern Ireland only.

How accurate is this SDLT calculator?

The calculator uses the published 2026/27 SDLT rate bands for residential property in England and Northern Ireland. It provides a precise calculation for the standard scenarios it covers. For complex situations such as mixed-use property, multiple dwellings relief or company purchases, consult HMRC guidance or a qualified tax adviser.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

First-time buyer relief can save you thousands, but the definition is strict: you must never have owned any residential property anywhere in the world, not just in the UK. If you are buying jointly with someone who has previously owned a home, you cannot claim first-time buyer relief even if you personally qualify. The additional dwelling surcharge of 5% (since October 2024) makes buy-to-let investments significantly more expensive at the point of purchase, so factor this into your rental yield calculations. Non-resident status is determined by your presence in the UK over the 12 months ending with the purchase date: broadly, you need to have been in the UK for fewer than 183 days in that period. If you are replacing your main residence, you may be able to claim a refund of the additional dwelling surcharge if you sell your previous home within three years. Always budget for SDLT early in your house-hunting process, as it must be paid within 14 days of completion and is typically handled by your conveyancer or solicitor.