What are the SDLT bands from April 2025?

For standard residential purchases: 0% up to £125,000, 2% from £125,001 to £250,000, 5% to £925,000, 10% to £1,500,000, and 12% above £1,500,000. Each band only taxes the slice of price within it.

On a £300,000 standard purchase, what is the stamp duty?

Nothing on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the final £50,000 (£2,500). Total SDLT is £5,000 — an effective rate of about 1.67%.

How much extra is the additional-property surcharge?

Buyers of an additional or second home pay 5 percentage points more in every band. On a £300,000 second home the surcharge adds 5% of £300,000 (£15,000) to the £5,000 standard tax, giving £20,000 total.

What first-time-buyer relief applies?

First-time buyers pay 0% up to £425,000 and 5% on the portion from £425,001 to £625,000. If the price is over £625,000 the relief is lost and standard rates apply to the whole price.

UK Stamp Duty (SDLT) Calculator 2026

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Calculate Stamp Duty Land Tax for 2026

This calculator works out Stamp Duty Land Tax (SDLT) on residential property in England and Northern Ireland using the bands in force from April 2025. It handles standard purchases, the 5% additional-property surcharge for second homes and buy-to-let, and first-time-buyer relief.

How it works

SDLT is charged slice by slice across the price bands. Additional-property buyers add 5 percentage points to every band; first-time buyers get a higher nil-rate threshold:

Standard: 0% to £125k, 2% to £250k, 5% to £925k,
          10% to £1.5M, 12% above £1.5M
Additional property: each band rate + 5% across the whole price
First-time buyer (price up to £625k): 0% to £425k, 5% from £425k to £625k
First-time buyer (price above £625k): standard rates apply

Each slice of the price is taxed only at its own band rate, so the headline rate never applies to the whole purchase.

Example

On a £300,000 standard purchase, the first £125,000 is taxed at 0%, the next £125,000 (to £250,000) at 2% = £2,500, and the final £50,000 (to £300,000) at 5% = £2,500. Total SDLT is £5,000, an effective rate of about 1.67%. If the same £300,000 home were an additional property, the 5% surcharge adds £15,000, raising the total to £20,000.

Notes

This is an estimate only and not tax or financial advice. It models SDLT for England and Northern Ireland from April 2025 per HMRC, including the additional-property surcharge and first-time-buyer relief. It does not cover Scotland (Land and Buildings Transaction Tax), Wales (Land Transaction Tax), non-resident surcharges, mixed-use, or company purchases. Verify with HMRC or a conveyancer.