UK Stamp Duty Land Tax (SDLT) Calculator

Instantly estimate UK Stamp Duty Land Tax for purchases in England and Northern Ireland. This professional calculator covers residential and non-residential property, First-Time Buyer relief, the 3% additional property surcharge, and the 2% non‑UK resident surcharge. Get transparent, band-by-band results designed for buyers, brokers, and conveyancers.

Calculator

Enter the chargeable consideration for the property. Exclude removable chattels (e.g., furniture).
Location *
Choose where the property is located
Property Type *
Choose the type of property
Buyer Status (Residential) *
Select buyer status
First-Time Buyer relief applies if all purchasers are first-time buyers and the price is ≤ £625,000. Additional property surcharge generally applies if you own another dwelling at completion.
SDLT residence tests differ from tax residence. Companies and certain purchasers may also be liable. See HMRC guidance for details and exemptions.
Calculation also updates automatically as you change fields.

Results

SDLT due £0.00
Effective tax rate 0.00%
Computation basis —

Data Source and Methodology

Authoritative data: HMRC — Stamp Duty Land Tax rates and thresholds for residential and non-residential property in England and Northern Ireland.

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

For a purchase price P, SDLT is calculated progressively across bands:
$$\mathrm{SDLT} \;=\; \sum_{i=1}^{n}\; \left(\max\{0,\;\min(P, u_i)-\ell_i\}\right)\cdot (r_i + s)$$
where:
$$\ell_i = \text{lower band edge},\quad u_i = \text{upper band edge},\quad r_i=\text{base rate for band } i,\quad s=\text{surcharge (0,\;0.03,\;0.02,\;0.05)}$$
- For residential standard purchases: r = [0%, 5%, 10%, 12%] at thresholds [£0, £250k, £925k, £1.5m, ∞).
- First‑Time Buyer relief: if P ≤ £625k then r = [0% (to £425k), 5% (£425k–£625k)], otherwise standard rates apply to the whole price.
- Non‑residential/mixed‑use: r = [0% (to £150k), 2% (£150k–£250k), 5% (over £250k)].
- Surcharge s: +3% for additional residential property (except P < £40k), +2% for non‑UK resident residential; additive if both apply.

Glossary of Variables

  • P: Purchase price (chargeable consideration) in GBP.
  • Property Type: Residential or Non-residential/Mixed-Use.
  • Buyer Status:
    • First-Time Buyer: All purchasers are first-time buyers; relief up to £625,000.
    • Home Mover: Standard residential rates.
    • Additional Property: 3% surcharge on residential bands (P ≥ £40,000).
  • Non-UK Resident: Adds 2% surcharge on residential bands when applicable.
  • SDLT due: Sum of tax across all applicable bands.
  • Effective tax rate: SDLT due divided by purchase price.
  • Band breakdown: Portion of price taxed at each band and the tax generated.

Worked Example

How It Works: A Step‑by‑Step Example

Scenario: Residential purchase in England at P = £500,000 by eligible First‑Time Buyers, UK resident, not an additional property.

  1. Check FTB eligibility and price ≤ £625,000 → FTB relief applies.
  2. Apply FTB bands:
    • 0% on £0–£425,000 → tax = £0
    • 5% on £425,001–£500,000 → taxable portion = £75,000 → tax = £3,750
  3. No surcharges (s = 0). Total SDLT = £3,750.
  4. Effective tax rate = £3,750 / £500,000 = 0.75%.
Using the formula:
$$\mathrm{SDLT}=\big(\min(P,425{,}000)-0\big)\cdot 0 + \big(\min(P,625{,}000)-425{,}000\big)\cdot 0.05 = 75{,}000\cdot 0.05 = 3{,}750.$$

Frequently Asked Questions (FAQ)

Does SDLT apply in Scotland or Wales?

No. Scotland uses LBTT and Wales uses LTT. This tool covers SDLT for England and Northern Ireland only.

How does First-Time Buyer relief work?

If all purchasers are first-time buyers and the price is up to £625,000, the first £425,000 is at 0% and the portion between £425,001 and £625,000 is at 5%. Above £625,000, standard rates apply for the whole price.

What is the 3% additional property surcharge?

A 3% surcharge applies to residential purchases if you own another dwelling at completion, except where the price is under £40,000.

Who is considered non-UK resident for SDLT purposes?

Specific SDLT residence tests apply. If non-resident, a 2% surcharge is added on residential rates. See HMRC for full rules and exceptions.

Are non-residential or mixed-use properties charged differently?

Yes. Non-residential/mixed-use bands are 0% to £150k, 2% £150k–£250k, and 5% above £250k. Surcharges do not apply.

Are leases, linked transactions, or Multiple Dwellings Relief supported?

No. This tool focuses on straightforward purchases. Consult HMRC or a professional for complex scenarios.

Are these results definitive?

They are estimates for guidance only. Confirm with your conveyancer/solicitor and HMRC before completion.

Tool developed by Ugo Candido. Content verified by CalcDomain Editorial Team.
Last reviewed for accuracy on: .