UK money
Stamp duty calculator
Residential SDLT for England and Northern Ireland, slice by slice.
How to use it
- Enter the purchase price of a residential freehold in England or Northern Ireland.
- Choose standard, first-time buyer, or an additional property. Tick the box if the non-UK resident surcharge applies.
- Read the tax and the slice-by-slice breakdown.
England and Northern Ireland only
This page calculates Stamp Duty Land Tax. Scotland’s Land and Buildings Transaction Tax and Wales’s Land Transaction Tax are different taxes with their own bands. Use Revenue Scotland or Welsh Government LTT rates for those purchases.
The residential rates in force from 1 April 2025 are still the current tables. First-time buyer relief is 0% to £300,000 and 5% on the slice to £500,000. Above £500,000 the relief is withdrawn and the standard bands apply. Additional-property rates already include the extra 5 percentage points. They do not apply under £40,000.
Published examples
GOV.UK’s residential examples are £295,000 on the standard bands, which is £4,750, and a first-time buyer at £500,000, which is £10,000. The additional-property example at £300,000 is £20,000. A non-UK resident pays 2 percentage points more on every slice, including a nil-rate slice.
The calculator does not cover leasehold net present value, companies, six or more dwellings, linked transactions, or mixed-use property. It is not an SDLT return and it is not legal or tax advice. Rates were checked on 8 October 2026.
Sources for 2026/27
- Income Tax rates and Personal Allowances
- HMRC Income Tax rates and allowances, current and past
- Scottish Income Tax
- Scottish Rate Resolution 2026-27
- National Insurance: how much you pay
- Employer NI rates and thresholds 2026 to 2027
- Student loan repayments
- Employer student loan guidance
- Pension tax relief
- SDLT residential rates
- SDLT higher rates for additional properties
- VAT rates
- Capital Gains Tax rates
- Business Asset Disposal Relief
- Shares and Capital Gains Tax (HS284)
- Personal Savings Allowance
- Individual Savings Accounts
- Capital Gains Tax losses
- HMRC cryptoassets manual: pooling example CRYPTO22255
- Pension scheme investments and tax
Rates were reviewed on 8 October 2026. Email [email protected] if a figure looks out of date.
Questions
Can I be a first-time buyer and pay the additional rate?
No. If the higher rates for an additional dwelling apply, first-time buyer relief does not. Choose the description that matches the purchase.
What if the price is over £500,000 and I am a first-time buyer?
Relief is withdrawn. The result uses the standard residential bands and says so.
Does this work for a flat in Scotland?
No. Scottish purchases use LBTT, which is outside this calculator.