Resumo
Stamp Duty Land Tax (SDLT) is a tax paid when you buy residential property in England and Northern Ireland above a certain price. The tax is progressive — you pay different rates on different portions of the purchase price, similar to income tax bands.
Como funciona
SDLT uses a slab system: you don’t pay the higher rate on the entire purchase price, only on the portion that falls within each band. This means a £300,000 property doesn’t attract 5% on the full amount — only on the slice above £250,000.
There are three rate schedules:
- Standard rates — for most residential purchases
- First-time buyer rates — reduced rates for first-time buyers (properties up to £625,000)
- Additional property rates — a 5% surcharge on top of standard rates for second homes and buy-to-let
A fórmula
Where
Standard rates (from 1 April 2025)
| Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyer rates
| Band | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 – £500,000 | 5% |
| Over £500,000 | Standard rates apply (no relief) |
First-time buyer relief is only available on properties up to £500,000. Above this threshold, standard rates apply from band one.
Additional property surcharge
An extra 5% is added to each band rate (including the 0% band) when purchasing an additional residential property.
Exemplo prático
Standard purchase: £350,000 property
First £125,000 at 0%
= £0
Next £125,000 (£125,001–£250,000) at 2%
= £2,500
Remaining £100,000 (£250,001–£350,000) at 5%
= £5,000
Result
Total SDLT = £7,500 (2.14% effective rate)
Entradas explicadas
- Property price — the agreed purchase price (or market value if the property is gifted or transferred)
- Buyer type — standard, first-time buyer, or additional property. This determines which rate schedule applies.
Resultados explicados
- Total SDLT — the total tax due on completion
- Effective rate — total SDLT as a percentage of the purchase price (always lower than the marginal rate)
- Band breakdown — how much tax comes from each SDLT band
Premissas e limitações
- Rates shown are for England and Northern Ireland only. Scotland uses LBTT (Land and Buildings Transaction Tax) and Wales uses LTT (Land Transaction Tax) with different bands and rates.
- The calculator uses residential rates only. Commercial and mixed-use properties have different thresholds.
- Transfers between spouses/civil partners may be exempt — this calculator does not model exemptions.
- First-time buyer relief requires that no buyer has previously owned a property (worldwide, not just in the UK).
Verificação
| Test case | Input | Expected SDLT | Source |
|---|---|---|---|
| Below threshold | £125,000 | £0 | gov.uk calculator |
| Mid-range | £350,000 | £7,500 | gov.uk calculator |
| First-time buyer | £350,000 | £2,500 | gov.uk calculator |
| Additional property | £350,000 | £25,000 | gov.uk calculator |
| High value | £1,000,000 | £41,250 | gov.uk calculator |
Sources
Related calculators
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