Stamp Duty Calculator UK 2025

Calculate Stamp Duty Tax

Enter your property details to see your stamp duty liability including any applicable reliefs.

Property Value (£)

I am a first-time buyer

This is an additional property

UK Stamp Duty Land Tax

Stamp Duty Land Tax (SDLT) is a government tax paid when purchasing property or land in England and Northern Ireland above certain value thresholds. The tax is calculated on a tiered system with different rates applying to different portions of the property value.

Current rates: 0% up to £250,000, 5% on £250,001-£925,000, 10% on £925,001-£1.5m, and 12% above £1.5m. Scotland and Wales have separate Land and Buildings Transaction Tax (LBTT) and Land Transaction Tax (LTT) respectively.

Payment deadline: SDLT must be paid within 14 days of completion, typically handled by your solicitor as part of the conveyancing process.

Rates Verified: September 2025
Source: HMRC Official Guidance

First-Time Buyer Relief

Significant savings available for eligible first-time buyers purchasing their main residence:

£0 stamp duty on properties up to £425,000 (saving up to £8,750)
5% rate on the portion from £425,001 to £625,000 (instead of standard rates)
No relief available for properties above £625,000 - standard rates apply
Eligibility: Must be your main residence and you must not have owned property before
Couples: Both partners must be first-time buyers to qualify for relief

Note: Use our affordability calculator to determine your maximum purchase price within relief limits.

Additional Property Surcharge

3% additional rate applies to each stamp duty band when purchasing:

Buy-to-let properties - rental investment properties
Second homes - holiday homes or additional residences
Any additional property when you already own another residential property

Example: £300,000 additional property = £9,000 surcharge (3% of £300,000) plus standard stamp duty rates.

Refunds available: If you sell your main residence within 3 years, you may be eligible for a surcharge refund. Use our remortgage calculator to explore refinancing options for investment properties.

HMRC Compliance Notice

This calculator provides stamp duty estimates for informational purposes only. It does not constitute tax or legal advice. Stamp Duty Land Tax rates, thresholds, and reliefs are set by HMRC and may change. Always verify current rates with HMRC and consult your solicitor or conveyancer for accurate calculations specific to your transaction. MortgagePro.uk is a comparison tool and not a tax advisor or legal service provider.

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How to Use This Stamp Duty Calculator

Our UK Stamp Duty Calculator provides instant, accurate SDLT calculations for property purchases in England and Northern Ireland. Follow these simple steps to calculate your stamp duty liability and understand potential savings from first-time buyer relief or additional property surcharges.

Enter Property Value

Input the purchase price of the property you're buying. This should be the agreed sale price, not the mortgage amount. For example, if you're buying a property for £350,000, enter "350000" in the property value field. The calculator works for any property value from £50,000 to £5,000,000+.

💡 Tip: If you're close to a threshold (e.g., £425,000 for first-time buyers), consider whether negotiating a slightly lower price could save thousands in stamp duty.

Select First-Time Buyer Status

Check the "I am a first-time buyer" box if you've never owned property anywhere in the world (including inherited property) and you're purchasing your main residence. This relief can save up to £8,750 on properties up to £625,000. If buying with a partner, both must be first-time buyers to qualify.

✅ Savings Example: On a £400,000 property, first-time buyers pay £0 stamp duty (saving £7,500) compared to standard buyers who pay £7,500.

Indicate Additional Property Purchase

Check the "This is an additional property" box if you're buying a buy-to-let investment, second home, or holiday property, or if you already own another residential property. This adds a 3% surcharge to each stamp duty band. Note: You cannot be both a first-time buyer and purchasing an additional property.

⚠️ Surcharge Impact: On a £300,000 buy-to-let property, the 3% surcharge adds £9,000 to your stamp duty bill (total £11,500 vs £2,500 standard).

Click Calculate Stamp Duty

Press the "Calculate Stamp Duty" button to instantly see your results. The calculator will display your total stamp duty tax, effective rate (percentage of property value), and any relief applied. You'll also see a detailed breakdown showing exactly how much stamp duty you pay on each portion of the property value.

Review Your Detailed Breakdown

Examine the stamp duty breakdown to understand exactly how your tax is calculated. The breakdown shows each rate band (0%, 5%, 10%, 12%), the portion of your property value in each band, and the tax paid on each portion. This transparency helps you understand the tiered system and see where your money goes.

📊 Example Breakdown: £500,000 property = £0 on first £250k + £33,750 on next £250k (5%) = £33,750 total (6.75% effective rate).

Plan Your Total Purchase Costs

Use the stamp duty figure to calculate your total upfront costs. Add your deposit (typically 5-20% of property value), legal fees (£1,000-£2,500), survey costs (£300-£1,500), and stamp duty to determine the total cash you need at completion. Use our affordability calculator to ensure you can manage both the mortgage and upfront costs.

Important Reminders

Payment deadline: Stamp duty must be paid within 14 days of completion. Your solicitor handles this, but ensure you provide sufficient funds.
Scotland and Wales: This calculator is for England and Northern Ireland only. Scotland uses LBTT and Wales uses LTT with different rates.
Surcharge refunds: If you paid the 3% surcharge when replacing your main residence, you can reclaim it if you sell your old property within 3 years.
Professional advice: Always verify calculations with your solicitor or conveyancer, as individual circumstances may affect your stamp duty liability.

Understanding UK Stamp Duty Land Tax in 2025

Stamp Duty Land Tax (SDLT) is a significant cost when purchasing property in England and Northern Ireland, often representing 3-5% of the total property value for standard purchases. As of September 2025, understanding the current rates, reliefs, and surcharges is essential for accurate budgeting. This comprehensive guide explains everything you need to know about SDLT calculations, first-time buyer relief, and additional property surcharges.

Current Stamp Duty Rates 2025

Stamp duty operates on a tiered system, similar to income tax, where different rates apply to different portions of the property value. The September 2025 standard rates for residential properties in England and Northern Ireland are:

Property Value	SDLT Rate	Tax on Band
£0 - £250,000	0%	£0
£250,001 - £925,000	5%	Up to £33,750
£925,001 - £1,500,000	10%	Up to £57,500
Above £1,500,000	12%	12% on excess

Example calculation: For a £400,000 property, you pay £0 on the first £250,000, then 5% on the remaining £150,000 (£7,500), totaling £7,500 in stamp duty. This tiered approach means you never pay the higher rate on the entire property value, only on the portion that falls within each band.

First-Time Buyer Relief Explained

First-time buyers purchasing their main residence benefit from significant stamp duty relief, potentially saving up to £8,750 on properties up to £625,000. The relief structure as of September 2025 is:

£0 - £425,000: 0% stamp duty (compared to standard 0% up to £250,000, then 5% up to £425,000). This saves £8,750 on a £425,000 property
£425,001 - £625,000: 5% on the portion above £425,000 only. For a £500,000 property, you pay 5% on £75,000 (£3,750) instead of the standard £12,500
Above £625,000: No relief applies - standard rates apply to the entire property value

Eligibility requirements: You must be purchasing your main residence, have never owned property anywhere in the world (including inherited property), and if buying with a partner, both must be first-time buyers. The relief is automatically applied when your solicitor submits the SDLT return. Use our affordability calculator to determine your maximum purchase price within the relief threshold.

Additional Property Surcharge (3%)

When purchasing an additional residential property - including buy-to-let investments, second homes, or holiday properties - you pay an extra 3% on top of the standard rates for each band. This surcharge applies to the entire property value, not just portions above certain thresholds.

Surcharge Example: A £300,000 buy-to-let property incurs £9,000 surcharge (3% of £300,000) plus £2,500 standard stamp duty (5% on £50,000 above £250,000), totaling £11,500. Without the surcharge, you'd pay only £2,500.

Surcharge refund opportunity: If you're replacing your main residence (buying a new home before selling your old one), you can reclaim the 3% surcharge if you sell your previous main residence within 3 years of purchasing the new property. The refund must be claimed within 12 months of selling the old property. This provides flexibility for those in property chains or needing to secure their new home before selling.

Scotland and Wales: Different Systems

Scotland and Wales operate separate property tax systems with different rates and thresholds:

Scotland - Land and Buildings Transaction Tax (LBTT): 0% up to £145,000, 2% on £145,001-£250,000, 5% on £250,001-£325,000, 10% on £325,001-£750,000, and 12% above £750,000. First-time buyer relief available up to £175,000
Wales - Land Transaction Tax (LTT): 0% up to £225,000, 6% on £225,001-£400,000, 7.5% on £400,001-£750,000, 10% on £750,001-£1.5m, and 12% above £1.5m. Different first-time buyer thresholds apply
Additional property surcharge: Both Scotland (6%) and Wales (4%) charge higher surcharges than England/Northern Ireland (3%)

Payment Process and Deadlines

Stamp duty must be paid within 14 days of completion (the date you legally own the property). Your solicitor or conveyancer typically handles this as part of the conveyancing process, including:

Calculation: Your solicitor calculates the exact SDLT based on the purchase price and your circumstances
Payment: SDLT is paid to HMRC electronically, usually from the funds you provide for completion
SDLT return: Your solicitor submits the SDLT return to HMRC, declaring the transaction details
Certificate: HMRC issues an SDLT5 certificate, which is needed to register the property with the Land Registry
Late payment penalties: Missing the 14-day deadline incurs interest charges and potential penalties of £100-£400+

Stamp Duty Planning Strategies

Strategic planning can help minimize your stamp duty liability legally:

First-time buyer threshold: If you're close to £425,000, consider properties just below this threshold to maximize relief. The difference between £424,000 and £426,000 is £8,850 in stamp duty (£0 vs £8,850)
Chattels exclusion: Items like carpets, curtains, and appliances aren't subject to stamp duty if separately valued in the contract. Allocating £5,000 to chattels on a £255,000 purchase reduces stamp duty from £250 to £0
Timing for main residence replacement: If replacing your main home, consider whether you can sell before buying to avoid the 3% surcharge, or plan to reclaim it within 3 years
Multiple dwellings relief: When buying multiple properties in one transaction (e.g., a block of flats), you may qualify for relief that calculates stamp duty based on the average price rather than total price
Mixed-use property: Properties with both residential and commercial elements (e.g., flat above a shop) may qualify for lower commercial rates, though HMRC scrutinizes these claims carefully

Common Stamp Duty Mistakes to Avoid

Avoid these costly errors when calculating and paying stamp duty:

Underestimating total costs: Remember to budget for stamp duty alongside deposit, legal fees, and survey costs. On a £350,000 property, total upfront costs can exceed £40,000
Missing the 14-day deadline: Late payment incurs immediate interest charges at 3% above Bank of England base rate, plus penalties
Incorrect first-time buyer claims: Claiming relief when ineligible (e.g., previously owned inherited property) can result in penalties and interest on unpaid tax
Forgetting about the surcharge refund: If you paid the 3% surcharge when replacing your main residence, remember to claim the refund within 12 months of selling your old property
Overvaluing chattels: HMRC may challenge unrealistic chattels valuations. Keep valuations reasonable and supported by evidence

Frequently Asked Questions

Essential information about Stamp Duty in the UK

What is Stamp Duty Land Tax?

Stamp Duty Land Tax (SDLT) is a tax paid when buying property or land in England and Northern Ireland. The amount depends on the property value and your circumstances.

What are the current stamp duty rates?

Standard rates: 0% up to £250,000, 5% from £250,001-£925,000, 10% from £925,001-£1.5m, and 12% above £1.5m. First-time buyers get relief up to £425,000.

What is first-time buyer relief?

First-time buyers pay no stamp duty on properties up to £425,000 (saving up to £8,750), then 5% on the portion from £425,001 to £625,000. No relief applies above £625,000 - standard rates apply to the entire property value. Both partners must be first-time buyers to qualify, and the property must be your main residence. This relief can save thousands compared to standard rates, making homeownership more accessible for first-time buyers.

How much is the additional property surcharge?

The additional property surcharge is 3% on top of standard stamp duty rates for each band when purchasing buy-to-let properties, second homes, or any additional residential property. For example, a £300,000 additional property incurs £9,000 surcharge (3% of £300,000) plus £2,500 standard stamp duty, totaling £11,500. You can reclaim this surcharge if you're replacing your main residence and sell your previous home within 3 years of purchasing the new property. The refund must be claimed within 12 months of selling.

When do I need to pay stamp duty?

Stamp duty must be paid within 14 days of completion (the date you legally own the property). Your solicitor or conveyancer typically handles this as part of the conveyancing process, paying HMRC electronically from the funds you provide. Missing the 14-day deadline incurs immediate interest charges at 3% above Bank of England base rate, plus penalties ranging from £100 to £400+. Your solicitor will also submit the SDLT return to HMRC and obtain the SDLT5 certificate needed to register the property with the Land Registry.

Does stamp duty apply in Scotland and Wales?

Scotland and Wales have separate property tax systems. Scotland uses Land and Buildings Transaction Tax (LBTT) with rates of 0% up to £145,000, 2% on £145,001-£250,000, 5% on £250,001-£325,000, 10% on £325,001-£750,000, and 12% above £750,000. Wales uses Land Transaction Tax (LTT) with 0% up to £225,000, 6% on £225,001-£400,000, 7.5% on £400,001-£750,000, 10% on £750,001-£1.5m, and 12% above £1.5m. Both have different first-time buyer thresholds and higher additional property surcharges (Scotland 6%, Wales 4% vs England/NI 3%).

Can I reduce my stamp duty bill legally?

Yes, several legal strategies can reduce stamp duty: (1) If you're a first-time buyer, stay below £425,000 to pay £0 stamp duty - the difference between £424,000 and £426,000 is £8,850 in tax, (2) Separately value chattels (carpets, curtains, appliances) in the contract - allocating £5,000 to chattels on a £255,000 purchase reduces stamp duty from £250 to £0, (3) If replacing your main residence, consider selling before buying to avoid the 3% surcharge, or plan to reclaim it within 3 years, (4) Multiple dwellings relief may apply when buying multiple properties in one transaction, (5) Mixed-use properties (residential + commercial) may qualify for lower commercial rates. Always ensure valuations are realistic and supported by evidence.

What happens if I can't afford stamp duty?

Stamp duty must be paid at completion, so it's essential to budget for it alongside your deposit and other costs. On a £350,000 property, total upfront costs (deposit, stamp duty, legal fees, surveys) can exceed £40,000. If you're struggling to afford stamp duty: (1) Use our deposit calculator to plan total costs early, (2) Consider properties below first-time buyer thresholds (£425,000) to eliminate or reduce stamp duty, (3) Some lenders offer "gifted deposit" schemes where family can contribute, (4) Save for longer to build a larger fund covering all costs, (5) Consider shared ownership schemes which may have lower stamp duty due to lower initial purchase price. Never attempt to avoid or delay stamp duty payment as this incurs significant penalties and interest charges.

How is stamp duty calculated on properties over £1 million?

For properties over £1 million, stamp duty is calculated using the tiered system: 0% on the first £250,000, 5% on £250,001-£925,000 (£33,750), 10% on £925,001-£1,500,000, and 12% on amounts above £1,500,000. For example, a £1.2 million property pays: £0 + £33,750 + £27,500 (10% on £275,000) = £61,250 total stamp duty (5.1% effective rate). If it's an additional property, add 3% surcharge on the entire £1.2 million (£36,000), bringing total stamp duty to £97,250 (8.1% effective rate). High-value properties face substantial stamp duty bills, making accurate budgeting essential. Use our affordability calculator to ensure you can manage both the mortgage and upfront costs.

UK Stamp Duty Calculator 2025