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Stamp Duty Calculator

UK Stamp Duty Land Tax on property purchases

Stamp Duty Calculator (England & NI)

e.g. 350000

Stamp Duty Land Tax (SDLT) is a UK government tax payable when purchasing property or land in England and Northern Ireland above a certain threshold. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT) — different rates apply there.

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Tip: *First-time buyer relief only applies if the property is £625,000 or less. Above this price, standard rates apply to the whole purchase.

  1. 1SDLT is charged on a tiered (slice) basis — each band is taxed at its own rate, not the whole amount
  2. 22024/25 standard rates: 0% up to £250,000 · 5% on £250,001–£925,000 · 10% on £925,001–£1.5M · 12% above £1.5M
  3. 3First-time buyers: 0% up to £425,000 (on properties up to £625,000) then 5%
  4. 4Additional properties (buy-to-let, second homes): pay a 3% surcharge on each band
  5. 5SDLT must be filed and paid within 14 days of completion
£350,000 home (standard)=£5,000 SDLT0% on first £250K = £0 · 5% on £100K = £5,000
£350,000 first-time buyer=£0 SDLTBelow £425,000 threshold — no SDLT
£350,000 additional property=£22,500 SDLTStandard £5,000 + 3% surcharge £10,500 + base on first £250K £7,500
BandStandardFirst-time buyerAdditional property
Up to £250,0000%0%3%
£250,001 – £425,0005%0%8%
£425,001 – £625,0005%5%8%
£625,001 – £925,0005%5%*8%
£925,001 – £1.5M10%10%13%
Above £1.5M12%12%15%

Fun Fact

SDLT was first introduced in its modern form in 1997, replacing ad valorem stamp duty. The term "stamp duty" dates back to 1694 when documents required a physical revenue stamp.

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