£125,000
SDLT threshold: 0% up to this amount (standard buyer)
£425,000
First-time buyer 0% threshold (2025)
3%
Additional property surcharge on top of standard rates
5%
SDLT rate on portion £250,001–£925,000
How SDLT is calculated
Like income tax, SDLT uses a banded (marginal) structure — different rates apply to different slices of the purchase price, not the whole amount. For a standard residential purchase in 2025: 0% on the first £250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5M, and 12% above £1.5M. The tax on each band is summed for the total SDLT due.
First-time buyer relief
- No SDLT on first £425,000 for first-time buyers (properties up to £625,000)
- 5% on the portion from £425,001 to £625,000
- No relief if the purchase price exceeds £625,000 — standard rates apply to the whole amount
- Both buyers must be first-time buyers for the relief to apply
- Must be for your only or main residence
How to use the stamp duty calculator
- Enter the property purchase price
- Select buyer type: first-time buyer, standard, or additional property
- Choose England/Northern Ireland or Scotland (different tax systems)
- Review the SDLT (or LBTT) due broken down by band
- Check the total upfront cost to budget for conveyancing and other fees
ℹ️ Scotland uses LBTT, not SDLT
Land and Buildings Transaction Tax (LBTT) replaced SDLT in Scotland in 2015. The bands and rates differ from SDLT, and the first-time buyer relief has its own threshold (£175,000). Our calculator handles both tax regimes.
Common mistakes to avoid
- Forgetting that first-time buyer relief doesn't apply above £625,000 — the whole purchase then faces standard rates
- Ignoring the 3% additional dwelling surcharge if you'll own two properties simultaneously at completion
- Not accounting for SDLT when budgeting — it must be paid within 14 days of completion
- Assuming the rates from a few years ago still apply — SDLT thresholds changed significantly in 2022 and again in 2025
- Confusing SDLT (England/NI), LBTT (Scotland), and LTT (Wales) — each is a separate tax with different rules
Related calculators
Use the Mortgage Calculator to model your ongoing monthly costs after paying SDLT upfront. The UK Income Tax Calculator shows your take-home pay — useful for confirming you can service the mortgage post-purchase. And if you're weighing buying vs. renting in the UK, the Rent vs. Buy Calculator includes the transaction cost of SDLT in the long-term comparison.