Stamp Duty Calculator Methodology

What this calculator does

Calculates Stamp Duty Land Tax (SDLT) on residential property purchases in England. Covers three scenarios: standard purchase, first-time buyer (with FTB relief), and additional/second property (with the higher rates surcharge). Applies to completions from 1 April 2025. For Scotland use LBTT; for Wales use LTT — both have their own calculators on this site.

The formula

SDLT is calculated on slices of the purchase price, not the whole price.

Standard residential rates (from 1 April 2025):
  0%   on the first £125,000
  2%   on £125,001 to £250,000
  5%   on £250,001 to £925,000
  10%  on £925,001 to £1,500,000
  12%  on amounts above £1,500,000

First-time buyer relief (from 1 April 2025,
where purchase price ≤ £500,000):
  0%   on the first £300,000
  5%   on £300,001 to £500,000
  If purchase price > £500,000: standard rates apply, no relief.

Additional/second property surcharge (from 31 October 2024):
  Add 5% to each rate band above.
  Example additional property rates:
  5%   on the first £125,000  (0% + 5%)
  7%   on £125,001 to £250,000  (2% + 5%)
  10%  on £250,001 to £925,000  (5% + 5%)
  15%  on £925,001 to £1,500,000  (10% + 5%)
  17%  on amounts above £1,500,000  (12% + 5%)

Assumptions

Residential property only — commercial rates are different and not modelled.
England only — Scotland (LBTT) and Wales (LTT) have separate calculators.
UK resident buyer — non-UK resident purchasers pay a 2% surcharge, which is not modelled.
The calculator reflects rates effective from 1 April 2025, when the temporary nil-rate threshold (£250,000) introduced in September 2022 reverted to £125,000.
For first-time buyer relief: the buyer must not have previously owned a residential property anywhere in the world.
For additional property: the buyer already owns at least one residential property at the time of completion.
The calculator does not model mixed-use properties or multiple dwellings relief.

Data sources

Figure	Value used	Source	Last checked
Standard nil rate threshold	£125,000	HMRC — SDLT residential rates	April 2026
Standard 2% threshold	£250,000	HMRC — SDLT residential rates	April 2026
Standard 5% threshold	£925,000	HMRC — SDLT residential rates	April 2026
Standard 10% threshold	£1,500,000	HMRC — SDLT residential rates	April 2026
FTB nil rate threshold	£300,000	HMRC — SDLT first-time buyers	April 2026
FTB relief cap	£500,000	HMRC — SDLT first-time buyers	April 2026
Additional dwelling surcharge	5%	HMRC — Higher rates for additional dwellings	April 2026

Limitations

England only. Scotland and Wales have entirely separate land transaction taxes (LBTT and LTT).
Does not model the 2% non-UK resident surcharge.
Does not model multiple dwellings relief (MDR).
Does not model mixed-use property rates.
Does not model leasehold properties (different rules apply).
The calculator does not constitute tax advice. If your situation is unusual, consult a solicitor or tax adviser.

Worked example — £350,000 property, three scenarios

Standard purchase (not FTB, not additional property):

0% on £125,000 = £0
2% on £125,000 (£125,001–£250,000) = £2,500
5% on £100,000 (£250,001–£350,000) = £5,000
Total SDLT: £7,500

First-time buyer (same property, £350,000):

0% on £300,000 = £0
5% on £50,000 (£300,001–£350,000) = £2,500
Total SDLT: £2,500 (saving of £5,000 vs standard)

Additional/second property:

5% on £125,000 = £6,250
7% on £125,000 (£125,001–£250,000) = £8,750
10% on £100,000 (£250,001–£350,000) = £10,000
Total SDLT: £25,000

You can verify against HMRC's own SDLT calculator at https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax/.

Changelog

Date	Change
May 2026	Initial publication. Reflects rates from 1 April 2025 and additional dwelling surcharge rate of 5% from 31 October 2024.

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Stamp Duty Calculator — Methodology