What is my stamp duty? UK rates and calculator guide

Stamp Duty Land Tax (SDLT) is charged on a slice basis, meaning different portions of your purchase price are taxed at different rates rather than the whole amount at one rate. Most buyers purchasing at typical UK prices end up paying between £0 and several thousand pounds, depending on price, buyer status, and whether they own other property.

To get your exact figure right now, use one of these official tools:

Your conveyancer will confirm the final figure before completion, but running a quick estimate now helps you plan your funds accurately.

Key takeaways

SDLT is calculated on a slice basis using post-1 April 2025 bands, and the 14-day filing deadline from completion is a hard legal obligation that rests with the buyer regardless of who files.

Table of Contents

What are the current SDLT rates and how does the slice system work?

From 1 April 2025, the nil-rate band reverted to £125,000, as confirmed by the Parliamentary research briefing on SDLT reforms. The standard residential bands now look like this:

The slice system is the key concept to grasp. You do not pay the applicable rate on the whole price — you pay each rate only on the portion of the price that falls within that band.

The GOV.UK residential rates page sets out every band in full and is the definitive reference for current figures.

Both surcharges are covered in more detail in the reliefs and surcharges section below.

How do you work out stamp duty on a house?

The calculation follows three steps: split the purchase price across the bands, apply the relevant rate to each slice, then add the results together.

Worked examples

Example 1: £300,000 standard purchase

• 0% on £125,000 = £0
• 2% on £125,000 (£125,001 to £250,000) = £2,500
• 5% on £50,000 (£250,001 to £300,000) = £2,500
• Total SDLT: £5,000

Example 2: £350,000 standard purchase

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

Example 3: £500,000 first-time buyer purchase

A first-time buyer at exactly £500,000 sits at the hard cap for first-time buyer relief.

• 0% on £300,000 = £0
• 5% on £200,000 = £10,000
• Total SDLT: £10,000

Example 4: £350,000 additional dwelling (second home)

Using an online calculator

1. Open the HMRC SDLT calculator, the MoneyHelper calculator, or the Rightmove calculator. 2. Enter the full purchase price, including any fixtures agreed in the sale. 3. Select your buyer status: standard buyer, first-time buyer, or additional dwelling. 4. Confirm your UK residency status (non-residents add 2%). 5. Review the breakdown — most calculators show the slice-by-slice calculation, not just the total.

Pro Tip: Run the calculation at two or three price points around your offer figure. A small price increase can push you into a higher band and add hundreds or thousands to your bill, particularly around the £250,000 and £925,000 thresholds.

What reliefs and surcharges commonly change your SDLT bill?

First-time buyer relief

Relief is lost entirely if the purchase price exceeds £500,000, resulting in a sharp increase in SDLT liability above that point. The Parliamentary research briefing flags this threshold effect as one of the most consequential post-April 2025 changes for buyers to check before making an offer.

Additional dwelling surcharge

Buying a second home, a buy-to-let property, or any additional residential dwelling attracts a 5% surcharge on every slice of the purchase price. The surcharge stacks on top of the standard rates, as shown in the table above. On a £350,000 purchase, the surcharge adds £17,500 to the standard bill of £7,500, producing a total of £25,000.

Non-resident surcharge

The rules on residency are specific — check the GOV.UK non-resident surcharge guidance for the precise test.

Other reliefs worth knowing

The GOV.UK reliefs and exemptions page covers several further reliefs:

• Multiple dwellings relief — available when buying more than one dwelling in a single transaction; reduces the effective rate by averaging the price across the dwellings.
• Charity relief — charities purchasing property for qualifying purposes may be exempt.
• Shared ownership — buyers can elect to pay SDLT on the full market value upfront or on the initial share only, with further SDLT due on later staircasing purchases.
• Transactions below £40,000 — residential purchases under this threshold fall outside SDLT entirely under the GOV.UK overview.

When and how do you file and pay SDLT?

The deadline is 14 days from the effective date of the transaction, which is usually the date of completion. Both the SDLT return and the payment must reach HMRC within that window. The GOV.UK filing guidance confirms that returns are filed online via Stamp Taxes Online in the vast majority of cases; a paper SDLT1 form is reserved for exceptional circumstances where online filing is not possible.

Your conveyancer will almost always handle this on your behalf as part of the conveyancing process. However, as GOV.UK makes clear, the legal responsibility for filing and payment rests with you as the buyer, not with your solicitor. If your conveyancer makes an error or misses the deadline, HMRC will look to you.

Penalties for late filing or payment

Penalties escalate the longer the delay runs:

• An automatic fixed penalty applies from day one after the deadline.
• Higher fixed penalties apply at three months and six months.
• For deliberate failures, HMRC may charge up to 100% of the tax due.
• Interest accrues from the due date on any unpaid tax.

The GOV.UK payment guidance notes that payments made by Faster Payments or CHAPS should allow at least three working days to clear. Your conveyancer will need funds in their account before completion day to meet this requirement.

Practical completion checklist

• Confirm the exact SDLT figure in writing with your conveyancer before exchange.
• Transfer funds to your conveyancer in advance of completion, not on the day itself.
• Ask your conveyancer to confirm online submission and provide the Unique Transaction Reference Number (UTRN).
• Obtain the SDLT5 certificate — HM Land Registry requires this to register the title change in your name.

Pro Tip: Ask your conveyancer to confirm the SDLT figure in writing at the same time they send the completion statement. If the figure changes between exchange and completion (for example, because the price is renegotiated), request an updated written confirmation immediately.

How do Scotland and Wales differ from England on property transaction tax?

SDLT applies only to purchases in England and Northern Ireland. Scotland and Wales each operate their own devolved property transaction taxes, and the rates, bands, and reliefs differ meaningfully.

• Scotland uses Land and Buildings Transaction Tax (LBTT), administered by Revenue Scotland. The bands and first-time buyer add-on differ from SDLT, and buyers should use the Revenue Scotland calculator at Revenue for accurate figures.
• Wales uses Land Transaction Tax (LTT), administered by the Welsh Revenue Authority. Rates and thresholds differ from both SDLT and LBTT; use the Welsh Revenue Authority calculator at Gov for Welsh purchases.
• Northern Ireland uses SDLT, the same as England, with the same rates and thresholds.

If you are buying in Scotland or Wales, do not use the HMRC SDLT calculator — it will give you the wrong figure. Use the devolved tax calculator for the nation where the property sits.

What happens with leasehold and new-build purchases?

Leasehold purchases involve two potential SDLT charges, not one. The first is on the lease premium (the purchase price), calculated using the standard residential bands in exactly the same way as a freehold purchase. The second applies to the net present value (NPV) of the total rent payable over the lease term. Where the NPV of rent exceeds £125,000, a 1% charge applies to the excess, as set out in the GOV.UK residential rates guidance.

For most buyers of long residential leases with a peppercorn ground rent, the NPV charge is unlikely to apply. But on commercial leases or leases with substantial rent, it can add meaningfully to the bill.

Key points for leasehold and new-build buyers:

• Enter the premium (purchase price) into the calculator as normal for the first charge.
• Ask your conveyancer to calculate the NPV charge separately if the lease carries a significant rent.
• For new-build shared ownership, you can elect to pay SDLT on the full market value upfront or on the initial share only; the right choice depends on your staircasing plans.
• New-build purchases follow the same SDLT rules as resale properties — the fact that the property is newly built does not change the rates or thresholds.

Why the 14-day deadline matters and how a conveyancer protects you

Most buyers never file their own SDLT return. Your solicitor or licensed conveyancer handles it as a standard part of the transaction, adding the tax as a disbursement on the completion statement. But understanding the mechanics protects you if anything goes wrong.

The GOV.UK overview is explicit: the buyer is legally responsible for the return and the payment, regardless of who files. If your conveyancer submits late, HMRC pursues you. That is not a theoretical risk — it is the legal position.

A regulated conveyancer reduces this risk considerably. SRA-regulated solicitors and CLC-regulated licensed conveyancers operate under professional conduct rules that require timely filing. Unregulated services carry no such obligation. Understanding what premium conveyancing covers can help you assess whether the firm you choose has the processes to handle SDLT reliably.

Before completion, confirm the following with your conveyancer in writing:

• The exact SDLT amount, broken down by slice.
• Confirmation that funds have been received and the return will be filed online via Stamp Taxes Online.
• The UTRN once the return is submitted.
• The SDLT5 certificate, which HM Land Registry requires before registering the title.

Pro Tip: Use an SRA- or CLC-regulated conveyancer and ask for written SDLT confirmation before exchange, not just before completion. If the price changes after exchange, request a revised figure immediately. Knowing your solicitor costs for buying a house upfront — including SDLT as a disbursement — prevents last-minute funding surprises.

The SDLT detail most buyers overlook

The slice system is well explained on GOV.UK, and the calculators are genuinely good. What buyers consistently underestimate is the cliff-edge effect at key thresholds. The first-time buyer relief cut-off at £500,000 is the starkest example: a £1 increase in the agreed price can add thousands to the bill.

The practical implication is that your offer price and your SDLT bill are directly connected, and negotiating a price just below a threshold is a legitimate and common tactic. A buyer offering £500,000 on a property listed at £510,000 saves £10,000 in SDLT compared to a buyer who pays the asking price. That saving is real money, and it is entirely within the rules.

The other underestimated point is the additional dwelling surcharge. Many buyers assume it applies only to obvious buy-to-let investors. It applies to anyone who owns any residential property anywhere in the world at the time of completion, including a property abroad. Check your position carefully before exchange.

Fixed-fee conveyancing that covers your SDLT filing

Calculating your SDLT estimate is straightforward with the tools above. Having a regulated conveyancer file it correctly and on time is a different matter. Conveyancing-solicitor connects you with SRA- and CLC-regulated firms that handle SDLT filing as a standard part of the conveyancing service, with the tax itemised clearly on your completion statement so there are no surprises.

Fixed-fee quotes are available instantly, with firms vetted for quality and compliance. Your conveyancer will confirm your SDLT figure in writing, file the return via Stamp Taxes Online, and provide the SDLT5 certificate for Land Registry registration. Understanding the full costs of buying a home — including SDLT as a disbursement — is easier when the fee is fixed from the start.

Get an instant conveyancing quote and be matched with a regulated firm that will handle your SDLT return accurately and on time.

Sources

Use these official resources to verify rates and calculate your exact figure:

This article provides general information about SDLT and is not a substitute for professional legal or tax advice. Rates and thresholds can change; always verify current figures with GOV.UK or a qualified conveyancer before exchange or completion.

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