Free tool

Stamp duty calculator (SDLT)

MRT1 and the synoptic case studies ask you to work out SDLT on a price, and they use the current bands. Most lost marks come from an old band or the wrong buyer type. Enter a price to see the tax slice by slice.

Purchase price

Buyer

First-time buyerNever owned a home anywhere, buying to live in.Moving home or one propertyReplacing your main residence, or buying your only home.Additional propertySecond home or buy-to-let you will own alongside another.

Not UK resident (in the UK fewer than 183 days in the 12 months before buying)

SDLT payable

£2,500

First-time buyer relief applied

Effective rate

0.71%

Of the price

Slice of the price	Rate	Tax
£0 to £300,000	0%	£0
£300,000 to £350,000	5%	£2,500

England and Northern Ireland only. Scotland charges LBTT and Wales charges LTT, with their own bands. Purchases under £40,000, companies, mixed-use and non-residential property follow other rules.

The rates

From 1 April 2025: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m, 12% above.
First-time buyers from 1 April 2025: 0% to £300,000 and 5% from £300,001 to £500,000. Above a £500,000 price the relief is lost and the standard bands apply to the whole price.
Additional homes: 5 percentage points on every band, including the nil band, from 31 October 2024.
Non-UK residents: 2 percentage points more on every band, from 1 April 2021.

SDLT is charged on each slice of the price at that slice's rate, and the buyer pays it.

The trap

Treating the first-time buyer cap like a band. A first-time buyer paying £510,000 does not get relief on the first £500,000: the whole price goes through the standard bands, so the bill jumps from £10,000 at £500,000 to £15,500. SDLT also depends on who buys, not who borrows: a parent who is only a joint borrower does not stop a first-time buyer claiming relief.

Scotland and Wales have their own taxes; the stamp duty study note covers SDLT, LBTT and LTT side by side.

For study and general guidance only, not tax, mortgage or financial advice. Figures checked 11 Oct 2026 against gov.uk: SDLT residential property rates, gov.uk: increase to the higher rates of SDLT (31 Oct 2024) and HMRC SDLT Manual SDLTM09850A (non-resident surcharge). Rules change; confirm with the source before relying on a result.

Studying for CeMAP?

MRT1 sets these sums: stamp duty, LTV and affordability. Practise exam-style questions with worked explanations, free to start.

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Go deeper for the exam: Stamp duty for CeMAP: SDLT, LBTT and LTT.

Frequently asked questions

What are the stamp duty rates in England from April 2025?

0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above, each on its slice of the price (gov.uk).

How much stamp duty does a first-time buyer pay?

Nothing up to £300,000 and 5% on the part from £300,001 to £500,000. A first-time buyer paying more than £500,000 gets no relief and pays the standard rates on the whole price.

What is the stamp duty surcharge on a second home?

5 percentage points on every band, including the nil band, for purchases from 31 October 2024. It was 3% before that date.

Do non-UK residents pay more stamp duty?

Yes. A 2% surcharge applies on top of every other residential rate, including first-time buyer and higher rates, for purchases from 1 April 2021.