How residential SDLT works
For residential property in England and Northern Ireland, standard SDLT starts at £125,000. The main bands are 0%, 2%, 5%, 10% and 12% depending on the slice of the purchase price.
First-time buyer relief currently applies only when the property price is £500,000 or less. If the property qualifies, SDLT is 0% up to £300,000 and 5% on the portion from £300,001 to £500,000.
Use the estimate early in a property search to understand the cash needed at completion. Before exchange, confirm the buyer status, ownership history, non-resident position and any reliefs with your solicitor or tax adviser.
| Scenario | Current band or rate | Notes |
|---|---|---|
| Standard residential purchase | 0% / 2% / 5% / 10% / 12% | England and Northern Ireland only |
| First-time buyer relief | 0% to £300,000, then 5% to £500,000 | No relief if the price is over £500,000 |
| Additional property | 5% / 7% / 10% / 15% / 17% | Higher residential rates |
| Non-UK resident surcharge | +2 percentage points | Applied on top when conditions are met |
When this is only a rough guide
Property tax has many exceptions. Treat this result as a planning estimate if you are dealing with trusts, company purchases, leases with rent SDLT, shared ownership, mixed-use property, multiple dwellings, replacement main residence refunds or complicated ownership history.
GOV.UK: Residential property rates
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Does this UK stamp duty calculator cover Scotland or Wales?
No. This UK stamp duty calculator estimates residential SDLT for England and Northern Ireland only. Scotland uses LBTT and Wales uses LTT.
Does first-time buyer relief apply above £500,000?
No. If the price is above £500,000, first-time buyer relief does not apply and standard residential rates are used instead.
Does the 2% non-UK resident surcharge stack with other rates?
Yes. When it applies, the 2% surcharge is added on top of the relevant residential SDLT rates, including additional property higher rates.