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.
For Chinese users, this page can also be used as an 英国印花税计算器, SDLT计算器, 英国首次购房印花税计算器 and buy-to-let 印花税估算工具.
| 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.
Does this cover Scotland or Wales?
No. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax. This page only estimates residential SDLT for England and Northern Ireland.
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.