Stamp Duty Calculator
Estimate residential SDLT in England or Northern Ireland. Select your established buyer status and SDLT residency treatment; Scotland and Wales use different taxes.
Rule year: 2026/27 · GBP · Sources checked
Estimated Stamp Duty Land Tax
Single ordinary residential purchase by individuals in England/Northern Ireland, using established eligibility selections. No companies, trusts, linked transactions, shared ownership, lease-rent NPV, replacement-home refunds or mixed/non-residential use. Transactions below £40,000 are treated as outside the supported charge; Scottish LBTT and Welsh LTT are excluded.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
SDLT uses progressive price slices, not one flat rate on the entire property. Eligible first-time buyers have a separate nil-rate amount but lose that relief above the maximum price. Additional-property and non-resident surcharges can apply across the purchase price under their conditions. Your selected status must account for all buyers and relevant spouses. The reviewed rates are those effective from 1 April 2025 and still applicable at this review; the page does not imply a new set of annual SDLT rates.
Formula and rules
Standard SDLT = sum of price slices × current rates. Eligible first-time relief up to £500,000: 5% on the portion above £300,000. Established additional-property status adds 5%, and applicable non-resident status adds 2%, subject to the supported transaction minimum.
Assumptions and limitations
Single ordinary residential purchase by individuals in England/Northern Ireland, using established eligibility selections. No companies, trusts, linked transactions, shared ownership, lease-rent NPV, replacement-home refunds or mixed/non-residential use. Transactions below £40,000 are treated as outside the supported charge; Scottish LBTT and Welsh LTT are excluded.
Worked example
HMRC’s £295,000 standard residential example charges zero on £125,000, 2% on the next £125,000 and 5% on the final £45,000. Total SDLT is £4,750. The tested example uses those same inputs and current bands.
- Estimated Stamp Duty Land Tax
- £4,750.00
- Base SDLT before surcharges
- £4,750.00
- Additional-property and non-resident surcharges
- £0.00
- First-time buyer relief applied
- No
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- HMRC: Residential SDLT rates ↗
England/Northern Ireland bands from 1 April 2025, first-time relief and non-resident surcharge.
- HMRC: Additional residential properties ↗
Higher rates, £40,000 threshold and replacement-main-residence conditions.
Common questions
Does this calculate Scottish or Welsh purchase tax?
No. Scotland uses LBTT and Wales uses LTT. Selecting either jurisdiction blocks this SDLT estimate.
What happens above the first-time-buyer price limit?
The supported relief is unavailable above £500,000. The calculation switches to standard bands; it does not keep the first-time nil-rate portion.
Does owning another property always mean a surcharge?
Not in every circumstance. Replacement-main-residence, spouse and joint-buyer rules can matter. Establish the correct status using HMRC guidance before choosing it here.