Stamp Duty Calculator

How stamp duty is calculated

Stamp duty in the UK is a tiered tax applied to the purchase price of property. Each jurisdiction — England and Northern Ireland (SDLT), Scotland (LBTT), and Wales (LTT) — sets its own rates and thresholds. The tax is applied in bands: you pay each band's rate only on the portion of the purchase price that falls within that band, not on the whole price. This means the effective rate is always lower than the headline rate for the top band.

This calculator applies the rates in force from April 2025. First-time buyer relief — available in England and Scotland — raises the nil-rate threshold, reducing or eliminating the tax on properties below certain values. The additional dwelling surcharge (3% in England, 6% in Scotland, 4% in Wales) applies to buy-to-let purchases and second homes.

When is stamp duty paid?

Stamp duty must be paid within 14 days of completion in England and Northern Ireland. In Scotland, LBTT returns must be submitted and paid within 30 days of the effective date of the transaction. In Wales, the LTT return and payment is due within 30 days of the day after the effective date. Your solicitor or conveyancer will usually handle the submission and payment as part of the conveyancing process.

Frequently asked questions

What counts as a first-time buyer for stamp duty purposes?

In England, you are a first-time buyer if you have never previously owned a freehold or leasehold residential property anywhere in the world — either alone or jointly. Both purchasers must meet this condition on a joint purchase to qualify for first-time buyer relief. HMRC's guidance provides the authoritative definition.

Does the 3% surcharge apply if I'm replacing my main residence?

In England, the 3% additional dwelling surcharge does not apply if you are replacing your main residence — provided the previous main residence is sold on the same day as or before the new purchase. If you sell your previous home within three years of the purchase date, you can claim a refund of the surcharge from HMRC.

Are there any other stamp duty exemptions?

Several transactions are exempt, including transfers between spouses or civil partners, property left by will, and some purchases of property below the nil-rate threshold. Zero-carbon homes were historically exempt but this relief has ended. Charities purchasing property for charitable purposes may qualify for relief. Always verify your specific circumstances with a solicitor or tax adviser.

How accurate are these figures?

The calculator applies the rates and thresholds as legislated for the 2025–26 tax year. It does not account for mixed-use properties, linked transactions, or reliefs beyond standard first-time buyer and additional dwelling rules. For complex transactions, obtain advice from a solicitor or tax specialist before relying on the figures.

Related calculators