Stamp Duty Calculator
Calculate stamp duty land tax (SDLT), land and buildings transaction tax (LBTT), or land transaction tax (LTT) based on your property price, country, and buyer type.
Reviewed by Richard Ross · Last updated April 2026
How Stamp Duty Calculator works
England & Northern Ireland — SDLT
From April 2025, standard SDLT thresholds revert to pre-pandemic levels: 0% up to £125,000; 2% on £125,001–£250,000; 5% on £250,001–£925,000; 10% on £925,001–£1.5m; 12% above £1.5m. First-time buyers pay 0% up to £300,000 and 5% on the portion between £300,000 and £500,000.
Additional property surcharge
A 5% surcharge applies to additional residential properties (buy-to-let, second homes) in England and Northern Ireland, added to each SDLT band. The surcharge increased from 3% to 5% in October 2024.
Scotland — LBTT
Scotland uses Land and Buildings Transaction Tax (LBTT). Residential bands: 0% up to £145,000; 2% on £145,001–£250,000; 5% on £250,001–£325,000; 10% on £325,001–£750,000; 12% above £750,000. First-time buyers get relief up to £175,000. The Additional Dwelling Supplement (ADS) is 8%.
Wales — LTT
Wales uses Land Transaction Tax (LTT). Residential bands: 0% up to £225,000; 6% on £225,001–£400,000; 7.5% on £400,001–£750,000; 10% on £750,001–£1.5m; 12% above £1.5m. Higher rates add 4% for additional properties. Wales has no first-time buyer relief.
Common SDLT scenarios
For a £350,000 standard purchase in England (2025): 0% on £125k = £0; 2% on £125k = £2,500; 5% on £100k = £5,000; total SDLT = £7,500 (effective rate 2.14%). The same property as a first-time buyer: 0% on £300k = £0; 5% on £50k = £2,500; total = £2,500 — saving £5,000. As an additional property: standard tax + 5% surcharge on the full price = £7,500 + £17,500 = £25,000.
SDLT reliefs and exemptions
Beyond first-time buyer relief, SDLT does not apply to inherited properties, gifts between spouses/civil partners, or properties transferred as part of a divorce settlement. Multiple dwellings relief (MDR) can reduce SDLT when buying six or more dwellings in a single transaction. Charities purchasing for charitable purposes are also exempt. HMRC must be notified of every transaction above £40,000 even if no tax is due. Note: while inherited properties are exempt from SDLT, Capital Gains Tax may apply when the inherited property is later sold.
Capital gains tax on inherited property →Further reading
First-time buyer SDLT relief applies up to £500,000, but the LISA property cap is frozen at £450,000 — creating a trap for buyers in that range who saved in a Lifetime ISA.
How the LISA property cap and withdrawal penalty interact →Frequently asked questions
When do you not pay stamp duty?
No SDLT is due on properties up to £125,000 (standard) or up to £300,000 for first-time buyers in England. In Scotland, no LBTT up to £145,000 (£175,000 for first-time buyers). In Wales, no LTT up to £225,000.
Do first-time buyers pay stamp duty?
First-time buyers in England pay 0% SDLT up to £300,000 and 5% on the portion from £300,001–£500,000. Above £500,000, standard rates apply (no relief). Scotland has LBTT first-time buyer relief up to £175,000; Wales has no FTB relief.
What is the additional property stamp duty surcharge?
In England and NI, an additional 5% SDLT applies to properties purchased as second homes or buy-to-let investments. This surcharge is applied to every band. In Scotland, the ADS is 8%. In Wales, higher LTT rates add 4%.
When do you pay stamp duty?
SDLT must be paid within 14 days of completion. Your conveyancing solicitor typically handles the payment on your behalf.
Can stamp duty be added to a mortgage?
Most lenders will not allow you to add stamp duty to your mortgage. It must be paid from available funds on completion. Some buyers plan their deposit to account for stamp duty costs.
Can you reclaim stamp duty after completion?
You can reclaim the additional 5% surcharge if you sell your previous main residence within three years of completing on your new home. HMRC must be notified and the refund claimed within 12 months of the sale. Refund requests are made via the HMRC SDLT online portal.
Does stamp duty apply to shared ownership properties?
For shared ownership purchases, buyers can elect to pay SDLT either on the share being purchased (market value staircasing) or on the full market value upfront. Paying on the full value may be more cost-effective if you plan to staircase to 100% ownership. Your solicitor can advise on the best approach.
Does stamp duty apply to commercial property?
Yes, but at different rates and thresholds. Commercial SDLT has three bands: 0% up to £150,000, 2% on £150,001–£250,000, and 5% above £250,000. Mixed-use properties (part residential, part commercial) are taxed at commercial rates, which is often more favourable for properties like a house with a commercial unit. SDLT on commercial leases is calculated differently using net present value of rent.
Can I claim a stamp duty refund?
Yes, in certain circumstances. If you paid the higher rate for additional dwellings (3% surcharge) and sell your previous main residence within 3 years, you can claim a refund of the surcharge. Refund claims must be submitted to HMRC within 12 months of selling the previous property. HMRC has an online form for this. Refunds are also available if a transaction falls through before completion.
How is stamp duty calculated on shared ownership?
Shared ownership buyers can either pay SDLT on the full market value of the property upfront (staircasing approach), or pay on the initial share only and pay further SDLT on future staircase purchases. Paying on the full value upfront is often more tax-efficient if you plan to staircase, as subsequent purchases above 80% trigger SDLT at the additional dwelling rate. First-time buyers relief applies to shared ownership purchases up to £625,000.
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