Total tax: £7,500
On a £350,000 property in England & Northern Ireland. Effective rate: 2.14%.
- Purchase price
- £350,000
- Total tax
- £7,500
- Effective rate
- 2.14%
Band-by-band breakdown
SDLT is charged in bands — each portion of the price is taxed at the rate for that band.
| Band | Taxable | Rate | Tax |
|---|---|---|---|
| £0 to £125,000 | £125,000 | 0% | £0 |
| £125,000 to £250,000 | £125,000 | 2% | £2,500 |
| £250,000 to £925,000 | £100,000 | 5% | £5,000 |
| Total SDLT | £7,500 | ||
This calculator is for guidance only and does not constitute tax or legal advice. Rates shown are from 1 April 2025. Always verify with HMRC or a qualified solicitor.
How to use this calculator
Estimate your tax before you buy
Enter your purchase price
Type the agreed price. The calculator uses the exact figure to compute each tax band.
Select your country
England & NI, Wales, and Scotland each have their own tax system with different rates.
Check first-time buyer status
Tick the box if this is your first property purchase to see reduced rates and potential savings.
Review the band breakdown
The table shows exactly how much tax applies at each rate band, including any surcharges.
About stamp duty rates in 2025
From 1 April 2025, the temporary SDLT thresholds ended. The nil-rate threshold reverted from £250,000 to £125,000, and a 2% band was reintroduced between £125,001 and £250,000. First-time buyer relief now applies up to £300,000 (property must cost £500,000 or less).
Additional property surcharges also increased: 5% in England & NI (from 3% before 31 October 2024), 4% in Wales, and 8% in Scotland (Additional Dwelling Supplement). These surcharges apply to the entire purchase price when you already own a residential property.
This calculator covers all three UK tax systems: SDLT (England & NI), LTT (Wales), and LBTT (Scotland). For official guidance, see HMRC or the Scottish Government and Welsh Revenue Authority.
Frequently asked questions
What is Stamp Duty Land Tax (SDLT)?
SDLT is a tax paid when you buy a residential property in England or Northern Ireland. The amount depends on the purchase price, whether you are a first-time buyer, and whether you own other properties. Wales has its own Land Transaction Tax (LTT) and Scotland has LBTT.
What changed in April 2025?
The temporary nil-rate threshold ended on 31 March 2025. The standard threshold reverted from £250,000 to £125,000, and a 2% band was reintroduced for the portion between £125,001 and £250,000. First-time buyer relief now applies up to £300,000 (down from £425,000) for properties costing £500,000 or less.
How much stamp duty will I pay on a £300,000 house?
For a standard buyer in England or Northern Ireland from April 2025: 0% on the first £125,000 = £0, 2% on £125,001–£250,000 = £2,500, and 5% on £250,001–£300,000 = £2,500. Total: £5,000. A first-time buyer would pay £0 (nil-rate up to £300,000).
What is the additional property surcharge?
If you already own a residential property and are buying another one (such as a second home or buy-to-let), you pay an extra surcharge on top of standard rates. In England and Northern Ireland the surcharge is 5% (from 31 October 2024). Wales charges 4% and Scotland charges 8% (Additional Dwelling Supplement).
Does this calculator cover Scotland and Wales?
Yes. Select your country from the dropdown to calculate Land Transaction Tax (LTT) in Wales or Land and Buildings Transaction Tax (LBTT) in Scotland. Each country has different rates and thresholds.
Do first-time buyers pay stamp duty?
In England and Northern Ireland, first-time buyers pay no SDLT on the first £300,000 of a property costing £500,000 or less. In Scotland, the first-time buyer nil-rate band is £175,000. Wales does not currently offer a first-time buyer relief.
When is stamp duty paid?
SDLT must be paid within 14 days of completion. Your solicitor usually handles this as part of the conveyancing process. In Wales and Scotland the deadline is 30 days.