How to Use the UK Stamp Duty Calculator
The UK Stamp Duty Calculator covers Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales. It handles all purchaser types: first-time buyers, home movers, buy-to-let investors, and additional property purchasers.
Enter the property purchase price and select your buyer status. The calculator applies the correct banded rates for each tax authority and purchaser type, including the first-time buyer relief (no SDLT on first £425,000) and the 5% additional dwellings surcharge for second homes and buy-to-let properties.
A critical nuance: the 5% additional dwellings surcharge (increased from 3% in October 2024) applies to any residential property purchase if you will own more than one property at the end of the transaction. Married couples and civil partners' properties are combined for this test — even if the purchase is in only one partner's name.
📊 Worked Example
£350,000 property in England, three scenarios:
- First-time buyer: £0 SDLT (under £425k FTB threshold)
- Home mover: £7,500 SDLT (0%/2%/5% bands)
- Buy-to-let / 2nd home: £25,000 SDLT (standard + 5% surcharge)
- Scotland LBTT (home mover): £8,350
Common Use Cases
- ✅ Calculating SDLT before making an offer on a property
- ✅ Comparing stamp duty costs in England, Scotland, and Wales
- ✅ Understanding first-time buyer relief eligibility and savings
- ✅ Calculating the buy-to-let stamp duty surcharge
- ✅ Working out total buying costs including stamp duty for budgeting
- ✅ Checking whether LBTT or LTT applies for Scottish or Welsh properties
Frequently Asked Questions
How much is UK stamp duty in 2025?
England (SDLT) for home movers: 0% up to £250,000, 5% on £250,001–£925,000, 10% on £925,001–£1.5m, 12% above. First-time buyers: 0% up to £425,000, 5% on £425,001–£625,000. Buy-to-let adds 5% on every band. Scotland and Wales have different rates.
When did the stamp duty surcharge increase?
The additional dwellings surcharge increased from 3% to 5% in October 2024 for England and Northern Ireland. Scotland's ADS (Additional Dwelling Supplement) also increased. This significantly raised the cost for investors and second-home buyers. The change was announced by the new Labour government in the Autumn Budget 2024.
Do first-time buyers pay stamp duty?
First-time buyers in England and Northern Ireland pay no SDLT on properties up to £425,000 and 5% on the portion from £425,001 to £625,000. On properties above £625,000, first-time buyer relief doesn't apply and standard rates apply. The threshold is lower in Scotland (LBTT) and Wales (LTT).
When must stamp duty be paid?
SDLT must be paid to HMRC within 14 days of the property transaction completing. Your solicitor or conveyancer usually handles this. Late payment results in interest charges (currently 7.75% per year) and potential penalties. Budget for stamp duty being paid at completion, not exchange.
Is stamp duty refundable if I sell my old home?
Yes. If you paid the 5% additional dwellings surcharge because you hadn't yet sold your previous main residence, you can claim a refund from HMRC within 12 months of selling the old property (or within 12 months of the SDLT filing deadline, whichever is later). Apply via HMRC's online service or your solicitor.