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Location
Property Details
Ownership
Buyer Status
Relief on purchases up to £500k
Already own another property (+3%)
About SDLT
Stamp Duty Land Tax (SDLT) applies to residential property purchases in England and Northern Ireland. Tax is calculated on price slices at progressive rates.
First-time buyers pay no SDLT on the first £300,000 of properties up to £500,000. Above £500,000, standard rates apply.
Additional properties (second homes, buy-to-let) incur a 3% surcharge on each band. This may not apply if you're replacing your main residence within 36 months.
This calculator covers England & NI residential property only. Wales (LTT) can be selected in Full mode. Scotland (LBTT) is not currently supported.
England & NI – SDLT
SDLT Band Breakdown
On a purchase price of £350,000, SDLT is estimated at £7,500 (effective rate 2.14%).
Important
Assumptions used in this calculation (click to expand)
What this calculator assumes
- Buyer is a UK individual purchasing a residential freehold or leasehold property.
- Effective date of transaction (completion date) falls in the selected tax year.
- First-time buyer relief is only applied where toggled — joint purchasers must both qualify.
- Additional Property surcharge (+5% SDLT, +4% LTT) applied where toggled — replacement of main residence not auto-detected.
- Non-resident surcharge (+2% SDLT) NOT auto-applied — assumes UK resident unless adjusted.
Not included in this calculation
- Multiple Dwellings Relief (abolished from 1 June 2024 — not available).
- Non-UK resident surcharge automatic detection.
- Linked transactions and partnership SDLT.
- Leasehold premium + Net Present Value of rent (NPV) calculations.
- Charity relief, group relief, and acquisition relief.
Statutory basis
FA 2003 Pt 4 (SDLT, England & NI)Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTT)FA 2024 (transitional SDLT rate provisions)
How this is calculated (click to show the formula)
SDLT / LTT slab computation
Tax = Σ (slice in band × band rate) + surcharge × full consideration (where applicable)
Each slice of the price falls into successive bands at increasing rates. The Additional Property surcharge is applied across the entire consideration, not just the portion above the lowest band.