SDLT for residential property purchases in England & Northern Ireland. Supports first-time buyer relief and the additional-property surcharge.
SDLT is a slab-banded tax: the rate for each band applies only to the portion of the price within that band, not the whole price. Example: a £300,000 home for a home mover pays 0% on the first £125k, 2% on £125k–£250k (£2,500) and 5% on £250k–£300k (£2,500) = £5,000 total.
| Band | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
Available when the price is £500,000 or less and no buyer has owned property before:
| Band | Rate |
|---|---|
| £0 – £300,000 | 0% |
| £300,001 – £500,000 | 5% |
Above £500,000, FTB relief is lost and standard rates apply to the whole price.
If the purchase would mean you own more than one residential property (second homes, buy-to-let, holiday lets), a 5% surcharge applies on top of the standard rate for every band above £40,000.
Non-UK residents pay an additional 2% surcharge on top of standard rates (stackable with the 5% additional-property surcharge where applicable).
This calculator applies SDLT rates in force for 2026 and covers England & Northern Ireland only. Scotland uses Land & Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), both with different bands. This tool is informational — verify with HMRC or a solicitor before completing a purchase.