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Stamp Duty Land Tax (UK)

Compute SDLT (England & NI) with the standard bands, First-Time Buyer relief and additional-dwelling / non-resident surcharges.

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Données vérifiées · mai 2026

How much is stamp duty in England?

From 1 April 2025, residential SDLT is charged in progressive bands: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. You only pay each rate on the portion of the price that falls within that band.

Source : HMRC SDLT (gov.uk/stamp-duty-land-tax); Finance Act 2003 s 55; Autumn Budget 2024. · mise à jour 2026

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Tout savoir sur Stamp Duty Land Tax (UK)

📋Présentation+

Calculates Stamp Duty Land Tax (England & Northern Ireland) from 1 April 2025: progressive residential bands (0–12%), First-Time Buyer relief up to £500,000, +5% additional-dwelling surcharge and +2% non-UK-resident surcharge.

💡 Bonnes pratiques

  • Scotland uses LBTT and Wales uses LTT — not SDLT.
  • Mixed-use property may qualify for non-residential rates.

🔢 Exemple concret

A first-time buyer paying £450,000 for their main home: 0% on the first £300,000 and 5% on the next £150,000 = £7,500 SDLT (effective rate 1.67%).

📖Guide d'utilisation+

Comment utiliser ce calculateur

  1. 1

    Enter the purchase price.

  2. 2

    Select the property type (main home or additional dwelling).

  3. 3

    Flag First-Time Buyer and/or non-UK-resident status.

  4. 4

    Read the SDLT due and effective rate.

📚Glossaire+
First-Time Buyer relief
0% to £300,000 then 5% to £500,000 (no relief above £500,000).
Additional dwelling surcharge
+5% on second homes and buy-to-let from 31 October 2024.
ℹ️Sources & MAJ+
📅

Dernière mise à jour des données

21 mai 2026

📄

Sources et références

HMRC SDLT (gov.uk/stamp-duty-land-tax); Finance Act 2003 s 55; Autumn Budget 2024.

Les données de ce calculateur sont mises à jour régulièrement pour refléter les derniers barèmes officiels. En cas de doute, consultez les sources officielles mentionnées ci-dessus.

FAQ — Stamp Duty Land Tax (UK)

How much is stamp duty in England?+

From 1 April 2025, residential SDLT is charged in progressive bands: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above. You only pay each rate on the portion of the price that falls within that band.

Do first-time buyers pay stamp duty?+

First-Time Buyer relief gives 0% on the first £300,000 and 5% from £300,000 to £500,000. There is no relief where the purchase price exceeds £500,000.

What is the second-home stamp duty surcharge?+

A +5% surcharge applies to additional dwellings (second homes and buy-to-let) on top of the standard rates, for completions from 31 October 2024.

Do non-UK residents pay extra stamp duty?+

Yes. A +2% non-resident surcharge applies on top of the standard and additional-dwelling rates where the buyer is not UK-resident for SDLT purposes.

Does SDLT apply in Scotland and Wales?+

No. Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT). SDLT applies only in England and Northern Ireland.

Calculateurs liés

Stamp Duty Land Tax (UK) 2026 — Calculateur gratuit — ActioFin