Work out the Stamp Duty Land Tax on a residential property you are buying in England or Northern Ireland: as a landlord buying an additional property, through a limited company, or as someone buying their only home. Enter the price and who is buying, and the calculator shows the tax band by band, how much of it the higher rates add, and the non-resident surcharge where it applies.
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England and Northern Ireland only. Stamp Duty Land Tax is charged on property in England and Northern Ireland. Scotland has its own tax, Land and Buildings Transaction Tax, and Wales has Land Transaction Tax. Both have different bands and rates, and neither is covered here. The surcharge for non-UK residents is likewise an England and Northern Ireland rule.
Stamp duty is charged in slices, like income tax. The price is split across the bands below, each slice is taxed at its own band's rate, and the slices are added up. A price that crosses into a higher band pays the higher rate only on the part above the threshold, never on the whole price. These are the rates for Purchases from 1 April 2025.
| Portion of the price | Standard rate | Higher rates |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,000 to £250,000 | 2% | 7% |
| £250,000 to £925,000 | 5% | 10% |
| £925,000 to £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
If you already own a residential property anywhere and are buying another one without replacing your main home — the usual position for a landlord buying a let — you pay the higher rates. So does a company buying a dwelling. In every band the higher rate is 5% above the standard rate, so on a buy-to-let purchase the extra is that much of the whole price. The higher rates apply only once the price reaches £40,000; below that the standard rates are charged even on an additional property.
A company buying a dwelling worth more than £500,000 can instead be charged a flat 17% of the whole price, unless a relief applies (a property-rental business can usually claim one). That flat charge is not calculated here; the result flags when it may apply.
A buyer who is not UK resident pays a further 2% on top of every other rate, on the whole price, from £40,000. On top of all other residential rates of SDLT, on the whole price, for a freehold purchase of £40,000 or more by a buyer who is not UK resident. Leasehold purchases have their own tests (not modelled). It applies to Purchases of residential property in England and Northern Ireland on or after 1 April 2021.
These figures were produced by running this page's own calculator on the rates shown here, so they move when the rates do.
An individual who already owns a home buys an additional property for £250,000, so the higher rates apply:
| Slice of the price | Rate | Tax |
|---|---|---|
| £125,000 | 5% | £6,250 |
| £125,000 | 7% | £8,750 |
| Total stamp duty | £15,000 |
Someone buying the same property as their only home would pay £2,500. The difference, £12,500, is what the higher rates add, and it is 6.00% of the price in stamp duty overall.
The higher rates give £20,000 on the bands. The non-resident surcharge of 2% on the whole price adds £6,000, for a total of £26,000.
Rates checked against their sources on 29 October 2026; due to be re-read by 27 January 2027. They are the same table the UK Property Portal members area uses.
An estimate worked out from the figures you enter. It is not financial or tax advice; check your own case against the guidance linked on this page, or with an adviser, before you act on it.