Calculate UK Stamp Duty Land Tax (SDLT) on your property purchase. Includes first-time buyer relief and the additional property surcharge (post-April 2025 rates).
Multiple Dwellings Relief (MDR) was abolished on 1 June 2024 and is not included in 2026 SDLT calculations.
Metric
Scenario A
Scenario B
Delta (B - A)
Total Stamp Duty
£0
£0
£0
Effective Tax Rate
0.00%
0.00%
0.00%
Surcharge Stack
0%
5%
+5.00%
Property Price
£0
£0
£0
Total Cost (Price + SDLT)
£0
£0
£0
Both scenarios have identical SDLT.
Scenario B: If you paid the 5% surcharge but sell your previous main residence within 3 years, you may claim a refund from HMRC.
Band / Taxable
A-Rate
B-Rate
A-Tax
B-Tax
£0 – £125,000 (£0)
0%
5%
£0
£0
£125,000 – £250,000 (£0)
2%
7%
£0
£0
£250,000 – £925,000 (£0)
5%
10%
£0
£0
£925,000 – £1,500,000 (£0)
10%
15%
£0
£0
Over £1,500,000 (£0)
12%
17%
£0
£0
Total
—
—
£0
£0
Core Calculation
SDLT is calculated progressively: each slice of the purchase price is taxed at that band's rate, not one flat rate on the full price.
Standard residential bands used here (post-April 2025): 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1,500,000, and 12% above £1,500,000.
First-Time Buyer Relief
First-time buyer relief applies only when the purchase price is £500,000 or below.
First-time buyer bands used here: 0% up to £300,000, then 5% from £300,001 to £500,000.
Surcharges
Additional property surcharge is +5% on top of each applicable SDLT band (unless replacement-main-residence conditions remove that surcharge).
Non-UK resident surcharge is +2% on top of applicable SDLT bands.
Surcharges stack in this calculator: additional-property (+5%) and non-UK resident (+2%) combine when both apply.
Replacing your main residence can remove the additional-property surcharge logic in this model.
If the previous main residence is sold within 3 years of an additional property purchase, the surplus SDLT paid can be reclaimed from HMRC.
Transfers, Exemptions, and Scope
Transfers between spouses/civil partners are treated as exempt where chargeable consideration is not above £40,000.
If spouse/civil-partner transfer includes mortgage consideration above £40,000, exemption does not apply and SDLT is calculated.
Divorce/separation transfer is included as a relief/exemption context flag for scenario modelling.
Multiple Dwellings Relief (MDR) is not included here because it was abolished from 1 June 2024.
Filing and Payment
SDLT filing/payment is typically due within 14 days of completion (normally handled by your conveyancer/solicitor).
Content on this site is for educational and planning purposes only and does not constitute regulated financial advice. Always assess your own circumstances and seek guidance from a qualified adviser where appropriate. See the full disclaimer.
