Stamp Duty Land Tax is one of the largest upfront costs in buying a property. Use our interactive calculator for an instant estimate — with full band-by-band breakdowns for all buyer types.

England & Wales Stamp Duty Land Tax (SDLT) Rates 2025/26

Property price bandStandard rateFirst-time buyerBuy-to-let / additional
£0 – £250,0000%0% (up to £425k)3%
£250,001 – £425,0005%0%8%
£425,001 – £625,0005%5%8%
£625,001 – £925,0005%5% (FTB relief stops at £625k)8%
£925,001 – £1,500,00010%10%13%
Above £1,500,00012%12%15%

Always verify: SDLT rates can change in any Budget. The above reflects England & Wales rates for the 2025/26 tax year. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT) — different rates apply. Always confirm with your solicitor before exchanging contracts.

Interactive Stamp Duty Calculator

Property price £350,000
£0£2m
Total SDLT payable£7,500

🏭 England & Wales 2025/26 only · Always verify with your solicitor

First-Time Buyer SDLT Relief — Key Rules

  • Applies to properties up to £625,000 (no relief above this threshold)
  • All buyers on the transaction must be first-time buyers
  • Property must be your main residence — not a buy-to-let or investment
  • You must never have owned residential property anywhere in the world

Buy-to-Let and Additional Dwelling Surcharge

If you are buying an additional residential property (including buy-to-let and holiday lets), a 3% surcharge applies on top of standard rates. This applies from the first £1. For a £200,000 buy-to-let property, you pay 3% on the full amount = £6,000 — compared to £0 for a standard home purchase.

When Is SDLT Paid?

SDLT must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer normally handles this on your behalf. Failure to pay on time results in a surcharge.

Frequently Asked Questions

First-time buyers pay 0% on the first £425,000 and 5% on the portion from £425,001 to £625,000. No relief applies above £625,000 — full standard rates apply.
Yes, plus a 3% surcharge on all rates from £1. This applies to all additional residential properties including holiday lets.
The buyer always pays Stamp Duty Land Tax. It is due within 14 days of completion and is normally handled by your solicitor.

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