Stamp Duty Calculator
Estimate how much Stamp Duty Land Tax (SDLT) you may pay when purchasing residential property in England or Northern Ireland.
Calculate Stamp Duty
Important Disclaimer
Stamp Duty calculations shown on this page are illustrative estimates only. Actual tax liability may vary depending on exemptions, reliefs, or legislative changes.
How Stamp Duty Works
Stamp Duty Land Tax is calculated using a progressive band system. Each portion of the property price is taxed at a different rate.
- The first portion may be tax-free
- Higher bands apply to higher portions of the purchase price
- Only the amount within each band is taxed at that rate
Additional Stamp Duty Charges
Some buyers may pay additional surcharges:
- Second homes or buy-to-let properties
- Non-UK residents purchasing property
- Certain corporate purchases
Stamp Duty Timeline
Major changes to UK Stamp Duty rates since 1984.
Stamp Duty Historic Rates
The tables below summarise historic Stamp Duty and SDLT rates in England and Northern Ireland since 1984. Rates shown are for standard residential purchases.
1 Apr 2025 – Present
Threshold reverted to £125,000; FTB relief returns to £300k / £500k.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 2.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
31 Oct 2024 – 31 Mar 2025
Higher rates for additional dwellings increased from 3% to 5%.
| Property Price | Rate |
|---|---|
| £0 – £250,000 | 0.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
23 Sep 2022 – 30 Oct 2024
Threshold increased to £250,000; FTB relief widened.
| Property Price | Rate |
|---|---|
| £0 – £250,000 | 0.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
1 Oct 2021 – 22 Sep 2022
Temporary SDLT reductions end; standard thresholds restored.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 2.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
1 Jul 2021 – 30 Sep 2021
Temporary nil-rate band reduced to £250,000.
| Property Price | Rate |
|---|---|
| £0 – £250,000 | 0.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
1 Apr 2021 – 30 Jun 2021
Temporary SDLT holiday continues; additional dwellings surcharge still applies.
| Property Price | Rate |
|---|---|
| £0 – £500,000 | 0.00% |
| £500,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
8 Jul 2020 – 31 Mar 2021
Temporary SDLT holiday: nil-rate band increased to £500,000.
| Property Price | Rate |
|---|---|
| £0 – £500,000 | 0.00% |
| £500,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
22 Nov 2017 – 7 Jul 2020
Modern first-time buyer relief introduced.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 2.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
1 Apr 2016 – 21 Nov 2017
Higher rates for additional dwellings introduced (+3%).
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 2.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
4 Dec 2014 – 31 Mar 2016
Marginal SDLT system introduced.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 2.00% |
| £250,000 – £925,000 | 5.00% |
| £925,000 – £1,500,000 | 10.00% |
| £1,500,000 – No upper limit | 12.00% |
25 Mar 2012 – 3 Dec 2014
FTB temporary relief ended; slab system continues.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – £1,000,000 | 4.00% |
| £1,000,000 – £2,000,000 | 5.00% |
| £2,000,000 – No upper limit | 7.00% |
22 Mar 2012 – 24 Mar 2012
7% rate introduced above £2 million; FTB relief still active during short overlap.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – £1,000,000 | 4.00% |
| £1,000,000 – £2,000,000 | 5.00% |
| £2,000,000 – No upper limit | 7.00% |
6 Apr 2011 – 21 Mar 2012
5% rate introduced above £1 million.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – £1,000,000 | 4.00% |
| £1,000,000 – No upper limit | 5.00% |
25 Mar 2010 – 5 Apr 2011
Temporary first-time buyer relief available up to £250,000.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
1 Jan 2010 – 24 Mar 2010
Standard slab rates restored after the 2008–2009 holiday.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
3 Sep 2008 – 31 Dec 2009
Temporary nil-rate threshold increased to £175,000.
| Property Price | Rate |
|---|---|
| £0 – £175,000 | 0.00% |
| £175,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
23 Mar 2006 – 2 Sep 2008
Nil-rate threshold raised to £125,000.
| Property Price | Rate |
|---|---|
| £0 – £125,000 | 0.00% |
| £125,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
17 Mar 2005 – 22 Mar 2006
Nil-rate threshold raised to £120,000.
| Property Price | Rate |
|---|---|
| £0 – £120,000 | 0.00% |
| £120,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
1 Dec 2003 – 16 Mar 2005
SDLT replaces Stamp Duty; same residential slab bands.
| Property Price | Rate |
|---|---|
| £0 – £60,000 | 0.00% |
| £60,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
28 Mar 2000 – 30 Nov 2003
Top slab rate increased to 4%.
| Property Price | Rate |
|---|---|
| £0 – £60,000 | 0.00% |
| £60,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 3.00% |
| £500,000 – No upper limit | 4.00% |
16 Mar 1999 – 27 Mar 2000
Top slab rate increased to 3.5%.
| Property Price | Rate |
|---|---|
| £0 – £60,000 | 0.00% |
| £60,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 2.50% |
| £500,000 – No upper limit | 3.50% |
24 Mar 1998 – 15 Mar 1999
Top slab rate increased to 3%.
| Property Price | Rate |
|---|---|
| £0 – £60,000 | 0.00% |
| £60,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 2.00% |
| £500,000 – No upper limit | 3.00% |
8 Jul 1997 – 23 Mar 1998
New higher slab bands introduced.
| Property Price | Rate |
|---|---|
| £0 – £60,000 | 0.00% |
| £60,000 – £250,000 | 1.00% |
| £250,000 – £500,000 | 1.50% |
| £500,000 – No upper limit | 2.00% |
16 Mar 1993 – 7 Jul 1997
Threshold increased to £60,000.
| Property Price | Rate |
|---|---|
| £0 – £60,000 | 0.00% |
| £60,000 – No upper limit | 1.00% |
20 Aug 1992 – 15 Mar 1993
Threshold restored to £30,000.
| Property Price | Rate |
|---|---|
| £0 – £30,000 | 0.00% |
| £30,000 – No upper limit | 1.00% |
20 Dec 1991 – 19 Aug 1992
Temporary threshold increase to £250,000.
| Property Price | Rate |
|---|---|
| £0 – £250,000 | 0.00% |
| £250,000 – No upper limit | 1.00% |
13 Mar 1984 – 19 Dec 1991
0% up to £30,000, then 1% slab.
| Property Price | Rate |
|---|---|
| £0 – £30,000 | 0.00% |
| £30,000 – No upper limit | 1.00% |