Residential SDLT band by band, with first-time buyer relief, the additional-home surcharge and the non-UK resident surcharge.
On a £350,000 home in England or Northern Ireland, a buyer who is moving home pays £7,500 in Stamp Duty Land Tax (SDLT), and the same price costs a first-time buyer £2,500 and the buyer of an additional home £25,000. SDLT is charged in slices. The standard rates from 1 April 2025 are 0% on the first £125,000, 2% on the part from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above £1.5 million. Only the part of the price inside each slice pays that slice's rate, so crossing a limit by £1 adds a few pence, not thousands of pounds. The total is rounded down to the whole pound. The table under the answer shows every slice that your price reaches.
First-time buyer relief applies when every buyer is a first-time buyer who will live in the home. The rates are 0% on the first £300,000 and 5% on the part from £300,001 to £500,000, so a £400,000 purchase pays £5,000 instead of £10,000. There is a cliff at the top. At £500,000 the tax is £10,000, but at £500,001 the relief is lost and standard rates apply to the whole price, which gives £15,000. The additional-home rates are the standard rates plus 5 percentage points in every band, making 5%, 7%, 10%, 15% and 17%. They apply to a purchase of £40,000 or more when you will own another home worth £40,000 or more and are not replacing your main home, so £300,000 costs £20,000 instead of £5,000. A purchase that is liable to the non-resident surcharge, meaning a buyer was not in the UK for at least 183 days in the 12 months before the purchase, pays a further 2 percentage points in every band, on top of the first-time buyer or additional-home rates. With joint buyers, one non-resident buyer makes the whole purchase non-resident, except that spouses or civil partners buying together are both treated as resident if one of them is. The 2% can be refunded if you later spend 183 days in the UK within HMRC's window, claimed by amending the return within two years. A £700,000 purchase costs £25,000 at standard rates and £39,000 with the 2% surcharge.
The bands, the first-time buyer limits and the 5% extra are those published by GOV.UK on Stamp Duty Land Tax residential property rates and on higher rates for additional properties. The 2% non-resident surcharge and the way it is added to each band, and the rounding down to the pound, come from HMRC's guidance on rates of Stamp Duty Land Tax for non-UK residents and from HMRC's Stamp Duty Land Tax Manual (SDLTM09870 and SDLTM00050). The figures apply to completions on or after 1 April 2025 and are checked as of 25 October 2026.
Scotland charges Land and Buildings Transaction Tax (LBTT) and Wales charges Land Transaction Tax (LTT). They are separate taxes with their own bands and are not modelled here. The page also leaves out completions before 1 April 2025, companies and trusts, leasehold rent, mixed-use and non-residential land, six or more homes bought together, linked purchases, other reliefs, and the refund of the extra 5% if you sell your previous main home within three years. A solicitor or the HMRC calculator will give the figure for your exact case, and a return is due within 14 days of completion. The result is an estimate, not tax advice. Nothing you type is stored or sent.
In England or Northern Ireland, £5,000 if you are moving home (2% on £125,000 is £2,500 and 5% on the last £50,000 is £2,500), £0 as a first-time buyer, and £20,000 for an additional home. Add 2% of each band if you are not UK resident.
0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above. First-time buyers pay 0% to £300,000 and 5% to £500,000. Additional homes add 5 points to each rate, and non-UK residents a further 2 points.
It is lost completely. At £500,000 a first-time buyer pays £10,000, but at £500,001 the standard rates apply to the whole price and the bill is £15,000, so £5,000 more for £1 extra. This page switches to standard rates above £500,000 and says so.
You do not pay it in the end if you replace your main home, but you may have to pay it first. If you complete on the new home before you sell the old one, you own two homes on the day and the higher rates are due at completion. Choose Additional home to see that upfront bill, £20,000 on £300,000 instead of £5,000. You can claim a refund of the extra if you sell the previous main home within three years. If you sell first, or on the same day, choose Moving home.
Yes. The 2% is added to each band on top of whichever rates apply. A £300,000 additional home costs £20,000, and the same home bought by a non-resident costs £26,000. A non-resident first-time buyer at £400,000 pays £13,000 against £5,000.
HMRC treats all joint buyers as non-UK resident if any one of them is, so one buyer who spent fewer than 183 days in the UK in the 12 months before the purchase adds 2% to the whole bill. Spouses or civil partners who buy together and are not separated have an exception: if one of them is UK resident, both are treated as resident. On £300,000 that is £11,000 instead of £5,000. If you meet the test later (at least 183 days in the UK in any continuous 365-day period inside the window from 364 days before to 365 days after completion, and every buyer is an individual who meets it), you can claim the 2% back by amending the return within two years of completion.
No. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax, both with different bands and reliefs. This page is for England and Northern Ireland only, where SDLT is charged.