How it works

SDLT is a “slice” tax: each rate applies only to the part of the price that falls within its band — not to the whole price. We add the slices together for your total.

1. Standard rates (main residence)

0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5m and 12% above £1.5m (from 1 April 2025).

2. First-time buyer relief

No SDLT up to £300,000 and 5% on £300,001–£500,000. Above £500,000 the relief is withdrawn and standard rates apply to the whole price.

3. Additional property (+5%)

Second homes and buy-to-let add 5% to every band (from 31 October 2024), where the price is £40,000 or more.

4. Non-resident surcharge (+2%)

Buyers who are not UK resident (present fewer than 183 days in the 12 months to completion) add a further 2% on top.

This is a free, independent educational tool for England and Northern Ireland (SDLT). It does not cover Scotland (LBTT) or Wales (LTT), and it is not tax or legal advice. Rates shown are for 2026 and can change at fiscal events — check the current rules with GOV.UK or your solicitor.

Sources: GOV.UK — SDLT residential rates · GOV.UK — Non-resident surcharge · HMRC — SDLT calculator