Home Mover (Standard Rate)
First Time Buyer
Additional Property / Buy-to-Let (+3%)
Base SDLT:£0.00
Surcharge (Add. Property/Non-Res):£0.00
Total Stamp Duty Payable:£0.00
Effective Tax Rate:0.00%
function calculateSDLT() {
// Inputs
var priceInput = document.getElementById('propertyPrice');
var buyerType = document.getElementById('buyerType').value;
var isNonResident = document.getElementById('nonResident').checked;
var resultsDiv = document.getElementById('results');
var price = parseFloat(priceInput.value);
// Validation
if (isNaN(price) || price 500k = Standard Rates.
// Determine Logic Path
var useFTBRates = (buyerType === 'ftb' && price <= 500000);
if (useFTBRates) {
// FTB Calculation
if (price 500k or Additional)
// Band 1: 0 – 125,000 @ 0%
// Band 2: 125,001 – 250,000 @ 2%
// Band 3: 250,001 – 925,000 @ 5%
// Band 4: 925,001 – 1,500,000 @ 10%
// Band 5: Over 1,500,000 @ 12%
var taxableValue = price;
// Band 5 (Over 1.5m)
if (taxableValue > 1500000) {
baseTax += (taxableValue – 1500000) * 0.12;
taxableValue = 1500000;
}
// Band 4 (925k – 1.5m)
if (taxableValue > 925000) {
baseTax += (taxableValue – 925000) * 0.10;
taxableValue = 925000;
}
// Band 3 (250k – 925k)
if (taxableValue > 250000) {
baseTax += (taxableValue – 250000) * 0.05;
taxableValue = 250000;
}
// Band 2 (125k – 250k)
if (taxableValue > 125000) {
baseTax += (taxableValue – 125000) * 0.02;
taxableValue = 125000;
}
// Band 1 (0 – 125k) is 0%
}
// Calculate Surcharges
// Additional Property Surcharge: 3% on total price
// Non-Resident Surcharge: 2% on total price
// Note: FTB buying their first home generally don't pay 3% surcharge, but if Non-Resident FTB, they pay 2%.
var surchargeRate = 0;
if (buyerType === 'additional') {
surchargeRate += 0.03;
}
if (isNonResident) {
surchargeRate += 0.02;
}
surchargeAmount = price * surchargeRate;
totalTax = baseTax + surchargeAmount;
// Display Results
var formatter = new Intl.NumberFormat('en-GB', {
style: 'currency',
currency: 'GBP',
minimumFractionDigits: 2
});
document.getElementById('baseTaxDisplay').innerHTML = formatter.format(baseTax);
document.getElementById('surchargeDisplay').innerHTML = formatter.format(surchargeAmount);
document.getElementById('totalTaxDisplay').innerHTML = formatter.format(totalTax);
var effectiveRate = (totalTax / price) * 100;
if (isNaN(effectiveRate)) effectiveRate = 0;
document.getElementById('effectiveRateDisplay').innerHTML = effectiveRate.toFixed(2) + "%";
resultsDiv.style.display = "block";
}
Understanding Stamp Duty Rates in 2025
Important Update: The "temporary" Stamp Duty cuts introduced in 2022 are scheduled to end on 31 March 2025. This calculator reflects the rates expected to be in force from 1 April 2025 onwards.
Stamp Duty Land Tax (SDLT) is a progressive tax paid when purchasing property or land in England and Northern Ireland. The amount you pay depends on the property price, your residency status, and whether you own other properties.
The 2025 Threshold Changes
From April 2025, the 0% threshold for standard buyers is expected to revert from £250,000 back to £125,000. Similarly, the First Time Buyer relief threshold is expected to drop from £425,000 back to £300,000.
Property Price Band
Standard Rate (Home Mover)
Additional Property Rate
£0 – £125,000
0%
3%
£125,001 – £250,000
2%
5%
£250,001 – £925,000
5%
8%
£925,001 – £1.5 Million
10%
13%
Over £1.5 Million
12%
15%
Detailed Buyer Scenarios
1. First Time Buyers (FTB)
If you, and anyone else you are buying with, have never owned a property before, you are eligible for tax relief.
No Tax: On the first £300,000 of the property price.
5% Tax: On the portion between £300,001 and £500,000.
Ineligible: If the property costs more than £500,000, you pay standard rates on the full amount.
2. Home Movers (Standard Rate)
If you are replacing your main residence (selling your previous home to buy a new one), you pay the standard rates shown in the table above. Note that the tax is calculated on the portion of the price falling within each band.
3. Additional Properties & Buy-to-Let
If you are purchasing a second home or a buy-to-let investment, you must pay a 3% surcharge on top of standard rates. This applies to the entire purchase price bands, meaning even the first £125,000 is taxed at 3%.
4. Non-UK Residents
A 2% surcharge applies to non-UK residents purchasing residential property in England and Northern Ireland. This can be combined with the Additional Property surcharge, resulting in a potential 5% top-up on standard rates.
Calculation Example (Home Mover)
For a property purchase of £450,000 after March 2025:
First £125,000 @ 0% = £0
Next £125,000 (£125k to £250k) @ 2% = £2,500
Remaining £200,000 (£250k to £450k) @ 5% = £10,000