Stamp Duty Land Tax (SDLT) Calculator
Result:
Total Stamp Duty Payable: £0.00
function calculateStampDuty() {
var propertyPrice = parseFloat(document.getElementById("propertyPrice").value);
var buyerStatus = document.getElementById("buyerStatus").value;
var propertyType = document.getElementById("propertyType").value;
var location = document.getElementById("location").value; // Currently only England & NI
if (isNaN(propertyPrice) || propertyPrice < 0) {
document.getElementById("result").innerText = "Please enter a valid property price.";
return;
}
var stampDuty = 0;
var surchargeRate = 0;
// Surcharge for Additional Property / Buy-to-var if (buyerStatus === "additionalProperty") {
surchargeRate = 0.03; // 3% surcharge
}
if (propertyType === "residential" && location === "englandNI") {
if (buyerStatus === "firstTimeBuyer" && propertyPrice <= 625000) {
// First-Time Buyer Relief (England & NI)
if (propertyPrice <= 425000) {
stampDuty = 0;
} else { // £425,001 to £625,000
stampDuty = (propertyPrice – 425000) * 0.05;
}
} else {
// Standard Residential Rates (Home Mover / Existing Homeowner / FTB over £625k)
if (propertyPrice <= 250000) {
stampDuty = 0;
} else if (propertyPrice <= 925000) {
stampDuty = (propertyPrice – 250000) * 0.05;
} else if (propertyPrice 0) {
// The 3% surcharge applies to the *entire* purchase price, not just the bands.
// However, it's added *on top* of the standard rates.
// For properties under £40,000, no SDLT is payable, including the surcharge.
if (propertyPrice >= 40000) {
// Recalculate with surcharge bands
var baseDutyForSurcharge = 0;
if (propertyPrice <= 250000) {
baseDutyForSurcharge = propertyPrice * surchargeRate;
} else if (propertyPrice <= 925000) {
baseDutyForSurcharge = (250000 * surchargeRate) + ((propertyPrice – 250000) * (0.05 + surchargeRate));
} else if (propertyPrice <= 1500000) {
baseDutyForSurcharge = (250000 * surchargeRate) + (675000 * (0.05 + surchargeRate)) + ((propertyPrice – 925000) * (0.10 + surchargeRate));
} else { // Over £1,500,000
baseDutyForSurcharge = (250000 * surchargeRate) + (675000 * (0.05 + surchargeRate)) + (575000 * (0.10 + surchargeRate)) + ((propertyPrice – 1500000) * (0.12 + surchargeRate));
}
// This is a simplified way to add the surcharge. The actual calculation is more complex
// as the surcharge applies to the *entire* value, but the bands are still applied.
// A common way to calculate is to apply the standard rates, then add 3% of the *entire* purchase price.
// Let's re-evaluate the surcharge application for clarity.
// The 3% surcharge is applied to the *entire* purchase price, on top of the standard rates.
// So, if standard duty is X, and surcharge is Y, total is X+Y.
// The bands for the 3% surcharge are:
// Up to £250,000: 3%
// £250,001 to £925,000: 8% (5% + 3%)
// £925,001 to £1,500,000: 13% (10% + 3%)
// Over £1,500,000: 15% (12% + 3%)
var dutyWithSurcharge = 0;
if (propertyPrice <= 250000) {
dutyWithSurcharge = propertyPrice * 0.03;
} else if (propertyPrice <= 925000) {
dutyWithSurcharge = (250000 * 0.03) + ((propertyPrice – 250000) * 0.08);
} else if (propertyPrice <= 1500000) {
dutyWithSurcharge = (250000 * 0.03) + (675000 * 0.08) + ((propertyPrice – 925000) * 0.13);
} else { // Over £1,500,000
dutyWithSurcharge = (250000 * 0.03) + (675000 * 0.08) + (575000 * 0.13) + ((propertyPrice – 1500000) * 0.15);
}
stampDuty = dutyWithSurcharge;
} else {
stampDuty = 0; // Properties under £40,000 are exempt from SDLT, including surcharge.
}
}
}
document.getElementById("result").innerText = "£" + stampDuty.toFixed(2).replace(/\B(?=(\d{3})+(?!\d))/g, ",");
}
// Calculate on page load
window.onload = calculateStampDuty;
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font-family: 'Segoe UI', Tahoma, Geneva, Verdana, sans-serif;
background-color: #f9f9f9;
border: 1px solid #ddd;
border-radius: 8px;
padding: 25px;
max-width: 500px;
margin: 30px auto;
box-shadow: 0 4px 12px rgba(0, 0, 0, 0.08);
}
.calculator-container h2 {
text-align: center;
color: #333;
margin-bottom: 25px;
font-size: 24px;
}
.calculator-form .form-group {
margin-bottom: 18px;
}
.calculator-form label {
display: block;
margin-bottom: 8px;
color: #555;
font-weight: bold;
font-size: 15px;
}
.calculator-form input[type="number"],
.calculator-form select {
width: calc(100% – 20px);
padding: 12px 10px;
border: 1px solid #ccc;
border-radius: 5px;
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transition: border-color 0.3s ease;
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.calculator-form input[type="number"]:focus,
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border-color: #007bff;
outline: none;
box-shadow: 0 0 0 2px rgba(0, 123, 255, 0.25);
}
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width: 100%;
padding: 14px;
background-color: #007bff;
color: white;
border: none;
border-radius: 5px;
font-size: 18px;
font-weight: bold;
cursor: pointer;
transition: background-color 0.3s ease, transform 0.2s ease;
margin-top: 15px;
}
.calculator-form button:hover {
background-color: #0056b3;
transform: translateY(-1px);
}
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margin-top: 30px;
padding-top: 20px;
border-top: 1px solid #eee;
text-align: center;
}
.calculator-result h3 {
color: #333;
font-size: 20px;
margin-bottom: 15px;
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color: #28a745;
font-weight: bold;
background-color: #e9f7ef;
padding: 15px;
border-radius: 5px;
display: inline-block;
min-width: 180px;
}
Understanding Stamp Duty Land Tax (SDLT) in England & Northern Ireland
Stamp Duty Land Tax (SDLT) is a tax paid when you buy a property or land in England and Northern Ireland. It's a crucial part of the property buying process and can represent a significant additional cost on top of the purchase price. The amount of SDLT you pay depends on several factors, including the purchase price of the property, whether you are a first-time buyer, and if you are purchasing an additional property.
Who Pays SDLT?
The buyer of the property is responsible for paying SDLT. Your solicitor or conveyancer will usually handle the payment on your behalf as part of the property transaction process. The tax must typically be paid within 14 days of completing the purchase.
How is SDLT Calculated?
SDLT is calculated on a tiered system, similar to income tax. This means you only pay the higher rate on the portion of the property price that falls within that specific band. The rates vary based on your circumstances:
1. Standard Residential Rates (Home Movers / Existing Homeowners)
These rates apply if you are buying your main residence and do not qualify for first-time buyer relief, or if you are replacing your main residence.
- Up to £250,000: 0%
- The next £675,000 (the portion from £250,001 to £925,000): 5%
- The next £575,000 (the portion from £925,001 to £1,500,000): 10%
- The remaining amount (the portion above £1,500,000): 12%
2. First-Time Buyers Relief
If you are a first-time buyer purchasing your main residence, you may be eligible for relief, meaning you pay less or no SDLT. To qualify, you and anyone else you are buying with must never have owned a property anywhere in the world before.
- Up to £425,000: 0%
- The next £200,000 (the portion from £425,001 to £625,000): 5%
If the property price is over £625,000, you cannot claim First-Time Buyer's Relief and will pay the standard residential rates.
3. Additional Property / Buy-to-Let Surcharge
If you are buying an additional residential property (e.g., a second home or a buy-to-let property), you will usually pay an extra 3% SDLT surcharge on top of the standard rates. This applies even if the property is replacing your main residence, unless you sell your previous main residence within 3 years.
- Up to £250,000: 3%
- The next £675,000 (the portion from £250,001 to £925,000): 8% (5% + 3%)
- The next £575,000 (the portion from £925,001 to £1,500,000): 13% (10% + 3%)
- The remaining amount (the portion above £1,500,000): 15% (12% + 3%)
Properties purchased for less than £40,000 are generally exempt from SDLT, including the surcharge.
How to Use the Calculator
Our Stamp Duty Land Tax Calculator simplifies the process of estimating your potential SDLT bill. Simply enter the 'Property Purchase Price' in pounds sterling. Then, select your 'Buyer Status' from the dropdown menu (Home Mover, First-Time Buyer, or Additional Property). The calculator will instantly display the estimated total Stamp Duty Payable based on current England & Northern Ireland rates.
Examples:
Let's look at some realistic scenarios for properties in England & Northern Ireland:
- Scenario 1: First-Time Buyer, Property Price £350,000
As a first-time buyer, the first £425,000 is exempt.
SDLT Payable: £0
- Scenario 2: First-Time Buyer, Property Price £500,000
First £425,000 @ 0% = £0
Remaining £75,000 (£500,000 – £425,000) @ 5% = £3,750
SDLT Payable: £3,750
- Scenario 3: Home Mover, Property Price £400,000
First £250,000 @ 0% = £0
Remaining £150,000 (£400,000 – £250,000) @ 5% = £7,500
SDLT Payable: £7,500
- Scenario 4: Home Mover, Property Price £1,200,000
First £250,000 @ 0% = £0
Next £675,000 (£250,001 to £925,000) @ 5% = £33,750
Remaining £275,000 (£925,001 to £1,200,000) @ 10% = £27,500
SDLT Payable: £61,250
- Scenario 5: Buying an Additional Property, Property Price £300,000
First £250,000 @ 3% = £7,500
Remaining £50,000 (£250,001 to £300,000) @ 8% (5% + 3%) = £4,000
SDLT Payable: £11,500
Please note that this calculator provides an estimate based on current rates for England and Northern Ireland. SDLT rules can be complex and may change. Always consult with a qualified legal or financial professional for advice specific to your situation.