Calculate your Stamp Duty Land Tax (SDLT) with current 2025 rates
Calculate Your Stamp Duty
England
Northern Ireland
Scotland (LBTT)
Wales (LTT)
Your Stamp Duty Breakdown
Total Stamp Duty:£0
Understanding UK Stamp Duty Land Tax 2025
Stamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land over a certain price threshold in England and Northern Ireland. The amount you pay depends on the purchase price, whether you're a first-time buyer, and if the property is an additional residence.
2025 Stamp Duty Rates – Standard Residential
For standard residential properties in England and Northern Ireland, the following rates apply in 2025:
Property Price
Stamp Duty Rate
Up to £250,000
0%
£250,001 to £925,000
5%
£925,001 to £1,500,000
10%
Above £1,500,000
12%
First-Time Buyer Relief 2025
First-time buyers benefit from reduced stamp duty rates, making property ownership more accessible:
Property Price
Stamp Duty Rate
Up to £425,000
0%
£425,001 to £625,000
5%
Above £625,000
Standard rates apply
Important: First-time buyer relief only applies to properties costing £625,000 or less. Properties above this threshold are subject to standard rates for the entire purchase price.
Additional Property Surcharge
If you're purchasing an additional residential property (such as a buy-to-let or second home), you'll pay an extra 3% on top of the standard rates for each band. This means:
Up to £250,000: 3% (instead of 0%)
£250,001 to £925,000: 8% (instead of 5%)
£925,001 to £1,500,000: 13% (instead of 10%)
Above £1,500,000: 15% (instead of 12%)
How Stamp Duty is Calculated
Stamp duty is calculated on a tiered basis, similar to income tax. You only pay the relevant rate on the portion of the property price that falls within each band, not on the entire amount.
Example: For a £500,000 property (standard buyer):
First £250,000: £0 (0%)
Next £250,000 (£250,001-£500,000): £12,500 (5%)
Total Stamp Duty: £12,500
Scotland and Wales – Different Systems
Scotland uses the Land and Buildings Transaction Tax (LBTT) system with different rates and thresholds. The residential LBTT rates for 2025 start at 0% up to £145,000, then 2% up to £250,000, 5% up to £325,000, 10% up to £750,000, and 12% above that.
Wales operates the Land Transaction Tax (LTT) system. The main residence rates begin at 0% up to £225,000, then 6% up to £400,000, 7.5% up to £750,000, 10% up to £1,500,000, and 12% above £1,500,000.
Exemptions and Special Cases
Several situations may exempt you from paying stamp duty or qualify for reduced rates:
Property transfers on divorce: No stamp duty payable
Inherited property: Generally exempt from stamp duty
Properties under £250,000: No stamp duty for standard buyers (£425,000 for first-time buyers)
Shared ownership: Special calculations apply based on purchase type
Caravans and mobile homes: Different rules and rates
When to Pay Stamp Duty
Stamp duty must be paid within 14 days of completing your property purchase. Your solicitor or conveyancer typically handles this payment on your behalf as part of the completion process. Failing to pay on time results in penalties and interest charges.
Recent Changes and 2025 Updates
The stamp duty thresholds have remained relatively stable entering 2025, following the government's decision to maintain the higher nil-rate bands introduced in previous years. However, it's essential to stay updated as these thresholds can change with annual budgets or economic policy adjustments.
Key Points for 2025:
Standard threshold remains at £250,000
First-time buyer relief continues up to £425,000
3% surcharge still applies to additional properties
Non-UK residents pay an additional 2% surcharge on top of all rates
Tips for Minimizing Stamp Duty
While stamp duty is unavoidable in most cases, consider these strategies:
First-time buyer relief: Ensure you qualify and claim it properly
Multiple dwellings relief: Available when buying more than one property in a single transaction
Timing your purchase: Consider selling your current home before buying to avoid the additional property surcharge
Fixtures and fittings: Separately valuing items like carpets and furniture can reduce the property price subject to stamp duty
Negotiate the price: A lower purchase price naturally means lower stamp duty
Conclusion
Understanding stamp duty is crucial when budgeting for your property purchase in 2025. The tax can represent a significant upfront cost, particularly for higher-value properties or additional homes. Use this calculator to get an accurate estimate of your stamp duty liability and factor this into your overall property budget. Always consult with a qualified solicitor or tax advisor for personalized advice regarding your specific circumstances.
function calculateStampDuty() {
var propertyPrice = parseFloat(document.getElementById('propertyPrice').value);
var buyerTypeElements = document.getElementsByName('buyerType');
var buyerType = ";
for (var i = 0; i < buyerTypeElements.length; i++) {
if (buyerTypeElements[i].checked) {
buyerType = buyerTypeElements[i].value;
break;
}
}
var propertyTypeElements = document.getElementsByName('propertyType');
var propertyType = '';
for (var j = 0; j < propertyTypeElements.length; j++) {
if (propertyTypeElements[j].checked) {
propertyType = propertyTypeElements[j].value;
break;
}
}
var location = document.getElementById('location').value;
if (isNaN(propertyPrice) || propertyPrice <= 0) {
alert('Please enter a valid property price');
return;
}
var stampDuty = 0;
var breakdown = [];
var isAdditional = propertyType === 'additional';
if (location === 'england' || location === 'ni') {
if (buyerType === 'firstTime' && propertyPrice <= 625000 && !isAdditional) {
if (propertyPrice <= 425000) {
stampDuty = 0;
breakdown.push({band: 'Up to £425,000', rate: '0%', amount: 0});
} else {
var tier1 = 425000;
var tier2 = propertyPrice – 425000;
var tax2 = tier2 * 0.05;
stampDuty = tax2;
breakdown.push({band: 'Up to £425,000', rate: '0%', amount: 0});
breakdown.push({band: '£425,001 to £' + propertyPrice.toLocaleString(), rate: '5%', amount: tax2});
}
} else {
var bands = [];
var rates = [];
if (isAdditional) {
bands = [250000, 925000, 1500000];
rates = [0.03, 0.08, 0.13, 0.15];
} else {
bands = [250000, 925000, 1500000];
rates = [0, 0.05, 0.10, 0.12];
}
var remaining = propertyPrice;
var previousBand = 0;
for (var k = 0; k 0) {
var bandSize = bands[k] – previousBand;
var taxableAmount = Math.min(remaining, bandSize);
var taxForBand = taxableAmount * rates[k];
stampDuty += taxForBand;
if (taxableAmount > 0) {
var bandLabel = '£' + (previousBand + 1).toLocaleString() + ' to £' + bands[k].toLocaleString();
if (previousBand === 0) {
bandLabel = 'Up to £' + bands[k].toLocaleString();
}
breakdown.push({
band: bandLabel,
rate: (rates[k] * 100) + '%',
amount: taxForBand
});
}
remaining -= taxableAmount;
previousBand = bands[k];
}
}
if (remaining > 0) {
var finalTax = remaining * rates[rates.length – 1];
stampDuty += finalTax;
breakdown.push({
band: 'Above £' + bands[bands.length – 1].toLocaleString(),
rate: (rates[rates.length – 1] * 100) + '%',
amount: finalTax
});
}
}
} else if (location === 'scotland') {
var scotlandBands = [145000, 250000, 325000, 750000];
var scotlandRates = isAdditional ? [0.06, 0.08, 0.11, 0.16, 0.18] : [0, 0.02, 0.05, 0.10, 0.12];
var remainingScot = propertyPrice;
var previousBandScot = 0;
for (var m = 0; m 0) {
var bandSizeScot = scotlandBands[m] – previousBandScot;
var taxableAmountScot = Math.min(remainingScot, bandSizeScot);
var taxForBandScot = taxableAmountScot * scotlandRates[m];
stampDuty += taxForBandScot;
if (taxableAmountScot > 0) {
var bandLabelScot = '£' + (previousBandScot + 1).toLocaleString() + ' to £' + scotlandBands[m].toLocaleString();
if (previousBandScot === 0) {
bandLabelScot = 'Up to £' + scotlandBands[m].toLocaleString();
}
breakdown.push({
band: bandLabelScot,
rate: (scotlandRates[m] * 100) + '%',
amount: taxForBandScot
});
}
remainingScot -= taxableAmountScot;
previousBandScot = scotlandBands[m];
}
}
if (remainingScot > 0) {
var finalTaxScot = remainingScot * scotlandRates[scotlandRates.length – 1];
stampDuty += finalTaxScot;
breakdown.push({
band: 'Above £' + scotlandBands[scotlandBands.length – 1].toLocaleString(),
rate: (scotlandRates[scotlandRates.length – 1] * 100) + '%',
amount: finalTaxScot
});
}
} else if (location === 'wales') {
var walesBands = [225000, 400000, 750000, 1500000];
var walesRates = isAdditional ? [0.04, 0.10, 0.115, 0.14, 0.16] : [0, 0.06, 0.075, 0.10, 0.12];
var remainingWales = propertyPrice;
var previousBandWales = 0;
for (var n = 0; n 0) {
var bandSizeWales = walesBands[n] – previousBandWales;
var taxableAmountWales = Math.min(remainingWales, bandSizeWales);
var taxForBandWales = taxableAmountWales * walesRates[n];
stampDuty += taxForBandWales;
if (taxableAmountWales > 0) {
var bandLabelWales = '£' + (previousBandWales + 1).toLocaleString() + ' to £' + walesBands[n].toLocaleString();
if (previousBandWales === 0) {
bandLabelWales = 'Up to £' + walesBands[n].toLocaleString();
}
breakdown.push({
band: bandLabelWales,
rate: (walesRates[n] * 100) + '%',
amount: taxForBandWales
});
}
remainingWales -= taxableAmountWales;
previousBandWales = walesBands[n];
}
}
if (remainingWales > 0) {
var finalTaxWales = remainingWales * walesRates[walesRates.length – 1];
stampDuty += finalTaxWales;
breakdown.push({
band: 'Above £' + walesBands[walesBands.length – 1].toLocaleString(),
rate: (walesRates[walesRates.length – 1] * 100) + '%',
amount: finalTaxWales
});
}
}
var breakdownHTML = ";
for (var p = 0; p < breakdown.length; p++) {
breakdownHTML += '