🏠 Stamp Duty Calculator
UK stamp duty land tax for England and Northern Ireland, at the rates in force since 1 April 2025. It is charged band by band, like income tax, so only the slice above each threshold pays the higher rate.
How UK stamp duty is charged, band by band
Stamp duty land tax applies to property purchases in England and Northern Ireland. It is charged in slices, like income tax, so moving just above a threshold does not re-tax the whole price. Only the portion inside each band pays that band's rate.
The rates since 1 April 2025
| Portion of the price | Standard rate | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1,500,000 | 10% | 15% |
| Above £1,500,000 | 12% | 17% |
The additional property surcharge is 5 percentage points on every band, including the zero-rate one, and it rose from 3% on 31 October 2024. It applies to second homes, buy-to-let purchases and, in most cases, to anyone buying before selling their existing home. Sources: the thresholds reverted to these levels when the temporary higher thresholds ended on 31 March 2025.
First-time buyer relief
| Portion of the price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Purchases above £500,000 | No relief at all; standard rates apply |
The £500,000 cap is a cliff, not a taper. At £500,000 a first-time buyer pays £10,000; at £500,001 they pay £15,000, because relief is lost entirely and standard rates apply from the first pound. It is one of the few genuine cliff edges in the UK tax system and it is worth negotiating hard to stay below.
What the bands mean in practice
| Price | Home mover | First-time buyer | Additional property |
|---|---|---|---|
| £250,000 | £2,500 | £0 | £15,000 |
| £350,000 | £7,500 | £2,500 | £25,000 |
| £425,000 | £11,250 | £6,250 | £32,500 |
| £500,000 | £15,000 | £10,000 | £40,000 |
| £600,000 | £20,000 | £20,000 | £50,000 |
| £900,000 | £35,000 | £35,000 | £80,000 |
Scotland and Wales are different
Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, both with their own thresholds and rates. This calculator covers England and Northern Ireland only. Using the English figures for a Scottish purchase will be wrong, usually by thousands.
Practical points
- It is payable within 14 days of completion, normally handled by your conveyancer out of the completion funds.
- It cannot usually be added to the mortgage, so it has to come from the same cash as the deposit and the legal fees.
- The surcharge can be reclaimed if you sell your previous main residence within 36 months of buying the new one.
- Shared ownership offers a choice between paying on the full market value up front or on the share purchased, which changes the arithmetic considerably.
A worked example
A home mover buying at £425,000. The first £125,000 is taxed at 0%, giving nothing. The next £125,000 is taxed at 2%, giving £2,500. The remaining £175,000 is taxed at 5%, giving £8,750. Total £11,250, an effective rate of 2.65%. A first-time buyer at the same price pays £6,250, and someone buying it as a second home pays £32,500.
The natural follow-ups are the mortgage calculator, for what this figure feeds into, and the house affordability calculator, for the closely related case.
Frequently Asked Questions (FAQs)
How much is stamp duty on a £300,000 house?
For a home mover, £5,000: nothing on the first £125,000, 2% on the next £125,000 and 5% on the remaining £50,000. A first-time buyer pays nothing. Bought as an additional property it is £20,000.
Do first-time buyers pay stamp duty?
Not below £300,000, and 5% on the portion between £300,000 and £500,000. Above £500,000 the relief disappears entirely and standard rates apply from the first pound, which creates a £5,000 jump at that threshold.
What is the additional property surcharge?
Five percentage points added to every band when you buy a property that is not replacing your main residence. It covers second homes and buy-to-let, and it also catches people who buy before selling, though it can be reclaimed if the old home sells within 36 months.
When is stamp duty paid?
Within 14 days of completion. Your conveyancer normally files the return and pays it from the completion funds, so you need the cash available alongside the deposit. It cannot usually be added to the mortgage.
Is stamp duty different in Scotland and Wales?
Yes. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax, each with different thresholds and rates. This calculator covers England and Northern Ireland only.
Can I avoid stamp duty by buying below a threshold?
Only by actually paying less. Because the tax is charged in slices, there is no cliff at the standard thresholds, so a pound over £250,000 costs five pence more rather than thousands. The one real cliff is the £500,000 first-time buyer limit.