Additional property surcharge: +5%
Higher rates for additional dwellings rose to 5% from 31 October 2024. For many second-home and buy-to-let buyers, that 5% is added to every SDLT band.
Stamp Duty Calculator
Stamp duty calculator for SDLT in England and Northern Ireland
Calculate the SDLT number first, then check whether first-time buyer relief, additional-property rates, non-resident rules or refund timing changes the answer.
England and Northern Ireland onlyIncludes 5% additional-property ratesIncludes 2% non-resident surcharge
Standard Rates
0% to £125,000 from 1 April 2025
FTB Relief
0% to £300,000 if purchase price is £500,000 or less
Surcharges
+5% additional property and +2% non-UK resident
Calculate First
Run the SDLT calculation before you read the detail
Use the calculator first, then move into the current thresholds and edge cases if the purchase needs a closer check.
Property Details
£
Buyer Type
Stamp Duty Summary
Stamp Duty to Pay
£7,500Effective Tax Rate
2.14%Property Price
£350,000Total Purchase Cost
£357,500Property + stamp duty
Band breakdown
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 - £125,000 | 0% | £125,000 | £0 |
| £125,000 - £250,000 | 2% | £125,000 | £2,500 |
| £250,000 - £925,000 | 5% | £100,000 | £5,000 |
| Total | £7,500 | ||
Buyer-type comparison
First-Time Buyer£2,500
Standard£7,500
Additional Property (+5%)£25,000
Non-UK Resident (+2%)£14,500
Non-Resident Additional Property (+7%)£32,000
Current Rules
The SDLT rates that apply now
These are the current residential SDLT reference points for England and Northern Ireland. The dates matter because SDLT thresholds and surcharges have changed in recent years, so older articles can be misleading.
Standard residential SDLT rates
| Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer relief
| Band | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Above £500,000 | No FTB relief |
Relief only applies where the purchase price is £500,000 or less and all buyers are first-time buyers.
Non-UK resident surcharge: +2%
The non-resident surcharge is 2% on residential transactions in England and Northern Ireland. If the purchase is also an additional property, the surcharges can stack.
Scotland and Wales use different taxes
Use LBTT for purchases in Scotland and LTT for purchases in Wales. The SDLT figures here apply only in England and Northern Ireland.
Why the date matters
Older SDLT articles may still quote the temporary thresholds that ended on 31 March 2025 or the former 3% higher-rate surcharge. Check the transaction date before relying on an older example.
Worked Examples
How the current rules play out in common scenarios
These examples use the current bands so you can sanity-check the tool output without doing the whole banded calculation yourself.
| Price | Scenario | SDLT due |
|---|---|---|
| £200,000 | Standard buyer | £1,500 |
| £200,000 | First-time buyer | £0 |
| £350,000 | Standard buyer | £7,500 |
| £350,000 | First-time buyer | £2,500 |
| £350,000 | Additional property | £25,000 |
| £350,000 | Non-UK resident | £14,500 |
| £350,000 | Non-UK resident additional property | £32,000 |
Deadlines and Recovery
The SDLT deadlines, penalty points and refund rules people miss
The SDLT amount matters, but the filing window, penalties and refund rules can change the real cost and timing of completion as well.
Return and payment deadline: 14 days
The SDLT return and payment are due within 14 days of the effective date of the transaction, usually completion. Your conveyancer often handles this, but the legal deadline still sits there whether or not they do the filing.
Late filing penalties start quickly
A late SDLT return triggers a £100 fixed penalty if it is up to three months late and £200 if it is between three and twelve months late. Tax-based penalties and interest can be added on top depending on the circumstances.
Replacing your main residence can remove or recover the +5%
The higher rates do not normally apply if the purchase is a replacement of your only or main residence and the old home was sold within the permitted window. If you had to pay the surcharge first, you may be able to reclaim it later.
Non-resident surcharge refunds follow a different test
A refund may be available if you later meet the residency condition, but the rules are technical and time-limited. This is the kind of case where the official rules and your conveyancer should be read together rather than guessed from blog summaries.
Next Tools
Use these next if you are planning the full purchase budget
Use these next if the tax number is only one part of the purchase decision.
Fees Calculator
Add surveys, legal fees and mortgage charges so SDLT is not viewed in isolation.
Affordability Calculator
Check the borrowing side of the purchase before you commit to a target price band.
First-Time Buyer Advice
Use the topic guide if you want the process, relief rules and next steps together.
Buy-to-Let Advice
Use the investor guide if the transaction also involves rental yield, tax structure and lender criteria questions.
Frequently Asked Questions
What are the standard SDLT rates from 1 April 2025?
The standard residential SDLT rates in England and Northern Ireland are 0% up to £125,000, 2% on £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1.5 million and 12% above £1.5 million.
What first-time buyer relief applies in 2026?
First-time buyers pay 0% up to £300,000 and 5% on the portion from £300,001 to £500,000. If the purchase price is more than £500,000, first-time buyer relief does not apply.
How much is the additional property surcharge now?
The higher rates for additional dwellings rose from 3% to 5% from 31 October 2024. That 5% surcharge applies on top of each SDLT band for second homes and many buy-to-let purchases.
Do non-UK residents pay extra SDLT?
Yes. Non-UK residents pay a 2% surcharge on residential purchases in England and Northern Ireland. If the purchase is also an additional property, the 2% non-resident surcharge and the 5% additional dwelling surcharge can both apply.
When do I need to file and pay SDLT?
You must file the SDLT return and pay the tax within 14 days of the effective date of the transaction, which is usually completion. Your conveyancer often does this for you, but the deadline still matters if you are checking whether the filing happened in time.
Can I reclaim the additional property surcharge later?
Yes, in the right situation. You can usually reclaim the higher rates for additional dwellings if you sold your previous main residence within 36 months of buying the new one and the purchase would otherwise count as a replacement of your main home.