Stamp Duty Land Tax (SDLT) is a tax connected with buying property in England and Northern Ireland. The amount depends on the price, transaction and buyers’ circumstances. Understanding the calculation helps you budget before speaking to your solicitor.
Checked on 3 October 2026. This guide concerns an ordinary residential purchase by individuals. Scotland uses LBTT and Wales uses LTT, so the SDLT table does not apply there.
Tax applies to slices of the price
| Price portion | Standard SDLT |
|---|---|
| Up to £125,000 | 0% |
| Above £125,000 to £250,000 | 2% |
| Above £250,000 to £925,000 | 5% |
| Above £925,000 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Source: HMRC residential property rates. These rates exclude reliefs and surcharges.
On a £350,000 home, you do not pay 5% on the entire price. The first £125,000 falls in the zero band; the next £125,000 at 2% produces £2,500; the remaining £100,000 at 5% produces £5,000. Total: £7,500.
First-time buyer relief
Eligible buyers pay no SDLT on the first £300,000 and 5% on the portion up to £500,000. A price above £500,000 prevents relief on the whole purchase. Every joint buyer must meet the conditions.
Buying your first home in the UK does not necessarily make you a first-time buyer. A previous acquisition of a relevant residential interest anywhere in the world, including by inheritance or gift, can prevent relief. Tell your solicitor about a share in a home in Poland too. HMRC defines first-time buyer status.
An eligible buyer paying £350,000 would owe £2,500: 5% of the £50,000 above £300,000. Without relief, the standard result in the earlier example is £7,500.
Additional homes and higher rates
An additional residential property purchase usually attracts rates 5 percentage points higher. In the £350,000 illustration, an additional 5% of the price is £17,500, bringing the total to £25,000. This assumes the higher rates apply, with no other reliefs or surcharges.
Property outside the UK can count. Rules for spouses, joint buyers, partial ownership and inheritance need separate consideration. Being ineligible for first-time buyer relief is a different question from owing higher rates. Read HMRC’s higher-rates guidance.
There are exceptions when replacing your main residence. If the old home remains unsold, higher rates can be payable initially, with a possible refund after a qualifying sale. Check the conditions and deadlines before relying on that refund.
SDLT residence rules
The non-UK resident surcharge adds 2 percentage points. For individuals, the SDLT test generally requires presence in the UK for at least 183 days in the 12 months before purchase. Citizenship or settled status alone does not determine the result.
Specific rules apply to joint purchases, spouses and later refunds. This surcharge can apply alongside higher rates. HMRC explains the residence tests.
Filing and paying
You normally have 14 days from the effective date to file the SDLT return and pay. This is usually completion, but substantial performance of the contract can trigger the date earlier. A zero tax bill does not always remove the filing requirement. Check whether a return is required.
Your solicitor will usually handle the return. Agree this before completion, confirm the calculation and request evidence of filing and payment. Include the tax in the money you arrange for the transaction.
What information do you need?
- The price and property location.
- Every buyer’s previous property ownership.
- Details of properties still owned, including overseas homes.
- Sale dates for a previous main residence.
- Information needed for the residence test.
Use your complete circumstances in a calculator, rather than choosing the lowest result. Shared ownership, new leases, mixed property and linked transactions need the appropriate rules. For the financing side, read about mortgage brokers and explore repayments using our mortgage calculator.