SDLT rates for England & Northern Ireland – Effective 1 April 2025
Buying a home is exciting — but understanding the tax can be tricky. This guide simplifies SDLT calculations with clear explanations, examples, and up-to-date rates (effective 1 April 2025). Applies to freehold residential properties in England and Northern Ireland. Scotland uses LBTT, and Wales uses LTT.
SDLT is a one-off tax payable within 14 days of completion. It’s progressive — higher rates apply only to the portion of the price within each band.
1. Enter the property price (£)
2. Select your buyer type:
3. Click “Calculate” to see your results instantly.
These rates apply after the end of temporary threshold increases. No major band changes announced for December 2025.
| Property Price Slice | Rate | Meaning |
|---|---|---|
| Up to £125,000 | 0% | No tax on the first portion |
| £125,001 – £250,000 | 2% | Applies to the next slice |
| £250,001 – £925,000 | 5% | Most people pay in this band |
| £925,001 – £1.5m | 10% | Higher-value homes |
| Over £1.5m | 12% | For luxury properties |
First-time buyers benefit from:
A 5% surcharge applies on top of standard rates (0% only if under £40,000).
| Property Price Slice | Rate |
|---|---|
| Up to £125,000 | 5%* |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1.5m | 15% |
| Over £1.5m | 17% |
A 2% surcharge applies if you were not UK-resident for at least 183 days in the 12 months before purchase.
No SDLT due.
| Slice | Rate | Amount | Tax |
|---|---|---|---|
| Up to £300,000 | 0% | £250,000 | £0 |
| Slice | Rate | Amount | Tax |
|---|---|---|---|
| Up to £125,000 | 0% | £125,000 | £0 |
| £125k–£250k | 2% | £125,000 | £2,500 |
| £250k–£500k | 5% | £250,000 | £12,500 |
| Total | £15,000 |
| Slice | Rate | Amount | Tax |
|---|---|---|---|
| Up to £125,000 | 5% | £125,000 | £6,250 |
| £125k–£250k | 7% | £125,000 | £8,750 |
| £250k–£400k | 10% | £150,000 | £15,000 |
| Total | £30,000 |
Higher rate total ≈ £18,750 + £6,000 (2% surcharge) = £24,750
If you sell your previous main residence within 3 years, you can claim a refund of the higher-rate SDLT you originally paid. Apply within 12 months from sale.
Do I pay SDLT on new-builds or shared ownership?
Yes, but shared ownership has special rules.
Buying with a partner?
Both buyers count as one for SDLT — if either owned a property, no first-time relief.
What about commercial property?
Different rates apply (0–5%). Use our commercial calculator.
How do I pay?
Your conveyancer submits it to HMRC online. Late payments incur penalties.
Does the 2% surcharge apply to overseas buyers?
Yes — if not UK-resident for 183 days in the prior 12 months.
Enter your details above or download our free printable worksheets. Buying a home? Congratulations! Need help? We're here to make SDLT simple.
Last updated: December 2025. Always check gov.uk for specific legal guidance.
