Work out the Stamp Duty Land Tax on a property purchase in England or Northern Ireland, including first-time buyer relief, the 5% surcharge on additional properties and the 2% non-resident surcharge.
England and Northern Ireland residential rates. Nothing is stored or sent.
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Residential buyers in England and Northern Ireland.
Replacing your main home.
Relief up to £500,000.
Buy-to-let and second homes.
Non-resident surcharge.
Use the calculator for free, then let a Chartered Certified Accountant prepare and file your return. VAT included.
All prices include VAT.
Rates from 1 April 2025.
Purchase price.
Main home, first-time or additional.
UK resident or not.
Due within 14 days.
| Price band | Standard | First-time buyer |
|---|---|---|
| Up to £125,000 | 0% | 0% |
| £125,001 to £250,000 | 2% | 0% |
| £250,001 to £300,000 | 5% | 0% |
| £300,001 to £500,000 | 5% | 5% |
| £500,001 to £925,000 | 5% | Standard rates apply |
| £925,001 to £1.5m | 10% | Standard rates apply |
| Over £1.5m | 12% | Standard rates apply |
In short: Stamp Duty is charged in slices. You pay each rate only on the part of the price in that band. Additional properties pay an extra 5% on every band.
A £350,000 home for someone moving: 2% on £125,000 is £2,500 and 5% on £100,000 is £5,000, so Stamp Duty is £7,500. A first-time buyer would pay £2,500.
Buy-to-let purchases pay the surcharge. When you sell, Capital Gains Tax may apply, with a 60-day return. See our landlord tax returns, Capital Gains Tax service and CGT calculator. Scotland and Wales have their own taxes. More on our tax calculators page.
Official guidance: Stamp Duty Land Tax: residential rates

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