Stamp duty,
without the jargon.
Post-April 2025 SDLT rates for England and Northern Ireland. First-time buyer relief and additional property surcharge handled automatically.
Indicative only, not legal or financial advice. Always confirm with your conveyancer and check current rules at gov.uk before exchange.
Effective rate: 0.00%
First-time buyer relief applied.
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| Up to £300,000 | 0% | £300,000 | £0 |
How UK stamp duty works (April 2025 onwards)
Stamp Duty Land Tax (SDLT) applies when you buy a residential property in England or Northern Ireland. It is banded, like income tax — each slice of the price is taxed at a different rate. From 1 April 2025 the thresholds reverted from the temporary 2022-2025 cuts:
- 0% on the first £125,000
- 2% on £125,001 to £250,000
- 5% on £250,001 to £925,000
- 10% on £925,001 to £1,500,000
- 12% on anything above £1,500,000
First-time buyer relief raises the nil-rate band to £300,000 and charges 5% on the slice from £300,001 to £500,000. Above £500,000 the relief is lost entirely, which is why the price you negotiate around that threshold matters.
Additional property surcharge: if you (or any joint buyer) own another residential property anywhere in the world at the end of the day of completion, an extra 5% is added to every band — including the £0 to £125,000 band.