TL;DR
Estimate SDLT before you make an offer
SDLT is charged in bands and depends on price, buyer status and whether higher rates apply. First-time buyer relief is available only when all conditions are met.
The tool does not include the 2% non-UK resident surcharge, companies, trusts, shared ownership, linked transactions or other special rules. Confirm the figure with your solicitor or HMRC.
Calculator / tool
Set your figures and see the estimate
What is Stamp Duty and who pays it?
SDLT applies to qualifying land and property transactions in England and Northern Ireland. The buyer normally files and pays through their solicitor within the HMRC deadline after completion.
- Standard rates apply to a single residential property.
- Eligible first-time buyers can claim relief up to the qualifying price limit.
- Additional properties usually pay 5 percentage points above standard rates.
- A non-UK resident surcharge may also apply.
First-time buyer relief and additional property rates
Eligible first-time buyers buying a main residence for no more than £500,000 pay 0% on the first £300,000 and 5% on the remainder. If higher additional-property rates apply, the calculator adds 5 percentage points to the standard residential bands.
All joint buyers must qualify for first-time buyer relief. Previous ownership or part-ownership of a home anywhere in the world, including Poland, can rule out relief—even if the property was inherited, received as a gift or later sold. Ask your conveyancer to check any previous property interest before selecting the first-time buyer option.
England and Northern Ireland only: what is not included
Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax. This estimate also excludes the non-UK resident surcharge and specialist rules for companies, trusts, shared ownership, lease rent, mixed-use property and linked purchases.
Example Stamp Duty calculations
These examples use the current residential bands and assume no non-UK resident surcharge or specialist relief.
- £250,000 eligible first-time buyer
- £0
- £300,000 home mover
- £5,000
- £300,000 additional property
- £20,000
Official sources
Frequently asked questions
Is Stamp Duty payable everywhere in the UK?
No. SDLT applies in England and Northern Ireland. Scotland uses LBTT and Wales uses LTT, with different bands and rules.
Do first-time buyers pay Stamp Duty?
Eligible first-time buyers pay no SDLT on the first £300,000 and 5% on the portion up to £500,000. For a joint purchase, every buyer must qualify as a first-time buyer; someone who has previously owned a home abroad may not qualify. If the price exceeds £500,000, this relief is unavailable, so ask your conveyancer to check eligibility before budgeting.
When do higher Stamp Duty rates apply?
Rates 5 percentage points above standard rates can also apply to a home bought for your own use if you retain another residential property, including in Poland. Buying to let does not by itself determine the surcharge. Replacing your main residence can affect the rules; confirm your circumstances with your conveyancer before selecting a rate.
When is Stamp Duty paid?
An SDLT return and payment are normally due to HMRC within 14 days of the effective transaction date. A conveyancer usually handles this as part of completion.
Does this calculator cover Scotland or Wales?
No. Use the relevant official LBTT calculator for Scotland or LTT calculator for Wales. Do not use an SDLT result to budget for those jurisdictions.
Can Stamp Duty rules change?
Yes. Thresholds, rates and reliefs can change, sometimes with effect from a specified completion date. Check the current HMRC rules and confirm the final amount with your solicitor.