How SDLT is calculated
Stamp Duty Land Tax is calculated in bands, so different portions of the property price are taxed at different rates.
GOV.UK states that standard residential SDLT has a 0% band up to GBP 125,000, then higher bands above that. Additional residential properties usually add 5 percentage points to the standard rates.
Important UK nation warning
SDLT applies in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax, and Wales uses Land Transaction Tax.
Do not use an SDLT estimate for a Scottish or Welsh property purchase.
When the result can change
First-time buyer relief, replacement of a main residence, non-UK resident surcharge, linked purchases, shared ownership, companies, trusts, and multiple dwellings can change the calculation.
This page is general information only and is not tax advice. Check current GOV.UK guidance or speak to a qualified adviser before completion.