Calculate SDLT on UK residential property purchases using the post-April 2025 nil rate band of £125,000.
| Band | Taxable Amount | Rate | SDLT Due |
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Rates reflect the nil rate band reduction from £250,000 back to £125,000 effective 1 April 2025.
Stamp Duty Land Tax (SDLT) is paid on residential property purchases in England and Northern Ireland. For several years, the nil rate threshold sat at £250,000, meaning buyers paid no SDLT on the first £250,000 of a purchase. From 1 April 2025, that threshold was reduced back to £125,000 — the level it held before the temporary cut introduced in September 2022.
This change increases the SDLT bill for most buyers. This free calculator helps you work out exactly how much SDLT you owe under the current post-April 2025 rates, whether you are a standard buyer, a first-time buyer, or purchasing an additional property.
If you are also evaluating property investment decisions, our real estate capital gains tax calculator and rental property cash-on-cash return calculator can help you see the full financial picture before buying.
SDLT is calculated on a slice system — not as a flat rate on the whole price. Each band of the purchase price is taxed at its own rate, and the results are added together. According to HMRC’s official SDLT guidance, the current standard residential rates from April 2025 are 0% on the first £125,000, 2% on the portion from £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1,500,000, and 12% above that.
For a standard buyer purchasing at £300,000 after April 2025: the first £125,000 is taxed at 0% which equals £0. The next £125,000 from £125,001 to £250,000 is taxed at 2% which equals £2,500. The remaining £50,000 from £250,001 to £300,000 is taxed at 5% which equals £2,500. Total SDLT equals £5,000.
Under the old temporary threshold where the nil rate applied up to £250,000, the same £300,000 purchase would have yielded SDLT of only £2,500. The reduction of the nil rate band from £250,000 to £125,000 therefore costs this buyer an extra £2,500 in tax on an identical purchase.
This calculator is most useful when you are budgeting for a property purchase and need to know your total upfront costs. Estate agents, mortgage brokers, and solicitors also use SDLT calculations when advising clients on affordability and total transaction costs.
Additional property buyers and landlords should note that a 3% surcharge applies on top of standard rates. Our BTL stamp duty married partner surcharge calculator covers specific scenarios for joint ownership and buy-to-let cases in more detail.
A couple buying their first home at £450,000 in June 2025 would benefit from first-time buyer relief: 0% up to £425,000 and 5% on the remaining £25,000, giving a total bill of £1,250. Without the relief, standard rates would produce an SDLT bill of approximately £10,000 on the same property.
SDLT is calculated based on the date of completion, not exchange. If your completion date falls after 1 April 2025, the reduced nil rate band applies. If you are mid-transaction, confirm your completion date with your solicitor before planning your budget around a specific rate.
If you are buying multiple properties in a single or linked transaction, HMRC may aggregate the purchase prices for SDLT purposes. This can push you into higher rate bands faster than you might expect. Always disclose linked transactions to your conveyancer so they can calculate correctly.
If you already own a residential property anywhere in the world and are buying another, a 3% surcharge is added to each SDLT band. Select the Additional Property option in this calculator to see those figures automatically applied to your result.
It refers to the lowering of the SDLT-free threshold on residential purchases from £250,000 back to £125,000, which took effect on 1 April 2025. This means more of a purchase price is now subject to tax for most buyers in England and Northern Ireland.
Buyers purchasing properties between £125,000 and £250,000 are most affected, as that entire band now attracts 2% SDLT where it was previously tax-free. Higher-value buyers also pay more in absolute terms but face the same effective rate above £250,000.
No. Scotland uses Land and Buildings Transaction Tax and Wales uses Land Transaction Tax. Both have their own separate rates and thresholds. SDLT only applies to properties in England and Northern Ireland.
Yes. First-time buyers purchasing up to £625,000 pay 0% on the first £425,000 and 5% on the remainder. This relief is not available if the purchase price exceeds £625,000, in which case standard rates apply to the whole amount.
An extra 3% is charged on each SDLT band for purchases of additional residential properties, including buy-to-let investments and second homes. This is on top of the standard rates shown in this calculator for each price band.
SDLT must be filed and paid within 14 days of completion. Your solicitor or conveyancer typically handles this on your behalf and collects the funds as part of the overall completion process.
Generally no. SDLT is based on the rules at the date of completion. Retrospective adjustments are not available if the legislation changes after your transaction has already completed.
Full guidance is available on the HMRC SDLT official page. HMRC also provides its own online calculator which you can use to cross-check any figures you produce here.
The reduction of the SDLT nil rate threshold from £250,000 to £125,000 in April 2025 has increased the cost of buying property in England and Northern Ireland for most purchasers. This free calculator gives you a fast, accurate breakdown of what you owe by band, buyer type, and effective rate.
Use it to plan your purchase budget, compare scenarios, and avoid any surprises at completion. For related planning tools, see our closing costs estimator and 1031 exchange tax deferral calculator.