Estimate SDLT owed on a residential property purchase in England or Northern Ireland.
Since 1 April 2025 the standard rates for a main home are: 0% up to £125,000, 2% from £125,001 to £250,000, 5% from £250,001 to £925,000, 10% from £925,001 to £1.5 million and 12% above. The temporary higher thresholds that ran from September 2022 to March 2025 have ended, so many buyers now pay more than older calculators show. The Autumn Budget on 28 October 2026 did not change these rates.
First-time buyers pay nothing up to £300,000 and 5% on the part from £300,001 to £500,000; above £500,000 the relief is lost entirely. Additional properties, such as second homes and buy-to-lets, carry a 5% surcharge on every band (since 31 October 2024), and non-UK residents pay a further 2%.
Scotland (LBTT) and Wales (LTT) have their own taxes and rates. Your solicitor files the return and pays HMRC within 14 days of completion.
A home mover buying at £350,000 pays 0% on £125,000, 2% on £125,000 (£2,500) and 5% on £100,000 (£5,000): £7,500. A first-time buyer at the same price pays 5% only on £50,000: £2,500. A buy-to-let investor pays the 5% surcharge on every band: 5% on £125,000, 7% on £125,000 and 10% on £100,000, so £25,000.
At £550,000 a first-time buyer loses the relief and pays the standard £17,500, compared with £10,000 at £500,000, so the last £50,000 of price costs £7,500 extra in tax. Checking the relief limit before making an offer can save thousands.
£7,500 as a home mover (0% to £125,000, 2% to £250,000, 5% above), £2,500 as a first-time buyer, or £25,000 for an additional property with the 5% surcharge.
£125,000 for home movers and £300,000 for first-time buyers (on homes up to £500,000). These have applied since 1 April 2025 and were not changed in the Autumn Budget 2026.
Not on the first £300,000. They pay 5% on the part between £300,001 and £500,000. If the price is above £500,000, first-time buyer relief does not apply and standard rates are charged.
5% on top of each standard band for additional properties such as second homes and buy-to-lets, since 31 October 2024. Non-UK residents pay a further 2%.
Your solicitor files the SDLT return and pays HMRC within 14 days of completion, usually from funds you provide.