Current SDLT rates (England and Northern Ireland)
These are the residential rates that have applied since 1 April 2025. The rate applies only to the part of the price within each band.
- Up to £125,000 — 0% (5% for additional properties)
- £125,001 to £250,000 — 2% (7%)
- £250,001 to £925,000 — 5% (10%)
- £925,001 to £1.5 million — 10% (15%)
- Over £1.5 million — 12% (17%)
The additional-property surcharge is 5% on top of each band and usually applies to buy-to-let purchases, second homes and purchases by companies. It doesn't apply to properties under £40,000. Non-UK residents pay a further 2%.
Scotland (LBTT) and Wales (LTT) have their own taxes and rates, so this calculator does not cover them. First-time buyer relief is not included because it doesn't apply to buy-to-let purchases.
Always confirm your figure with HMRC's official SDLT calculator or your conveyancer before you exchange contracts — reliefs and special cases (such as buying several properties at once) can change the amount.
Frequently asked questions
How much Stamp Duty does a landlord pay?
Landlords buying an additional residential property in England or Northern Ireland usually pay the standard SDLT rates plus a 5% surcharge on each band. For example, on a £250,000 buy-to-let the estimate is £15,000.
Does the 5% surcharge apply to every buy-to-let?
It usually applies when the buyer will own more than one residential property at the end of the day of purchase, or when buying through a company. Properties costing under £40,000 are not subject to the surcharge. Check your circumstances with HMRC or your conveyancer.
Does this calculator work for Scotland or Wales?
No. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), which have different rates and surcharges.