Slice calculation
Taxᵢ = taxable price in bandᵢ × (base rateᵢ + applicable surcharges)Each rate applies only to the portion of the consideration inside that band.
Stamp Duty Calculator · Methodology
How the calculation works
Calculate residential Stamp Duty Land Tax for a purchase in England or Northern Ireland and combine it with the deposit and user-entered transaction costs to estimate the true purchase cost and cash required upfront.
Return to calculatorIncluded
- Residential SDLT bands applying from 1 April 2025
- First-time buyer relief
- Higher rates for additional dwellings
- The non-UK resident surcharge
- A band-by-band tax breakdown
- Deposit and mortgage split
- Legal, survey, valuation, mortgage and removal costs
- Immediate works and other user-entered costs
- The tax effect of the next £10,000 of purchase price
Outside this method
- Land and Buildings Transaction Tax in Scotland
- Land Transaction Tax in Wales
- Non-residential and mixed-use rates
- Companies, trusts and partnerships
- Shared ownership and lease-rent net present value
- Linked transactions and multiple-property purchases
- Relief eligibility beyond the selected first-time buyer treatment
- Mortgage affordability, interest and ongoing ownership costs
Calculation
Core formulas
Additional-property surcharge
Higher-rate element = 5% × purchase priceThe 5 percentage points are added across every band when the additional-property selection applies to a purchase of at least £40,000.
Non-resident surcharge
Non-resident element = 2% × purchase priceThe 2 percentage points are added across every band when the non-resident selection applies to a purchase of at least £40,000.
Total purchase cost
Purchase price + SDLT + professional, mortgage, moving and immediate costsThis is the economic acquisition cost before mortgage interest or future ownership costs.
Cash required
Deposit + SDLT + all entered buying costsThe mortgage is assumed to fund only the purchase price remaining after the deposit.
Next £10,000 cost
£10,000 + SDLT(price + £10,000) − SDLT(price)Recalculating the whole transaction captures band changes and the first-time buyer relief cliff above £500,000.
Timing convention
When cash flows occur
The purchase price and buyer position are assessed as one residential transaction under rates applying from 1 April 2025. All user-entered fees and costs are treated as cash paid at completion or immediately afterwards. No later mortgage payments or ownership costs are included.
Limitations
What the result cannot establish
- The calculator cannot determine legal eligibility for first-time buyer relief, replacement-main-residence treatment or a surcharge refund.
- SDLT residence uses a transaction-specific test and is not necessarily the same as tax residence, nationality or immigration status.
- The additional-property rules can consider property owned anywhere in the world by buyers and, in some cases, their spouses.
- The assumed fee defaults are illustrations; actual quotes vary by property, lender, location and complexity.
- Immediate works are included in total acquisition cash but are not part of the SDLT consideration in this model.
- Tax rules can change and the relevant effective date should be confirmed before exchange.
Reference tests
Numerical checks
| Case | Inputs | Expected result |
|---|---|---|
| Standard residential purchase | £295,000; only home; UK resident | £4,750 SDLT |
| First-time buyer limit | £500,000; eligible first-time buyer; UK resident | £10,000 SDLT |
| First-time buyer cliff | £500,001; first-time buyer selection; UK resident | £15,000.05 SDLT because ordinary bands apply |
| Additional property | £300,000; additional property; UK resident | £20,000 SDLT |
| Non-resident purchase | £700,000; only home; non-UK resident surcharge | £39,000 SDLT |
| Combined surcharges | £300,000; additional property; non-UK resident surcharge | £26,000 SDLT |
Evidence