Work out the SDLT on a property in England or Northern Ireland — including the additional property surcharge, first-time buyer relief and company purchases.
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Rates and thresholds from GOV.UK: Stamp Duty Land Tax residential property rates.
Stamp duty is one line in the deal. We'll structure the finance around the whole picture — personally or through a company.
Apply with this price Talk to the teamStamp Duty Land Tax (SDLT) is charged in slices, like income tax. Each part of the price is taxed at the rate for its band, and the slices are added up. For residential property in England and Northern Ireland the standard rates are:
On top of that, a 5% surcharge applies to every band when you are buying an additional residential property, such as a buy-to-let or second home, or buying through a company. Buyers who are not UK resident pay a further 2%. First-time buyers pay nothing on the first £300,000 and 5% from £300,001 to £500,000, but the relief is lost entirely above £500,000.
Source: GOV.UK: Stamp Duty Land Tax residential property rates, which also covers the rules for leasehold, shared ownership and mixed-use purchases.
On a £300,000 purchase, a home mover pays £5,000. A landlord buying the same property as a buy-to-let pays £20,000, because the 5% surcharge adds £15,000. Commercial and mixed-use property uses separate non-residential rates with no surcharge.
For a buy-to-let, stamp duty is part of the cash you need on day one, alongside the deposit, fees and any works. It cannot normally be added to the mortgage, so plan for it when you work out your deposit.
A limited company pays the same rates plus the 5% surcharge as a landlord buying personally. A company buying a single home for more than £500,000 can face a flat 17% charge, but relief usually applies for a genuine property rental business. Moving properties you already own into a company is a new purchase for SDLT, so the surcharge can apply then too. See transferring property to a limited company before you decide.
Related: how much deposit a buy-to-let needs, the buy-to-let mortgage calculator and the portfolio restructure calculator.
Standard residential rates plus a 5% surcharge on the whole price, once the price is £40,000 or more. On a £300,000 buy-to-let that is £20,000.
Yes. A company pays the standard rates plus the 5% surcharge. A flat 17% rate can apply to a single home over £500,000, though rental businesses can usually claim relief from it.
If you buy a new main home before selling your old one, you can usually reclaim the surcharge if the old one is sold within three years.
No. Scotland has Land and Buildings Transaction Tax and Wales has Land Transaction Tax, with their own rates. This calculator covers England and Northern Ireland.
Your solicitor files the return and pays the tax, normally within 14 days of completion.
All lending is subject to the lender’s underwriting, valuation and criteria at the time of application. DAS Finance Ltd is a credit broker, not a lender.
