Tax tool
Stamp Duty Calculator UK 2025/26 -- SDLT + Additional Property Surcharge
Free Stamp Duty Land Tax (SDLT) calculator for England and Northern Ireland residential purchases. Handles standard rates, the higher-rate surcharge on additional properties (BTL, second homes), and first-time buyer relief. Uses current 2025/26 thresholds after the temporary relief band expired in March 2025. No sign-up.
SDLT overview -- the three regimes you might be in
Stamp Duty in England and Northern Ireland works on a banded marginal-rate basis: each slice of the purchase price falls into a band and is taxed at that band's rate, rather than the whole purchase being taxed at a single rate. Which bands apply depends on three profiles: standard residential (your only home), first-time buyer (your first residential purchase with no prior ownership anywhere in the world), and additional property (you already own residential property and are buying another).
The standard residential rates from 1 April 2025 are 0% on the first £125,000, 2% on the slice from £125,001 to £250,000, 5% on £250,001 to £925,000, 10% on £925,001 to £1.5m, and 12% above £1.5m. First-time buyer relief gives 0% up to £300,000 and 5% on the slice from £300,001 to £500,000; above £500k the relief is lost and standard rates apply.
The additional-property surcharge -- HRAD -- adds 5% (increased from 3% with effect from 31 October 2024) on top of each standard band, starting from the first pound. This is the figure that catches out new BTL investors: on a £180,000 BTL, your SDLT is roughly £10,100 (5% on the first £125k, then 7% on the next £55k), versus £1,100 for the same purchase as a main residence. The calculator computes both so you can see the cost of the surcharge explicitly.
Recent changes -- what shifted in 2024 and 2025
November 2024 -- surcharge increased from 3% to 5%. The Autumn Budget 2024 increased the Higher Rates for Additional Dwellings (HRAD) by 2 percentage points with effect from 31 October 2024. This applied to all completions from that date regardless of when the contract was exchanged. For BTL investors, that adds £3,000-£5,000 to typical purchase costs.
April 2025 -- nil-rate threshold cut from £250,000 to £125,000. The temporary uplift from the September 2022 mini-Budget expired on 31 March 2025. From 1 April 2025 the standard nil-rate band returned to £125,000 and first-time buyer relief ceiling dropped from £625,000 to £500,000. This added roughly £2,500 to SDLT on a £250k purchase by a non-first-time buyer.
Limited company purchases. When a limited company purchases residential property over £500,000, the 15% flat-rate envelope charge can apply unless the company is a property rental business and the property is let on commercial terms. Most BTL companies fall within the rental relief, but the calculator does not yet model the £500k+ envelope corner case -- check with a tax adviser if your company is purchasing over that threshold.
Common SDLT mistakes
- 1 Forgetting the surcharge on small BTLs. The HRAD applies from the first pound, so even a £80,000 terrace generates £4,000 in SDLT (5% on the whole price). Always model SDLT before making an offer -- it is one of the largest single transaction costs.
- 2 Assuming you can reclaim the surcharge. You can only reclaim the surcharge if you sold your main residence within 36 months before buying the new one and the new one becomes your main residence. It does not apply to standard BTL purchases.
- 3 Using Scotland or Wales rates by mistake. Scotland (LBTT + 6% ADS) and Wales (LTT + 4% higher rate) have different bands and surcharges. This calculator covers England and Northern Ireland only; check the appropriate regime for purchases elsewhere.
Calculate SDLT in two clicks
Open the calculator free, or sign up to Propreneur and SDLT is automatically rolled into every deal underwrite, money-in calculation, and BRRR refinance projection.