Residential Property Stamp Duty Land Tax (SDLT) Thresholds
(Effective: From 23 September 2022 to the 31st of March 2025)
Stamp Duty Land Tax (SDLT) must be paid if you buy a property in England or Northern Ireland that exceeds a certain threshold.
If you are have more than one residential property then you will need to use our Stamp Duty Calculator For More Than One Residential Property. Or if you are a first time buyer, and the value of your property is less than £625,000, then you will need our First Time Buyer Stamp Duty Calculator.
Stamp Duty Land Tax (SDLT) rates are changing from 1st April 2025. Please use our 2025 Stamp Duty Calculator to find out how much the new rates will cost you.
First Property Buyers Stamp Duty Land Tax Property Value Bands and Rates
| First Property or Lease Premium or Transfer Value | SDLT rate | |
| Up to £250,000 | Zero | |
| The next £675,000 (the portion from £250,001 to £925,000) | 5% | |
| The next £575,000 (the portion from £925,001 to £1.5 million) | 10% | |
| The remaining amount (the portion above £1.5 million) | 12% |
| Example Property or Lease Premium or Transfer Value | SDLT Amount |
| £250,000 (up to) | £0 |
| £300,000 | £2,500 |
| £350,000 | £5,000 |
| £400,000 | £7,500 |
| £450,000 | £10,000 |
| £500,000 | £12,500 |
| £550,000 | £15,000 |
| £600,000 | £17,500 |
| £650,000 | £20,000 |
| £700,000 | £22,500 |
| £750,000 | £25,000 |
| £800,000 | £27,500 |
| £850,000 | £30,000 |
| £900,000 | £32,500 |
| £925,000 | £33,750 |
| £950,000 | £36,250 |
| £1,000,000 | £41,250 |
| £1,100,000 | £51,250 |
| £1,200,000 | £61,250 |
| £1,300,000 | £71,250 |
| £1,400,000 | £81,250 |
| £1,500,000 | £91,250 |
| £1,600,000 | £103,250 |
| £1,700,000 | £115,250 |
| £1,800,000 | £127,250 |
| £1,900,000 | £139,250 |
| £2,000,000 | £151,250 |
