⚡ Statutory SDLT Rates (1 April 2025 Onwards):
• Standard Residence Rates: 0% (£0–£125k), 2% (£125k–£250k), 5% (£250k–£925k), 10% (£925k–£1.5M), 12% (over £1.5M).
• First-Time Buyer Relief: 0% up to £300k, 5% from £300k–£500k (no relief above £500k).
• 2% Non-Resident Surcharge: Applies if spent under 183 days in UK in past 12 months.
• 5% Additional Property Rate: Applies to second homes / buy-to-let properties.
SDLT Property Tax Estimator
GOV.UK VerifiedOfficial UK Government References & Legal Sources
- • GOV.UK Stamp Duty Land Tax Calculator: gov.uk/stamp-duty-land-tax
- • HMRC SDLT Non-Resident Surcharge Guidance: gov.uk/sdlt-non-uk-residents
SDLT Bands 2025/2026
Up to £125,0000%
£125k – £250k2%
£250k – £925k5%
Non-Resident Surcharge+2%