Rates read 22 October 2026 from HM Revenue & Customs (GOV.UK)
SDLT Calculator — England and Northern Ireland
England and Northern Ireland charges its own tax on residential purchases. The bands below are the SDLT rates published by HM Revenue & Customs (GOV.UK), and the calculator applies them to the part of the price in each band.
Work out the SDLT
Enter the purchase price. Each band charges only the part of the price inside it.
The SDLT bands
current rates (checked 22 October 2026).
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Worked examples
| Purchase price | SDLT payable | Effective rate |
|---|---|---|
| £250,000 | £2,500 | 1.00% |
| £500,000 | £15,000 | 3.00% |
| £750,000 | £27,500 | 3.67% |
| £1,000,000 | £43,750 | 4.38% |
Worked out from the band table above — the same arithmetic the calculator does. The effective rate rises with the price because each band charges only the slice inside it: SDLT is marginal, not a flat percentage.
When you will not pay these rates
- First-time buyer, up to £500,000 — no SDLT to £300,000 and 5% to £500,000. First-time buyer page →
- Buying an additional home — 5 percentage points are added to every band. Buy-to-let page → or second home page →
- Not UK resident — another 2 points on every band, on top of any surcharge. Non-resident page →
- Buying through a company above £500,000 — a flat 17% replaces the bands. Company page →
- Non-residential or mixed-use property — a different, simpler scale. Commercial page →
How the marginal bands work
SDLT is charged on slices of the price, not on the whole price. On a £500,000 purchase: nothing on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the final £250,000 (£12,500) — £15,000 in total, an effective rate of 3%. Buying £1 more does not push the whole price into the next band; it only charges the higher rate on that pound. This is exactly how income tax works, and it is why the effective rate in the table rises gradually rather than jumping.
The rates have moved twice recently
Two changes explain most of the confusion in older guides. On 31 October 2024 the additional-property surcharge went from 3% to 5%, and the flat rate for companies above £500,000 went from 15% to 17%. On 1 April 2025 the nil rate band fell from £250,000 back to £125,000 and the 2% band reappeared between £125,001 and £250,000. A purchase completing either side of those dates pays a different amount on the same price — the calculator above has a date selector for exactly that reason.
What this calculator leaves out
It applies the standard residential bands. It does not apply first-time buyer relief (a separate page), the additional-property surcharge (a switch on this page), the non-resident surcharge, reliefs for shared ownership or the rent charge on a new lease. Each of those changes the answer, and each has its own page on this site. If your purchase involves more than one of them, the charges stack — work out each one and add them.
Source: HM Revenue & Customs (GOV.UK), read 22 October 2026. First-time buyer relief is separate and is not modelled here — check GOV.UK for the current thresholds.