{
  "id": "stamp-duty",
  "version": "94bdd3965bc7",
  "status": "published",
  "name": "Stamp Duty Calculator",
  "question": "How much stamp duty will I pay?",
  "summary": "Works out Stamp Duty Land Tax on a home in England or Northern Ireland with the rates from April 2025, first-time buyer relief, and the surcharges for a second home or a non-UK resident.",
  "category": "finance",
  "subcategory": "mortgage-and-real-estate",
  "url": "https://www.acalculator.org/finance/stamp-duty-calculator",
  "markdown": "https://www.acalculator.org/finance/stamp-duty-calculator.md",
  "kind": "function",
  "method": "Tax = sum over bands of (part of the price in the band) × (band rate + surcharges) ÷ 100. Standard bands: 0% to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million, 12% above. First-time buyer (price £500,000 or less): 0% to £300,000, 5% to £500,000. Additional home (£40,000 or more): +5% on every band. Non-UK resident (£40,000 or more): +2% on every band.",
  "assumptions": [
    "Residential property in England or Northern Ireland, rates from 1 April 2025. Scotland (LBTT) and Wales (LTT) have their own taxes.",
    "First-time buyer relief needs every buyer to be a first-time buyer who will live in the home.",
    "Not modelled: mixed-use and non-residential rates, the 17% rate for some purchases by companies, multiple dwellings, shared ownership, and refunds of the higher rates. It is an estimate, not tax advice."
  ],
  "inputs": {
    "$schema": "https://json-schema.org/draft/2020-12/schema",
    "type": "object",
    "properties": {
      "price": {
        "title": "Purchase price (£)",
        "description": "The price paid for the residential property, in pounds.",
        "type": "number",
        "minimum": 0,
        "maximum": 1000000000
      },
      "buyer": {
        "title": "Buyer",
        "description": "Moving home or buying your only home, buying your first home, or buying an additional home.",
        "type": "string",
        "enum": [
          "standard",
          "first",
          "additional"
        ]
      },
      "nonres": {
        "title": "Non-UK resident buyer",
        "description": "A buyer who was not in the UK for at least 183 days in the 12 months before the purchase pays 2% more.",
        "type": "boolean"
      }
    }
  },
  "outputs": {
    "tax": {
      "label": "Stamp Duty Land Tax",
      "description": "The SDLT due on the purchase, in pounds.",
      "format": "money"
    },
    "rate": {
      "label": "Effective rate",
      "description": "The tax as a percent of the price.",
      "format": "percent"
    },
    "rates": {
      "label": "Rates used",
      "description": "Which set of rates and surcharges applied.",
      "format": "text"
    },
    "steps": {
      "label": "Tax by band",
      "description": "The tax on each band of the price.",
      "format": "text"
    }
  },
  "defaultAnswer": {
    "inputs": {
      "price": 300000,
      "buyer": "standard",
      "nonres": false
    },
    "outputs": {
      "tax": 5000,
      "rate": 1.6666666666666667,
      "rates": "Standard rates",
      "steps": "0% on £0.00 to £125,000.00 = £0.00; 2% on £125,000.00 to £250,000.00 = £2,500.00; 5% on £250,000.00 to £300,000.00 = £2,500.00"
    },
    "text": "Stamp Duty Land Tax on a £300,000 purchase is £5,000.00, an effective rate of 1.67%."
  },
  "examples": [
    {
      "given": {
        "price": 295000,
        "buyer": "standard"
      },
      "expect": {
        "tax": 4750
      },
      "source": "GOV.UK, Stamp Duty Land Tax residential property rates, https://www.gov.uk/stamp-duty-land-tax/residential-property-rates; hand calculation in content.mdx: 2% of £125,000 + 5% of £45,000; Python 3: 0.02*125000 + 0.05*45000"
    },
    {
      "given": {
        "price": 500000,
        "buyer": "first"
      },
      "expect": {
        "tax": 10000,
        "rate": 2
      },
      "source": "GOV.UK, Stamp Duty Land Tax residential property rates, https://www.gov.uk/stamp-duty-land-tax/residential-property-rates; hand calculation in content.mdx: first-time buyer, 5% of £200,000 above £300,000"
    },
    {
      "given": {
        "price": 510000,
        "buyer": "first"
      },
      "expect": {
        "tax": 15500
      },
      "source": "GOV.UK, Stamp Duty Land Tax residential property rates, https://www.gov.uk/stamp-duty-land-tax/residential-property-rates; hand calculation in content.mdx: above £500,000 no relief, so standard rates: 2,500 + 13,000"
    },
    {
      "given": {
        "price": 300000,
        "buyer": "additional"
      },
      "expect": {
        "tax": 20000
      },
      "source": "GOV.UK, Stamp Duty Land Tax residential property rates, https://www.gov.uk/stamp-duty-land-tax/residential-property-rates; hand calculation in content.mdx: each band plus 5%: 5% of £125,000 + 7% of £125,000 + 10% of £50,000"
    },
    {
      "given": {
        "price": 2000000,
        "buyer": "standard",
        "nonres": true
      },
      "expect": {
        "tax": 193750
      },
      "source": "GOV.UK, Stamp Duty Land Tax residential property rates, https://www.gov.uk/stamp-duty-land-tax/residential-property-rates; hand calculation in content.mdx: each band plus 2%: 2,500 + 5,000 + 47,250 + 69,000 + 70,000; Python 3 in the progress log"
    },
    {
      "given": {
        "price": 35000,
        "buyer": "additional"
      },
      "expect": {
        "tax": 0
      },
      "source": "GOV.UK, Stamp Duty Land Tax residential property rates, https://www.gov.uk/stamp-duty-land-tax/residential-property-rates; hand calculation in content.mdx: the higher rates do not apply below £40,000"
    },
    {
      "given": {
        "price": 35000,
        "buyer": "standard",
        "nonres": true
      },
      "expect": {
        "tax": 0
      },
      "source": "gov.uk, Rates of Stamp Duty Land Tax for non-UK residents: the surcharge is for £40,000 or more"
    }
  ],
  "sources": [
    "gov.uk, Stamp Duty Land Tax: residential property rates (bands, first-time buyer relief, additional homes, non-UK residents; retrieved 2026-10-05). https://www.gov.uk/stamp-duty-land-tax/residential-property-rates",
    "HMRC, Increase to the higher rates of Stamp Duty Land Tax: 5% from October 31, 2024 (retrieved 2026-10-05). https://www.gov.uk/government/publications/stamp-duty-land-tax-increase-to-the-higher-rates-of-stamp-duty-land-tax-and-to-the-single-rate-payable-by-non-natural-persons",
    "gov.uk, Rates of Stamp Duty Land Tax for non-UK residents (the 2% surcharge, for £40,000 or more; retrieved 2026-10-05). https://www.gov.uk/guidance/rates-of-stamp-duty-land-tax-for-non-uk-residents"
  ],
  "related": [
    "mortgage",
    "uk-income-tax"
  ],
  "changelog": []
}