Stamp duty rates in England and Northern Ireland
These rates apply to purchases completing on or after 1 April 2025. You pay each rate only on the part of the price that falls inside its band.
| Part of the price | Moving home | First-time buyer | Additional home |
|---|---|---|---|
| Up to £125,000 | 0% | 0% | 5% |
| £125,001 to £250,000 | 2% | 0% | 7% |
| £250,001 to £300,000 | 5% | 0% | 10% |
| £300,001 to £500,000 | 5% | 5% | 10% |
| £500,001 to £925,000 | 5% | As moving home | 10% |
| £925,001 to £1.5 million | 10% | As moving home | 15% |
| Over £1.5 million | 12% | As moving home | 17% |
Above £500,000 first-time buyers get no relief and pay the moving-home rates on the whole price. Buyers who are not UK resident add 2 percentage points to every band.
Sources: GOV.UK residential property rates, Finance Act 2003, section 55.
First-time buyer relief
First-time buyers pay nothing on the first £300,000 and 5% on the part from £300,001 to £500,000. If the price is over £500,000, the relief cannot be claimed at all.
Every buyer must be a first-time buyer, meaning they have never owned a home or a share of one anywhere in the world, including one they inherited. Each buyer must plan to live in the home as their only or main residence.
The relief cannot be claimed if the higher rates for additional homes apply.
Sources: GOV.UK, HMRC Stamp Duty Land Tax Manual SDLTM29831 and SDLTM29845.
Buying an additional home
If you will own more than one home when the purchase completes, you usually pay 5 percentage points more on every band. The higher rates apply to purchases of £40,000 or more.
If the new home replaces your main home, the higher rates do not apply as long as you sold the old one in the 3 years before.
If you buy first and sell your old main home within 3 years, you pay the higher rates and can claim the difference back.
Claim within 12 months of the sale or of the filing date for the new purchase, whichever is later.
Married couples and civil partners are treated as buying together for this rule, even if only one of you is on the purchase, unless you have permanently separated.
Source: GOV.UK, buying an additional residential property.
If a buyer is not UK resident
Add 2 percentage points to every band. For stamp duty, you count as not UK resident if you were in the UK for fewer than 183 days in the 12 months before the purchase. This is a different test from the one used for income tax.
If one joint buyer is not UK resident, all of them pay the surcharge. The exception is spouses or civil partners living together where one of them is UK resident and is buying.
Sources: GOV.UK, rates for non-UK residents, Finance Act 2003, Schedule 9A.
When stamp duty is paid
The return and the tax are due within 14 days of completion. If you have a solicitor, agent or conveyancer, they will usually file the return and pay the tax for you on the day of completion.
Source: GOV.UK, Stamp Duty Land Tax.
Stamp duty at common prices
| Price | First-time buyer | Moving home | Additional home |
|---|---|---|---|
| £250,000 | £0 | £2,500 | £15,000 |
| £300,000 | £0 | £5,000 | £20,000 |
| £400,000 | £5,000 | £10,000 | £30,000 |
| £500,000 | £10,000 | £15,000 | £40,000 |
| £625,000 | £21,250 | £21,250 | £52,500 |
| £1,000,000 | £43,750 | £43,750 | £93,750 |
These figures come from the same calculator as the result above, for buyers who are UK resident.
What this calculator does not cover
Purchases by companies, six or more homes bought together, mixed-use property, new leases where rent is payable, shared ownership, linked transactions and any relief other than first-time buyer relief. For those, use HMRC's calculator or ask your solicitor.
Buying in Wales? Use the Land Transaction Tax calculator.