Stamp duty land tax

Residential SDLT Rates

View the Stamp Duty Land Tax rates that apply to residential property transactions.

SDLT Thresholds

See the property price bands and thresholds used to determine SDLT.

Additional Property Rates

Check the higher SDLT rates that can apply when purchasing additional residential properties.

Non-Residential Rates

View the SDLT rates applicable to non-residential land and property transactions.

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Stamp Duty Land Tax Rates and Bandings - England and Northern Ireland

Purchase consideration
Rate – on portion above threshold
Rate if second or subsequent property
0 to £250,000*
0%
3%
£250,001 to £925,000
5%
8%
£925,001 to £1.5 million
10%
13%
Over £1.5 million
12%
15%

Note – there is a 2% surcharge in addition to the rates above where the purchaser is non-UK resident

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* For first-time buyers, where consideration is no more than £625,000, the 0% band is increased to£425,000 and the 5% rate applies to any consideration above £425,000 up to £625,000.

Wales

Purchases completed on or after 10 October 2022

Purchase consideration
Rate – on portion above threshold
0 to £225,000
0%
£225,001 to £400,000
6%
£400,001 to £750,000
7.5%
£750,001 to £1.5 million
10%
Over £1.5 million
12%

Additional property purchases

Purchase consideration
Rate – on portion above threshold
0 to £180,000
4%
£180,001 to £250,000
7.5%
£250,001 to £400,000
9%
£400,001 to £750,000
11.5%
£750,001 to £1.5 million
14%
Over £1.5 million
16%
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