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Join UsCall UsStamp Duty Land Tax (SDLT) is a tax paid when purchasing property or land in England and Northern Ireland above certain price thresholds.
The amount due depends on the property value, buyer status, and property type, with higher rates applying to additional properties and non-UK residents.
Reliefs and exemptions may apply, such as for first-time buyers, which can reduce or remove the SDLT payable.
| Property value | Rate from 8 July 2020 to 30 June 2021 (1) | Rate from 8 July 2020 to 30 June 2021 on purchase of additional property (1) | Rate from 1 April 2021 to 30 June 2021 on purchase of residential property by certain non-UK residents (1) | Rate from 8 July 2020 to 30 June 2021 if purchase is of an additional residential property by certain non-UK residents (1) |
|---|---|---|---|---|
| £0 - £500,000 | 0% | 3% | 2% | 5% |
| £500,001 - £925,000 | 5% | 8% | 7% | 10% |
| £925,001 - £1.5m | 10% | 13% | 12% | 15% |
| Over £1.5m | 12% | 15% | 14% | 17% |
1. On the portion of the value above the threshold (slice system). Non-natural persons are subject to a 15% rate on residential property transactions over £500,000 unless they qualify for relief on or after 1 April 2021.
| Property value | Rate from 1 July 2021 to 30 September 2021 (1) | Rate from 1 July 2021 to 30 September 2021 on purchase of additional property (1) | Rate from 1 July 2021 to 30 September 2021 on purchase of residential property by certain non-UK residents (1) | Rate from 1 July 2021 to 30 September 2021 if purchase is of an additional residential property by certain non-UK residents (1) |
|---|---|---|---|---|
| £0 - £250,000 | 0% | 3% | 2% | 5% |
| £250,001 - £925,000 | 5% | 8% | 7% | 10% |
| £925,001 - £1.5m | 10% | 13% | 12% | 15% |
| Over £1.5m | 12% | 15% | 14% | 17% |
1. On the portion of the value above the threshold (slice system). Non-natural persons are subject to a 15% rate on residential property transactions over £500,000 unless they qualify for relief on or after 1 April 2021.
| Property value | Rate from 1 October 2021 to 22 September 2022 (1) | Rate from 1 October 2021 to 22 September 2022 on purchase of additional property (1) | Rate from 1 October 2021 to 22 September 2022 on purchase of residential property by certain non-UK residents (1) | Rate from 1 October 2021 to 22 September 2022 if purchase is of an additional residential property by certain non-UK residents (1) |
|---|---|---|---|---|
| £0 - £125,000 | 0% | 3% | 2% | 5% |
| £125,001 - £250,000 | 2% | 2% | 4% | 7% |
| £250,001 - £925,000 | 5% | 8% | 7% | 10% |
| £925,001 - £1.5m | 10% | 13% | 12% | 15% |
| Over £1.5m | 12% | 15% | 14% | 17% |
1. On the portion of the value above the threshold (slice system). Non-natural persons are subject to a 15% rate on residential property transactions over £500,000 unless they qualify for relief on or after 1 April 2021.
| Property value | Rate from 23 September 2022 to 30 October 2024 (1) | Rate from 23 September 2022 to 30 October 2024 on purchase of additional property (1) | Rate from 23 September 2022 to 30 October 2024 on purchase of residential property by certain non-UK residents (1) | Rate from 23 September 2022 to 30 October 2024 if purchase is of an additional residential property by certain non-UK residents (1) |
|---|---|---|---|---|
| £0 - £250,000 | 0% | 3% | 2% | 5% |
| £250,001 - £925,000 | 5% | 8% | 7% | 10% |
| £925,001 - £1.5m | 10% | 13% | 12% | 15% |
| Over £1.5m | 12% | 15% | 14% | 17% |
1. On the portion of the value above the threshold (slice system). Non-natural persons are subject to a 15% rate on residential property transactions over £500,000 unless they qualify for relief on or after 1 April 2021.
| Property value | Rate from 31 October 2024 to 31 March 2025 (1) | Rate from 31 October 2024 to 31 March 2025 on purchase of additional property (1) | Rate from 31 October 2024 to 31 March 2025 on purchase of residential property by certain non-UK residents (1) | Rate from 31 October 2024 to 31 March 2025 if purchase is of an additional residential property by certain non-UK residents (1) |
|---|---|---|---|---|
| £0 - £250,000 | 0% | 5% | 2% | 7% |
| £250,001 - £925,000 | 5% | 10% | 7% | 12% |
| £925,001 - £1.5m | 10% | 15% | 12% | 17% |
| Over £1.5m | 12% | 17% | 14% | 19% |
1. On the portion of the value above the threshold (slice system). Non-natural persons are subject to a 15% rate on residential property transactions over £500,000 unless they qualify for relief on or after 1 April 2021.
| Property value | Rate from 1 April 2025 to 31 March 2026 (1) | Rate from 1 April 2025 to 31 March 2026 on purchase of additional property (1) | Rate from 1 April 2025 to 31 March 2026 on purchase of residential property by certain non-UK residents (1) | Rate from 1 April 2025 to 31 March 2026 if purchase is of an additional residential property by certain non-UK residents (1) |
|---|---|---|---|---|
| £0 - £125,000 | 0% | 5% | 2% | 7% |
| £125,001 - £250,000 | 2% | 7% | 4% | 9% |
| £250,001 - £925,000 | 5% | 10% | 7% | 12% |
| £925,001 - £1.5m | 10% | 15% | 12% | 17% |
| Over £1.5m | 12% | 17% | 14% | 19% |
1. On the portion of the value above the threshold (slice system). Non-natural persons are subject to a 15% rate on residential property transactions over £500,000 unless they qualify for relief on or after 1 April 2021.
| Property value from 1 July 2021 - 22 September 2022 | Rate (1) | Property value from 23 September 2022 - 31 March 2025 | Rate (1) | Property value from 1 April 2025 | Rate (1) |
|---|---|---|---|---|---|
| £0 - £300,000 | 0% | £0 - £425,000 | 0% | £0 - £300,000 | 0% |
| £300,001 - £500,000 (2) | 5% | £425,001 - £625,000 (2) | 5% | £300,001 - £500,000 (2) | 5% |
[1] On the portion of value above the threshold (slice system).
[2] First-time buyer rates are not available if the purchase price is more than £500,000 before 23 September 2022 and £625,000 from 23 September 2022 until 31 March 2025.
[3] Rates are increased by 2% for certain ‘non-resident’ transactions.
| Property value | On or after 17 March 2016 (1) |
|---|---|
| £0 - £150,000 | 0% |
| £150,001 - £250,000 | 2% |
| Over £250,000 | 5% |
[1] On the portion of value above the threshold (slice system).
| Net present value (NPV) of the lease | On or after 17 March 2016 |
|---|---|
| £0 - £150,000 | 0% |
| £150,001 - £5m | 1% |
| Over £5m | 2% |
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