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Stamp Duty Calculator (England and Northern Ireland)

A £400,000 purchase in England pays £10,000 in Stamp Duty Land Tax: 0% on the first £250,000, then 5% on the remaining £150,000. From 1 April 2025, the nil-rate band returned to £125,000 and the first-time buyer relief threshold is £500,000 (0% to £300,000, then 5% up to £500,000). Scotland and Wales have their own taxes (LBTT and LTT) with different bands.

Stamp duty / Transfer tax
£5,000
Effective rate: 1.67%
≈ · European Central Bank rate, 2026-09-10
£
The purchase price - stamp duty is calculated on this amount
Buyer typeiYour buyer status - some categories qualify for tax relief or exemptions
Additional factors
How stamp duty scales with price
Tax amount and effective rate across the price range
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Tax is calculated by progressive banding. Each rate applies only to the slice of the purchase price that falls within that band, not to the whole price.

tax = sum of (slice × rate) for each band
  where slice = min(price, band upper) − band lower

Relief (e.g. first-time buyer): When active, the relief bands replace the standard bands entirely, but only if the purchase price is at or below the relief cap. Above the cap, standard rates apply to the full price with no concession.

Surcharges: Applied as a flat percentage of the full purchase price and added on top of the base tax. They do not affect which band is used for the base calculation.

Additional property surcharge

Buying a second home or investment property carries a 5% surcharge on the full purchase price, added in the Autumn 2024 Budget. Toggle "Additional property" above to see how it affects your figure. The surcharge applies from the first pound, not just the portion above a threshold.

Rates sourced from HMRC — Stamp Duty Land Tax rates. Last reviewed 2026-08-01. Effective from 2025-04-01. This is an estimate for illustrative purposes only. Confirm with your solicitor or conveyancer before completion.

How stamp duty is calculated

Most countries use a progressive or banded structure: you pay different rates on each slice of the purchase price, not a flat rate on the whole amount. In England, for example, you pay 0% on the first £250,000 and 5% on the amount between £250,000 and £925,000. The effective rate - total tax divided by price - is always lower than the top marginal rate. The calculator shows both figures.

What this doesn't include

This calculator covers stamp duty or transfer tax only. Your total purchase costs will also include legal and conveyancing fees, a property survey or valuation, land registry fees, and potentially a mortgage arrangement fee. In many countries these add another 2–4% on top of the stamp duty figure. Budget for all of them before committing to a purchase price.

Why our figure may differ from your solicitor's

Rates change with budgets and legislation. This calculator uses the rates current at the date shown in the provenance note above. If a new budget has recently changed the thresholds, there may be a lag before we update. Additionally, some jurisdictions have local variations - Wales and Scotland use entirely separate taxes (LTT and LBTT) with different rates. Always confirm the exact figure with your solicitor before completion.

Frequently asked questions

When is stamp duty paid?

In most countries, stamp duty or transfer tax must be paid at or before completion of the property purchase. In the UK, SDLT is due within 14 days of completion. In Australia, it is due within 30 days of settlement. Your solicitor or conveyancer will normally arrange payment on your behalf from the completion funds.

Do first-time buyers pay less stamp duty?

Many countries offer relief for first-time buyers. In England, first-time buyers pay 0% on the first £300,000 and 5% up to £500,000 (as of April 2025). Australia offers state-level exemptions or concessions. The Netherlands offers a full exemption for buyers under 35 on properties under €510,000. Toggle the buyer type above to see the rate that applies to you.

Is stamp duty tax-deductible?

Stamp duty or transfer tax is not deductible against income tax for owner-occupiers in most countries. However, it is typically added to the cost base of the property for capital gains tax purposes, reducing your taxable gain when you eventually sell. Investors in some jurisdictions may have different treatment - consult a tax adviser for your specific situation.

What happens if I buy a second home?

Most countries charge a surcharge for second or additional properties. In England, there is a 5% surcharge on the full purchase price. In Singapore, Additional Buyer Stamp Duty (ABSD) applies to all properties beyond the first. In the Netherlands, investors pay 10.4% rather than the owner-occupier rate of 2%. Toggle "Additional property" above to see the impact.

Does stamp duty apply to new-build properties?

Stamp duty rules for new-builds vary by country. In France, new-build properties are exempt from droits de mutation but attract 20% VAT on the purchase price. In England, SDLT applies to both new and existing properties at the same rates. In Spain, new developments attract IVA at 10% instead of ITP transfer tax. Check the rules for the country the property is in.

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Written and maintained by the Reckoner team

The repayment engines behind this site are tested against worked examples published by FRED, the Bank of Canada, the Bank of England and the Reserve Bank of Australia. Found an error? Contact us

Last reviewed September 11, 2026