SDLT Rates from April 2025

From 1 April 2025, the temporary SDLT thresholds reverted to their permanent levels. The nil-rate band returned to £125,000 (from £250,000), and the first-time buyer nil-rate band returned to £300,000 (from £425,000).

Standard rates: 0% up to £125,000, 2% on £125,001–£250,000, 5% on £250,001–£925,000, 10% on £925,001–£1,500,000, 12% above £1,500,000.

First-time buyers: 0% up to £300,000, 5% on £300,001–£500,000. Properties over £500,000 use standard rates.

Additional properties: A 5% surcharge applies on top of standard rates (increased from 3% in October 2024).

When is SDLT due?

SDLT must be paid within 14 days of completion. Your solicitor or conveyancer usually handles this on your behalf.

Does this apply in Scotland or Wales?

No — Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT). This calculator covers England and Northern Ireland only.