IDM Tools

Residential land or property SDLT rates and thresholds

Stamp Duty Land Tax (SDLT) is charged on land and property transactions in the UK. The tax is charged at different rates and has different thresholds for different types of property and different values of transaction.

Purchase price of property

Rate of SDLT (percentage
of portion of purchase
price)

Up to £125,000

0%

The next £125,000 (the portion from £125,001 to £250,000)

2%

The next £675,000 (the portion from £250,001 to £925,000)

5%

The next £575,000 (the portion from £925,001 to £1.5 million)

10%

The remaining amount (the portion above £1.5 million)

12%

First time buyers

First-time buyers have to pay the same stamp duty rates as everybody else – and, as of 4 December 2014, that amount is tiered, like income tax.

Calculate Stamp Duty For Single Home Owner

Calculate Stamp Duty For Second Home Owner or Buy to Let Property

Properties purchased as a second home are subject to a 3% increase after the 1st April 2016.

Non-Residential land or property SDLT rates and thresholds

Stamp Duty Land Tax (SDLT) is charged on land and property transactions in the UK. The tax is charged at different rates and has different thresholds for different types of property and different values of transaction.

Purchase price/lease premium
or transfer value

Rate of SDLT (percentage
of portion of purchase
price)

Up to £150,000 – annual rent is less than £1,000

0%

Up to £150,000 – annual rent is £1,000 or more

1%

Over £150,000 to £250,000

1%

Over £250,000 to £500,000

3%

Over £500,000

5%

Calculate Non-Residential Stamp Duty