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Stamp Duty Calculator for UK Property, Shares & Leases

Calculate Stamp Duty Land Tax (SDLT), Land and Buildings Transaction Tax (LBTT), or Land Transaction Tax (LTT) for residential, commercial property, shares, and leases in England, Scotland, and Wales.

Your details

Select the type of transaction to calculate the correct duty.

Select the UK nation where the property is located or the transaction takes place. Different tax regimes apply.

For property: the total purchase price. For shares: the total consideration paid for the shares. For leases: the premium paid upfront (if any). Enter amount in GBP.

Select 'Yes' if the purchaser(s) have never owned a property anywhere in the world and this is their main residence. Relief may apply in England only.

Select 'Yes' if the purchaser(s) will own more than one residential property after this purchase (e.g., second home, buy-to-let). A higher rate surcharge applies.

Select 'Yes' if the property is being purchased by a company or other corporate body. Higher rates may apply for residential property.

Required for 'Lease Premium' transactions. Enter the annual rent payable under the lease. Used to calculate the Net Present Value (NPV) for Stamp Duty.

Required for 'Lease Premium' transactions. Enter the full length of the lease in years.

For 'Lease Premium' transactions. Enter any upfront premium paid to the landlord, in addition to rent.

Result

Total Stamp Duty / LBTT / LTT Payable £0.00

The final amount of tax due, after applying all reliefs and surcharges.

How it is calculated

Net Present Value of Rent (NPV) The taxable value of the rent, calculated using the prescribed discount rate.
£0.00
Tax before Reliefs or Surcharges Calculated duty using standard rates or shares rate.
£7,500.00
First-time Buyer Relief Relief applied if all conditions are met (England residential only).
£7,500.00
Additional Property Surcharge (England SDLT) Surcharge for second homes and buy-to-let properties (England residential SDLT).
£0.00
Higher Rates for Companies (England SDLT) Surcharge for purchases by companies (England residential SDLT).
£0.00
Additional Dwelling Supplement (Scotland LBTT) Supplement for additional residential properties in Scotland (LBTT).
£0.00
Higher Rates Tax (Wales LTT) Extra tax for additional properties or corporate purchases in Wales (LTT).
£0.00
Tax on Net Present Value of Rent Tax calculated on the NPV of rent using specific lease rent bands.
£0.00
Keep in mind
  • This calculator uses tax bands and rates for the 2025/26 tax year. Rates and thresholds can change with each government budget.
  • First-time buyer relief is only available for residential properties in England, subject to eligibility conditions and price thresholds. Wales (LTT) does not offer a first-time buyer relief.
  • The Additional Property Surcharge and Higher Rates for Companies in England (SDLT) are charged at 5% on the total purchase price for residential property.
  • For lease premium calculations, the Net Present Value (NPV) of rent is taxed separately using specific bands for rent. The premium (if any) is taxed using the standard property bands.
  • Stamp Duty Land Tax (SDLT) applies in both England and Northern Ireland, which share the same regime managed by HMRC.
  • The 'Purchase of Shares' option assumes the transaction is subject to Stamp Duty Reserve Tax (SDRT) at 0.5%. This applies to electronic transfers of shares. Different rules may apply for paper stock transfers.

Indicative result, calculated from the details and the rules listed below. It does not replace an official calculation or advice from a professional.

Prepare the document now

With the result already worked out, you can fill in the document right away.

Residential Property Co-ownership Deed (Tenancy in Common)
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UK Stamp Duty Calculator: SDLT, LBTT & LTT

Stamp Duty is a tax paid on property and land transactions in the United Kingdom. The specific tax you pay depends on which nation the property is located in: England (Stamp Duty Land Tax - SDLT), Scotland (Land and Buildings Transaction Tax - LBTT), or Wales (Land Transaction Tax - LTT). This tax also applies to purchases of shares in companies and to commercial leases.

Our calculator helps you estimate your liability quickly and accurately, taking into account different transaction types, reliefs for first-time buyers, and surcharges for additional properties or corporate purchases.

How is Stamp Duty Calculated?

The calculation follows a progressive band system for property transactions. You pay different percentages on the portions of the purchase price that fall within each tax band. For example, in England for a residential property, you pay 0% on the first £250,000, 5% on the portion between £250,001 and £925,000, and so on.

For share purchases, a flat rate of 0.5% is applied to the total consideration.

For commercial leases, the tax is calculated in two parts: 1) Any premium paid upfront is taxed using the standard non-residential property bands. 2) The Net Present Value (NPV) of the future rent is calculated using a government-prescribed discount rate (currently 3.5%) and taxed using separate, lower bands specific to lease rent.

Reliefs and Surcharges

First-time Buyer Relief (England only): In England, if you are buying your first home and the purchase price is £425,000 or less, you pay no Stamp Duty. If the price is between £425,001 and £625,000, you pay a reduced rate. There is no equivalent relief in Wales or Scotland.

Additional Property Surcharge (England): In England, if you are buying a residential property while already owning another (e.g., a second home or a buy-to-let), an extra 5% is added on top of the standard rates, calculated on the entire purchase price.

Higher Rates for Companies (England): In England, companies purchasing residential properties are also subject to the 5% surcharge.

Additional Dwelling Supplement (Scotland): In Scotland, a 6% supplement is applied to the entire purchase price of an additional residential property.

Higher Rates Tax (Wales): In Wales, purchases of additional residential properties or purchases by companies are taxed using a separate, higher set of tax bands (not a flat surcharge).

A Worked Example

Sarah is a first-time buyer purchasing a house in Manchester, England, for £400,000. As a first-time buyer and the price being below the £425,000 relief threshold, she pays £0 in Stamp Duty Land Tax.

David is buying a buy-to-let flat in Edinburgh, Scotland, for £300,000. He already owns his main residence. The LBTT on £300,000 for a residential property is calculated as: 0% on the first £145,000, 2% on the next £105,000 (£2,100), and 5% on the final £50,000 (£2,500). The total LBTT is £4,600. As it's an additional property, a 6% supplement is added on the entire price (£18,000), resulting in a total tax of £22,600.

A business takes a 10-year lease on a warehouse in Cardiff, Wales, with an annual rent of £20,000 and pays a £50,000 premium. The NPV of the rent is calculated as £166,332.11. The premium of £50,000 is taxed using non-residential bands (0%). The NPV of £166,332.11 is taxed using the Wales lease rent bands: 0% on the first £150,000, and 1% on the remaining £16,332.11 (£163.32). The total tax due is £163.32.

Frequently Asked Questions

What documents do I need after calculating my duty?

Once you know your estimated liability, you may need to prepare legal documents. For co-owning a residential property, a Residential Property Co-ownership Deed is essential to define each owner's share and responsibilities. For purchasing a company's shares, a Share Purchase Agreement formalises the transaction. For leasing commercial space, a Business Lease Agreement sets out the terms between landlord and tenant.

Do I pay Stamp Duty if I inherit a property?

No, Stamp Duty is not payable on property inherited from a deceased person. However, Inheritance Tax may apply to the estate.

Is Stamp Duty payable on commercial property?

Yes, but non-residential/commercial property has different (and often lower) tax bands compared to residential property.

How do I pay Stamp Duty?

Your solicitor or conveyancer will usually file the return and pay the tax to HMRC, Revenue Scotland, or the Welsh Revenue Authority on your behalf, within 14 days of the transaction completion.

What if I am buying a property with someone else?

The tax is calculated on the total purchase price. If one of the purchasers is a first-time buyer and the other is not, you may not qualify for first-time buyer relief. It's important to establish ownership shares legally with a co-ownership deed.

Next Steps and Legal Documents

After estimating your Stamp Duty, consider preparing the relevant legal document for your transaction:

  • For Co-owning a House: Use a Residential Property Co-ownership Deed to clearly record each co-owner's percentage share, financial contributions, and arrangements for sale or if one party wants to leave.
  • For Buying a Company's Shares: A Share Purchase Agreement protects both buyer and seller by detailing the shares sold, price, warranties, and completion process.
  • For Renting a Shop or Office: A Business Lease Agreement provides security for both landlord and tenant, covering rent, duration, repairs, and other key terms.

Always consult a qualified solicitor or tax advisor for transactions involving significant sums or complex circumstances.

Frequently asked questions

What is the difference between SDLT, LBTT, and LTT?

SDLT (Stamp Duty Land Tax) applies in England and Northern Ireland. LBTT (Land and Buildings Transaction Tax) applies in Scotland. LTT (Land Transaction Tax) applies in Wales. They are similar taxes but have different rates, bands, and rules set by each nation's revenue authority.

Do I pay Stamp Duty on a property under £125,000?

For residential property in England, the tax-free threshold is £250,000 (or £425,000 for first-time buyers). For commercial property in England, it's £150,000. In Scotland and Wales, the thresholds are different. Our calculator applies the correct zero-rate band automatically.

How is Stamp Duty calculated on a lease?

Stamp Duty on a lease is calculated in two parts: 1) Any upfront premium is taxed using the standard non-residential property bands. 2) The Net Present Value (NPV) of the future rent is calculated by discounting the annual rent over the lease term using a government-prescribed discount rate (currently 3.5%) and taxed using separate, lower bands specific to lease rent.

I am a first-time buyer but my partner is not. Can we get relief?

No. To qualify for first-time buyer relief in England, all purchasers must be first-time buyers who have never owned a property anywhere in the world. If one purchaser does not meet this condition, the relief is not available. Wales does not offer first-time buyer relief.

Is there Stamp Duty on gifted property?

If a property is transferred as a gift (with no money or other consideration changing hands), there is no Stamp Duty to pay. However, the transaction may still need to be reported to the relevant tax authority.

What happens if I don't pay Stamp Duty on time?

Late payment results in interest charges and potential penalties. Your solicitor or conveyancer is responsible for ensuring the tax return is filed and payment is made within 14 days of the transaction completion date.

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