Stamp Duty Land Tax Calculator
Estimate SDLT on a lease extension premium, a freehold purchase, or a residential or non-residential property acquisition.
England & Northern Ireland — rates as at August 2026
Estimated SDLT
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The rates used
Residential — standard rates
| Band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer relief
| Band | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Above £500,000 | Relief not available — standard rates apply |
Non-residential and mixed use
| Band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Above £250,000 | 5% |
Surcharges
| Band | Rate |
|---|---|
| Additional property, second home or company | +5% on each band, where the consideration is £40,000 or more |
| Non-UK resident buyer | +2% on each band |
| Company or non-natural person buying residential above £500,000 | 17% flat rate may apply unless a relief is available |
How SDLT applies to leasehold transactions
Lease extensions
SDLT is charged on the premium paid for the new lease at residential rates. Where you are increasing an interest you already hold, the higher rates do not apply if you already own 25% or more, the dwelling has been your only or main home for the previous three years, and your lease still has 21 years or more left to run. Where a rent is reserved, SDLT is also chargeable on the net present value of that rent over the term — nil on a statutory extension at a peppercorn, but potentially relevant on an informal extension where ground rent is retained.
Collective freehold purchase
Where six or more dwellings are acquired in a single transaction, HMRC treats the purchase as non-residential and the non-residential rates apply, which are usually considerably lower. This is no longer optional: multiple dwellings relief was abolished for transactions completing on or after 1 June 2024. Where at least one participating tenant is a non-natural person and the average price per qualifying flat exceeds £500,000, a 17% rate may apply to that interest.
Individual freehold purchase
A leaseholder of a house buying their freehold pays SDLT on the price at residential rates. Where the freehold is being acquired to enlarge an interest already held, the 25% / three-year / 21-year test above may exclude the higher rates.
Mixed use
A building with both residential and non-residential parts — a flat over a shop, for example — is charged at the non-residential rates, and the additional-property surcharge does not apply. Whether a property genuinely qualifies as mixed use is frequently challenged by HMRC.
Linked transactions
Where several purchases are linked, HMRC may aggregate the consideration, which can push the whole transaction into higher bands. This arises frequently on collective claims and portfolio purchases.
Filing
An SDLT return must be filed and the tax paid within 14 days of the effective date. A return is still required for most non-residential transactions below £150,000 even where no tax is due; residential transactions below £40,000 are generally exempt from the requirement.
Important
This calculator is a general guide only and produces an indicative figure. It applies the rates in force in England and Northern Ireland as at August 2026. Different regimes apply in Scotland (Land and Buildings Transaction Tax) and Wales (Land Transaction Tax).
It does not account for every relief, exemption or anti-avoidance provision — including multiple dwellings considerations, group and charity reliefs, linked transactions, exchanges, partnership and trust structures, or the reliefs available to non-natural persons. Rates and thresholds change, sometimes at short notice.
This is not tax advice. Blakes Chartered Surveyors is a firm of chartered surveyors and RICS Registered Valuers, not tax advisers. SDLT liability should be confirmed with your solicitor or a qualified tax adviser, and against the current rates published by HMRC, before you commit to a transaction.
Need the valuation behind the figure?
SDLT is charged on the premium or price agreed. Getting that figure right is where we come in — whether it is a lease extension premium, a collective claim or a freehold purchase.
