Stamp Duty Land Tax (SDLT) Table

Here are the rates you pay on Stamp Duty Land Tax (SDLT) for 2022 and 2023.

Stamp Duty Land Tax for residential Properties in England

The SDLT for most properties in the UK

Rate Charge Band
0% Up to £250,000
5% Over £250,000 to £925,000.
10% Over £925,000 to £1,500,000.
12% Over £1,500,000

Rates effective 23rd September 2022 to 31st March 2025

Source: Gov residential rates

Online Stamp Duty calculator.

Check out the history of rate increases here.

First-Time Buyer SDLT

First-time buyers get additional discounts as follows:

  • £0 for the first £425,000 of a property valuation
  • 5% for any additional value up to £625,000

Rates effective 23rd September 2022

SDLT for Disadvantaged Areas

The Rates for disadvataged areas of the UK finished with transactions up to and including 6th April 2013.

SDLT For Zero Carbon Homes

Since October 2007 if you home is classed as zero carbon and has a selling price under £500,000 then you're completely exempt from the tax. The scheme ran for five years until 30th September 2012.

SDLT For Non Residential Properties

This tax is for commercial properties such as offices and shops but also includes agricultural land, any property or land not used for residential purposes and if you purchase six or more residential properties in a single transaction.

Freehold Properties

  • The first £150,000 - 0%
  • Between £150,000 and £250,000 - 2%
  • Anything over £250,000 - 5%

Leasehold Properties

Using the Net Present Value (NPV) of the lifetime of the lease:

  • The first £150,000 - 0%
  • The portion between £150,000 and £5,000,000 - 1%
  • The portion over £5,000,000 - 2%

Rates effective from 17th March 2016.

Source: Gov commercial rates