Methodology
Rates last verified 16 May 2026.
What the calculator does
For a given purchase price and buyer type, the calculator computes SDLT band by band against the current HMRC schedule and returns a single total plus the breakdown that produced it. The same engine runs at build time (for the static price-point pages) and in your browser when you change an input, so the numbers are identical regardless of how you got here.
Rates and rules applied
- standard residential bands as set out in /sdlt-rates/
- first-time buyer relief up to £500,000, with the cliff withdrawal above that
- 5% additional-property surcharge above the £40,000 threshold, applied to every band
- 2% non-UK resident surcharge, stacking on top of the additional surcharge if both apply
- 17% corporate flat rate for purchases over £500,000 (with standard rates plus surcharge below)
- mixed-use / non-residential bands when the mixed-use option is selected
Sources
Rates come directly from HMRC. Our primary references are:
Update process
SDLT rates change at fiscal events, not on a fixed schedule. When a Budget or other fiscal statement affects SDLT we aim to update the calculator within two hours of the announcement:
- read the precise change in the official documents
- update the rate tables in the calculator engine
- run the full test suite to confirm nothing else breaks
- update the "last verified" date in the footer and deploy
Historic regimes are retained so the calculator can be used to check prior-period purchases.
What this calculator does not do
- it does not advise on whether your purchase qualifies for FTB relief, the additional-property surcharge or the corporate reliefs, those are factual judgements
- it does not cover land transactions outside England and Northern Ireland (use LBTT for Scotland, LTT for Wales)
- it does not handle linked transactions or complex multi-dwelling deals where SDLT is calculated on combined consideration
- it is not financial advice, for anything material, ask your conveyancer or a tax adviser
Errors and corrections
If you spot a mistake in a rate, threshold, or surcharge, please email hello@stampdutyguide.co.uk. We treat accuracy as the central feature of this tool and fix issues quickly.