UK Stamp Duty Land Tax (SDLT) from 1st April 2025

For first-time buyers

No SDLT on homes costing up to £300,000

5% SDLT on the portion from £300,001 to £500,000

Properties above £500,000: No first-time buyer relief

For other home buyers & movers

No SDLT on the first £125,000

2% from £125,001 to £250,000

5% from £250,001 to £925,000 

10% from £925,001 to £1.5 million 

12% for properties above £1.5 million 

For investors and individuals purchasing additional properties

5% on the first £125,000

7% from £125,001 to £250,000

10% from £250,001 to £925,000

15% from £925,001 to £1.5 million

17% for properties above £1.5 million

Non-UK residents stamp duty

From 1 April 2021, a 2% surcharge was added to stamp duty rates for buyers who are overseas/non-UK residents. This rate has remained unchanged and is therefore applied to the rates listed above.