Stamp Duty Land Tax (SDLT) is a tax paid in the UK when you buy property or land over a certain price in England and Northern Ireland.
When it’s applicable:
- It applies when you buy a residential property for £250,001 or more (as of July 2025).
- If you're buying an additional property (like a second home or buy-to-let), a 3% surcharge applies on top of the standard rates.
- Stamp duty is also due on leasehold properties, some transfers of ownership, and non-residential or mixed-use land (at different rates).
The amount payable increases in bands — similar to income tax — and must be paid within 14 days of completion.
Check your stamp duty costs below.