8 May 2025 · 5 min read

Stamp Duty in the UK: 2025 Rates Explained

From April 2025 the SDLT nil-rate band dropped back to £125,000. Here's what you'll pay on a typical UK home purchase.

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Stamp Duty Land Tax (SDLT) applies to property purchases in England and Northern Ireland. Scotland uses LBTT; Wales uses LTT. The rates below are the standard SDLT bands from 1 April 2025.

Standard rates

0% up to £125,000 · 2% £125,001–£250,000 · 5% £250,001–£925,000 · 10% £925,001–£1.5m · 12% above £1.5m.

First-time buyer relief

First-time buyers pay 0% up to £300,000 and 5% on the portion £300,001–£500,000. Above £500,000, standard rates apply.

Additional homes

Buy-to-let and second homes add a 5% surcharge on every band. A £400,000 second home costs £27,500 in SDLT vs £7,500 standard.

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