Stamp Duty
Stamp Duty Land Tax (SDLT) Summary for Property Purchases in the UK (2025)
1. Non-Residents
(Anyone who has not been in the UK for at least 183 days in the 12 months before the property purchase)
Additional Surcharge: +2% on top of standard SDLT rates
SDLT Rates (Non-Residents)
| Portion of Property Price | SDLT Rate |
|---|---|
| £0 – £250,000 | 2% |
| £250,001 – £925,000 | 7% |
| £925,001 – £1.5 million | 12% |
| Above £1.5 million | 14% |
Note: First-time buyer relief may apply but the 2% surcharge still remains.
2. UK Residents
(Anyone who has lived in the UK for at least 183 days in the last 12 months)
Standard SDLT Rates (Buying a Main Residence)
| Portion of Property Price | SDLT Rate |
|---|---|
| £0 – £250,000 | 0% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5 million | 10% |
| Above £1.5 million | 12% |
Additional Property (Second Home or Buy-to-Let)
Additional Surcharge: +3% on top of the standard SDLT rates
This applies to both residents and non-residents.
Example: Buying a £500,000 Property
| Buyer Type | SDLT Payable |
|---|---|
| UK Resident (Main Home) | £12,500 |
| Non-Resident (Main Home) | £22,500 |
| UK Resident (Second Home) | £27,500 |
| Non-Resident (Second Home) | £32,500 |
Please refer to HMRC or a professional for advice and amounts. This information is as at June 2025.