SDLT calculators

For most transactions involving the sale or transfer of land or property you can use the HM Revenue & Customs (HMRC) calculators below to help you to work out how much to pay.

Note you cannot use the calculators for residential properties with chargeable consideration over £2 million where the 15 per cent rate applies. You will need to perform a manual calculation instead.

SDLT calculator for freehold transactions or assigned leases

HMRC's Stamp Taxes Internet calculator (land and property section) will help you work out how much:

  • Stamp Duty Land Tax (SDLT) you may need to pay when you buy or transfer freehold land or property
  • SDLT you may need to pay when you take on an assigned lease

Information you'll need

You'll find it helpful to have the following information to hand before you start:

  • the effective date of the purchase - this is usually the date of completion
  • the total amount of chargeable consideration for any transactions that are linked to this transaction
  • for mixed use property, a breakdown of how much rent is for the residential element and how much is for the business element
  • whether or not your property qualifies for Disadvantaged Areas Relief

Use the SDLT calculator for freehold transactions or assigned leases

SDLT rates and thresholds

SDLT calculator for new leases

You can use HMRC's SDLT on leases calculator below to help you work out how much SDLT you may need to pay on the grant of a new lease.

When you access the calculator you'll find a glossary which will help you understand some of the terms.

Information you'll need

You'll be asked to enter some details so you may find it helpful to have the following information to hand before you start:

  • the effective date of the transaction - this is usually the date of completion
  • the start and end dates as specified in the lease
  • the total premium payable
  • the rent payable in each of the first five years, if you know it
  • whether or not your property qualifies for Disadvantaged Areas Relief

Use the SDLT on lease transactions calculator

SDLT calculator for abnormal rent increases

You can use this calculator to help you work out whether a rent increase which starts after the fifth year of a lease is considered ‘abnormal’ and, if is, how much SDLT (if any) is payable.

It only applies to leases that started on or after 1 December 2003.

Information you’ll need

You'll need the following information before you start:

  • the date the lease started
  • the date the lease is due to end
  • the original net present value
  • the amount of SDLT originally paid
  • the date the rent increase is due
  • the new rent payable
  • whether it’s a residential, non-residential or mixed use lease
  • highest annual rent in first five years

When you can't use the calculator

You should not use the calculator if the lease was granted before 1 December 2003 (the abnormal rent increase rules apply only to leases granted on or after this date).

Use the Abnormal Rent Increase calculator

Find out more about abnormal rent and SDLT for leasehold purchases