In this section:

  • SDLT rates tables - quick reference

SDLT rates tables - quick reference

These tables will help you quickly identify the current rates that apply to most Stamp Duty Land Tax (SDLT) transactions. When completing your SDLT return you should not rely on these tables alone - you'll find more detail about how the rates apply and their limitations by following the link at the end of the page to the guide 'SDLT rates and thresholds'.

On this page:

SDLT on residential land or property

SDLT on residential land or property - freehold or leasehold

Purchase price/lease premium or transfer value SDLT rate SDLT rate for first-time buyers
Up to £125,000 Zero Zero
Over £125,000 to £250,000 1% Zero
Over £250,000 to £500,000 3% 3%
Over £500,000 4% 4%

In the case of a new lease with a substantial rent, please also see the table below 'SDLT on rent for new residential leases'.

SDLT rates and thresholds - full details

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SDLT on rent for new residential leases

Net present value of rent - residential SDLT rate (includes first-time buyers)
Up to £125,000 Zero
Over £125,000 1% of value that exceeds £125,000

Please note that these rates can apply in addition to the charges detailed in table above.

SDLT rates and thresholds - full details

SDLT on residential land or property in disadvantaged areas

Purchase price/lease premium or transfer value SDLT rate SDLT rate for first-time buyers
Up to £150,000 Zero Zero
Over £150,000 to £250,000 1% Zero
Over £250,000 to £500,000 3% 3%
Over £500,000 4% 4%

Read about when Disadvantaged Areas Relief applies

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SDLT on non-residential or mixed use property or land

SDLT on non-residential or mixed use property or land – freehold or leasehold

Purchase price/lease premium or transfer value SDLT rate (includes first time buyers)
Up to £150,000 - annual rent is less than £1,000 Zero
Up to £150,000 - annual rent is £1,000 or more 1%
Over £150,000 to £250,000 1%
Over £250,000 to £500,000 3%
Over £500,000 4%

In the case of a new lease with a substantial rent, please also see the table below

SDLT rates and thresholds - full details

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SDLT on rent for non-residential or mixed use properties or land - new leases

Net present value of rent SDLT rate (includes first time buyers)
£0 - £150,000 Zero
Over £150,000 1% of the value that exceeds £150,000

SDLT rates and thresholds - full details

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SDLT and Stamp Duty rates before 25 March 2010

Follow the links below to check SDLT and Stamp Duty rates in earlier tax years

SDLT rates from 1 January 2010 until 24 March 2010

SDLT rates from 22 April 2009 until 31 December 2009

SDLT rates 3 September 2008 until 21 April 2009

SDLT rates from 12 March 2008 until 2 September 2008

SDLT rates from 23 March 2006 until 11 March 2008

SDLT rates from 1 December 2003 until 16 March 2005

Rates of Stamp Duty on land transfers before December 2003

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