These tables will help you 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:
Purchase price/lease premium or transfer value |
SDLT rate |
|---|---|
Up to £125,000 |
Zero |
Over £125,000 to £250,000 |
1% |
Over £250,000 to £500,000 |
3% |
Over £500,000 to £1 million |
4% |
Over £1 million to £2 million |
5% |
| Over £2 million from 22 March 2012 | 7% |
| Over £2 million (purchased by certain persons, including corporate bodies) from 21 March 2012 | 15% |
In the case of a new lease with a substantial rent, please also see the table below 'SDLT on rent for new residential leases'.
For conditions that apply to the 15% rate see SDLT rates and thresholds - full details.
Net present value of rent - residential |
SDLT rate |
|---|---|
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
Purchase price/lease premium or transfer value |
SDLT rate |
|---|---|
Up to £150,000 |
Zero |
Over £150,000 to £250,000 |
1% |
Over £250,000 to £500,000 |
3% |
Over £500,000 to £1 million |
4% |
Over £1 million to £2 million |
5% |
| Over £2 million from 22 March 2012 | 7% |
| Over £2 million (purchased by certain persons, including corporate bodies) from 21 March 2012 | 15% |
Read about when Disadvantaged Areas Relief applies
Purchase price/lease premium or transfer value |
SDLT rate |
|---|---|
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
Net present value of rent |
SDLT rate |
|---|---|
£0 - £150,000 |
Zero |
Over £150,000 |
1% of the value that exceeds £150,000 |
SDLT rates and thresholds - full details
Follow the links below to check SDLT and Stamp Duty rates in earlier tax years
SDLT rates from 6 April 2011 until 24 March 2012
SDLT rates from 25 March 2010 to 5 April 2011
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 17 March 2005 until 22 March 2006
SDLT rates from 1 December 2003 until 16 March 2005
