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 - freehold or assigned leases with 21 years or more remaining
- SDLT on new or assigned residential leases of less than 21 years
- SDLT on rent for residential property - new leases
- SDLT on non-residential or mixed use property or land - freehold or assigned leases of any length
- SDLT on rent for non-residential or mixed use properties or land - new leases
- SDLT and Stamp Duty rates up to September 2008
SDLT on residential land or property - freehold or assigned leases with 21 years or more remaining
| Purchase price/lease premium or transfer value | SDLT rate |
|---|---|
| Up to £175,000 (until 31 December 2009 inclusive - doesn’t apply
to the residential element of a mixed use property) |
Zero |
| Over £175,000 to £250,000 |
1% |
| Over £250,000 to £500,000 |
3% |
| Over £500,000 | 4% |
SDLT rates and thresholds - full details
Read about when Disadvantaged Areas Relief applies
SDLT on new or assigned residential leases of less than 21 years
| Purchase price/lease premium or transfer value | SDLT rate |
|---|---|
| Up to £125,000 (£150,000 if the property is in disadvantaged area) | Zero |
| Over £125,000 to £250,000 | 1% |
| Over £250,000 to £500,000 |
3% |
| Over £500,000 | 4% |
SDLT rates and thresholds - including the rules on leases of less than 21 years
SDLT on rent for residential property - new leases
| Net present value of rent - residential | SDLT rate |
|---|---|
| Up to £175,000 | Zero |
| Over £175,000 | 1% of value that exceeds £125,000 |
Please note that these rates can apply in addition to the charges detailed in the table above 'SDLT on new or assigned residential leases of less than 21 years'.
SDLT rates and thresholds - full details
SDLT on non-residential or mixed use property or land - freehold or assigned leases of any length
| 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% |
SDLT rates and thresholds - full details
SDLT on rent for non-residential or mixed use properties or land - new leases
| 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
SDLT and Stamp Duty rates up to September 2008
Follow the links below to check SDLT and Stamp Duty rates in earlier tax years
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
