Stamp Duty calculator for couples (England & Northern Ireland)
Stamp Duty Land Tax (SDLT) is an upfront purchase cost. It doesn’t change your monthly bills directly — but it can change how much cash you keep for the deposit, emergency fund, and moving costs. This page explains the key SDLT rules for couples and gives worked examples using the same rules engine as our calculator.
What affects SDLT for couples?
SDLT is based on purchase price and the residential rate bands. Then, depending on your situation, you might pay higher rates: additional property surcharge (higher rates for additional dwellings) and/or the non‑UK resident surcharge.
For simplicity, this tool focuses on England & Northern Ireland residential SDLT and common scenarios. Always check your case with GOV.UK and a professional if needed.
How couples budget for SDLT (practical)
SDLT often shows up as “just another line item” — but it can materially change your plan. A couple‑friendly approach is to treat it like a cash constraint: if paying SDLT reduces your deposit, you may borrow more and your monthly mortgage payment rises.
If you’re deciding how much house you can afford, estimate SDLT first, then run the main calculator with the resulting deposit and stress test +1% / +2%. See how much house can we afford for a step‑by‑step flow.
First‑time buyer relief (FTB)
If you qualify as a first‑time buyer and the price is up to £500,000, you may get a lower rate on the first portion of the purchase. If the price is over £500,000, the relief does not apply and standard rates are used.
Additional property surcharge (31 Oct 2024 change)
From 31 Oct 2024, the additional property surcharge is +5% on top of the residential rates. There’s a transitional rule: if you exchanged contracts before 31 Oct 2024 but complete on or after that date, the old +3% applies.
Non‑UK resident surcharge (+2%)
From 1 Apr 2021, non‑UK residents pay an extra +2% on top of residential rates. This stacks with the additional property surcharge.
Worked SDLT examples
The totals below include all relevant bands and surcharges for each scenario, and show the effective tax rate (tax ÷ price).
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0–£125,000 | 0% | £125,000 | £0 |
| £125,000–£250,000 | 2% | £125,000 | £2,500 |
| £250,000–£925,000 | 5% | £45,000 | £2,250 |
| £925,000–£1,500,000 | 10% | £0 | £0 |
| £1,500,000+ | 12% | £0 | £0 |
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0–£300,000 | 0% | £300,000 | £0 |
| £300,000–£500,000 | 5% | £100,000 | £5,000 |
- Surcharges applied: additional property +5%.
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0–£125,000 | 5% | £125,000 | £6,250 |
| £125,000–£250,000 | 7% | £125,000 | £8,750 |
| £250,000–£925,000 | 10% | £45,000 | £4,500 |
| £925,000–£1,500,000 | 15% | £0 | £0 |
| £1,500,000+ | 17% | £0 | £0 |
- Surcharges applied: additional property +5% and non‑UK resident +2%.
| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0–£125,000 | 7% | £125,000 | £8,750 |
| £125,000–£250,000 | 9% | £125,000 | £11,250 |
| £250,000–£925,000 | 12% | £45,000 | £5,400 |
| £925,000–£1,500,000 | 17% | £0 | £0 |
| £1,500,000+ | 19% | £0 | £0 |