England & Northern Ireland · First-Time Buyer · SDLT

First-Time Buyer Stamp Duty Calculator UK

Estimate Stamp Duty Land Tax (SDLT) when buying your first home in England or Northern Ireland. For eligible first-time buyers purchasing a property for £500,000 or less, the first £300,000 is charged at 0% and the portion above £300,000 is charged at 5%.

Residential SDLT rules from 1 April 2025 Currency: GBP (£) Rates & examples ↓

Your inputs

Enter the property price in England or Northern Ireland. This calculator assumes the purchase is intended as your main residence and you meet the first-time buyer conditions.

Your results

Enter a purchase price and select Calculate to estimate Stamp Duty Land Tax.

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What is First-Time Buyers' Relief?

First-Time Buyers' Relief is a Stamp Duty Land Tax relief available on certain qualifying residential purchases in England and Northern Ireland.

It reduces the amount of SDLT payable when an eligible buyer purchases their first home for £500,000 or less.

The relief applies a 0% rate to the first £300,000 of the purchase price and a 5% rate to the portion above £300,000 up to £500,000.

First-time buyer nil-rate band £300,000

Qualifying first-home purchases up to this value generally attract no SDLT.

Maximum qualifying purchase price £500,000

Above this purchase price, First-Time Buyers' Relief is not available.

First-time buyer stamp duty rates

For eligible residential purchases on or after 1 April 2025, the following simplified First-Time Buyers' Relief rates apply.

Purchase price band SDLT rate
Up to £300,000 0%
£300,001 to £500,000 5% on the portion above £300,000
Above £500,000 Relief unavailable; standard residential rates apply
Important: The £500,000 limit applies to the entire purchase price. A purchase above that amount does not receive partial First-Time Buyers' Relief.

Standard residential SDLT rates

When First-Time Buyers' Relief is unavailable, the standard residential SDLT bands may apply, assuming no other surcharge or special treatment changes the liability.

Purchase price band Standard SDLT rate
Up to £125,000 0%
£125,001 to £250,000 2%
£250,001 to £925,000 5%
£925,001 to £1,500,000 10%
Above £1,500,000 12%

SDLT is progressive, so each rate applies only to the portion of the purchase price within the corresponding band.

Who qualifies for first-time buyer stamp duty relief?

To qualify, a buyer must meet the relevant first-time buyer conditions and intend to occupy the property as their only or main residence.

Previous ownership of a residential property, including certain interests in property outside the UK, can prevent a buyer from qualifying.

If two or more people purchase a property together, all buyers generally need to satisfy the first-time buyer conditions.

The property must also satisfy the qualifying purchase-price conditions. Special transaction types may have additional rules.

Calculator assumption: The tool assumes that the buyer qualifies for the relief whenever the purchase price is within the qualifying limit. It does not verify the buyer's previous ownership history or intended occupation.

How is first-time buyer stamp duty calculated?

For an eligible purchase of £500,000 or less:

  1. The first £300,000 of the purchase price is taxed at 0%.
  2. The portion above £300,000 is taxed at 5%.
  3. The calculated amounts are added to produce the estimated SDLT.

For qualifying purchases above £300,000 and no more than £500,000, the simplified formula is:

SDLT = (Purchase price − £300,000) × 5%

If the property costs more than £500,000, standard residential SDLT bands replace the relief calculation.

First-time buyer stamp duty worked examples

Example 1: £300,000 first home

  • Property price: £300,000
  • First £300,000 at 0%: £0

Estimated SDLT: £0

Example 2: £350,000 first home

  • Property price: £350,000
  • First £300,000 at 0%: £0
  • Remaining £50,000 at 5%: £2,500

Estimated SDLT: £2,500

Example 3: £400,000 first home

  • Property price: £400,000
  • First £300,000 at 0%: £0
  • Remaining £100,000 at 5%: £5,000

Estimated SDLT: £5,000

Example 4: £500,000 first home

  • Property price: £500,000
  • First £300,000 at 0%: £0
  • Remaining £200,000 at 5%: £10,000

Estimated SDLT: £10,000

Example 5: £550,000 property

First-Time Buyers' Relief is unavailable because the purchase price exceeds £500,000.

  • First £125,000 at 0%: £0
  • Next £125,000 at 2%: £2,500
  • Remaining £300,000 at 5%: £15,000

Estimated standard SDLT: £17,500

What happens if your first home costs over £500,000?

First-Time Buyers' Relief is not available when the total purchase price exceeds £500,000.

This creates an important difference between a £500,000 purchase and a purchase just above that threshold.

Buyers should calculate their estimated SDLT before setting their property budget.

What if you are buying with another person?

When purchasing a home jointly, the eligibility of every buyer matters.

If one buyer has previously owned a qualifying residential property, the transaction may not qualify for First-Time Buyers' Relief.

Check the full HMRC eligibility requirements before claiming the relief.

Does owning property abroad affect first-time buyer status?

Previous ownership of a qualifying residential property outside the UK can affect eligibility.

A buyer should not assume they qualify simply because they have never purchased a home in England.

England and Northern Ireland versus Scotland and Wales

Stamp Duty Land Tax applies to relevant property transactions in England and Northern Ireland.

Scotland uses Land and Buildings Transaction Tax (LBTT), while Wales uses Land Transaction Tax (LTT).

Different jurisdictions have different thresholds, tax bands and reliefs.

For Scottish purchases, use the First-Time Buyer LBTT Calculator Scotland .

How to use this calculator

  1. Enter the purchase price of your first home.
  2. Select Calculate.
  3. Review the estimated SDLT payable.
  4. Confirm your first-time buyer eligibility.
  5. Check the final amount against HMRC guidance or with your conveyancer.

Official HMRC stamp duty guidance

For current residential SDLT rates and First-Time Buyers' Relief conditions, consult:

Frequently asked questions

Do first-time buyers pay stamp duty in 2026?

Eligible first-time buyers pay no SDLT on the first £300,000 of a qualifying property purchase costing £500,000 or less. SDLT may be payable on the amount above £300,000.

How much stamp duty is payable on a £350,000 first home?

For an eligible buyer, the estimated SDLT is £2,500.

What is the first-time buyer stamp duty limit?

First-Time Buyers' Relief applies only to qualifying purchases costing £500,000 or less.

Do first-time buyers pay stamp duty on a £500,000 property?

Yes. For an eligible £500,000 purchase, the estimated SDLT is £10,000.

What happens at £500,001?

First-Time Buyers' Relief is unavailable because the purchase price exceeds £500,000. Standard SDLT rates may apply instead.

Do both buyers need to be first-time buyers?

Generally, all purchasers must satisfy the relevant first-time buyer conditions for the relief to apply.

Can I use this calculator for Scotland?

No. Scotland uses Land and Buildings Transaction Tax. Use a Scottish LBTT calculator instead.

Is this an official HMRC calculator?

No. CalculatorsOnline is an independent calculator website and is not affiliated with HMRC.

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Important: This calculator provides an informational SDLT estimate. It assumes first-time buyer eligibility where applicable and does not independently verify ownership history, residence status or special transaction rules. Higher rates, non-resident surcharges, shared ownership, linked transactions and other circumstances may change the final tax liability.

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