Stamp Duty Calculator
Calculate UK Stamp Duty Land Tax (SDLT) for England, LBTT for Scotland, or LTT for Wales. Get instant results with a detailed breakdown and tax-saving tips.
Property Details
No SDLT up to £300k on first home
+5% surcharge (buy-to-let, second home)
+2% surcharge applies
Rates are up-to-date for the current schedule and will auto-switch when newer rates are added.
Stamp Duty
£25,000
Tax payable on completion
Effective Rate
7.14%
Of property price
Total Cost
£375,000
Property + Tax
Rate Breakdown
| Band | Taxable | Rate | Tax |
|---|---|---|---|
| £0 - £125,000 | £125,000 | 5% | £6,250 |
| £125,000 - £250,000 | £125,000 | 7% | £8,750 |
| £250,000 - £925,000 | £100,000 | 10% | £10,000 |
| Total Stamp Duty | £25,000 | ||
Tax-saving tips
- TIPYour effective rate is 7.14% of the price — £25,000 on £350,000.
- CHECKAbout £17,500 of this is the 5% additional-property surcharge — unavoidable unless the purchase replaces your main home.
- TIPAs a higher-rate landlord, holding this in an SPV (limited company) wouldn't change the stamp duty here, but it sidesteps Section 24 — mortgage interest stays fully deductible. Weigh that against ~£300–£500/yr of company running costs.
- TIPBuying jointly with a first-time-buyer partner who will own it as their only home can avoid the additional-property surcharge — take advice on the ownership structure.
- TIPStamp duty must be reported and paid within 14 days of completion — your solicitor handles this as part of conveyancing.
SDLT
Section 24
SPV
first-time buyer
Personal vs SPV
SPV (Special Purpose Vehicle)A limited company set up purely to hold buy-to-let property. Rental profit is taxed at corporation tax rather than income tax, and mortgage interest is fully deductible (Section 24 does not apply) — but there are running costs and tighter mortgage options. — the full tax picture
SPV
Stamp duty is the same either way at this price. What changes is the income tax you pay every year you hold it. Adjust the rental assumptions to see your structure breakeven.
£50,271 – £125,140
Section 24
The takeaway
- TIPStamp duty is the same whether you buy personally or through an SPV at this price — the additional-property surcharge applies to both. What changes is the income tax you pay every year you hold it.
- WINAs an SPV you'd pay the same stamp duty here, but save about £4,840/yr in income tax. After the higher Ltd-company mortgage rate and ~£1,250/yr accountancy, the SPV is still about £1,621/yr better off than holding it personally.
- TIPThe SPV is ahead from year one — its yearly cashflow advantage more than covers the extra running cost straight away.
Estimates, not tax advice. The SPV side already factors the higher Ltd-company mortgage rate (+0.75%) and ~£1,250/yr accountancy, so the comparison isn't one-sided. Speak to an accountant before incorporating.
Stamp Duty Calculation
Stamp duty is calculated progressively across tax bands. Each portion of the property price is taxed at different rates, plus any applicable surcharges for additional properties, non-UK residents, or company purchases.