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SDLT Rates and Thresholds for Residential Investment Properties

Residential Investment Properties - SDLT Rates and Thresholds

SDLT is now charged at increasing rates for each portion of the purchase price rather than a set amount for the whole purchase price. Use HM Revenue and Customs’ (HMRC) SDLT calculator to work out how much you’ll pay.

Purchase Price

Stamp Duty Land Tax

(SDLT)Rate

below £40k0%
below £125k3%
between £125k to £250k5%
between £250k to £925k8%
between £925k to £1.5m13%
above £1.5m15%

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Example of New Stamp Duty Calculations

A buyer exchanges contracts for the purchase of a house for £345,000 on 11 November 2018, with completion expected in December 2018.

The SDLT on the property is calculated as follows.

Charge

Tax Payable

3% on the amount below £125k (a)£3,750
5% on the next £125k (b)£6,250
8% on the next £95,000 (c)£7,600
Total SDLT (a + b + c)£17,600