HM Revenue & Customs
Stamp Duty Land Tax Rates

From 22 November 2017

Rates for:
Purchase of land
Personal buyers with no other financial property interests (Note)
OR
Personal buyers with other financial property interests (Note) who are replacing current owned home
Purchase PriceStamp Duty Land Tax
£0-125,000 0%
£125,001 - 250,000 2%
£250,001 - 925,000 5%
£925,001 - 1,500,000 10%
£1,500,001 and over 12%

Rates for:
Purchase of additional property
OR
Purchase for resale after refurbishment or redevlopment
OR
Company buy-to-let
Purchase PriceStamp Duty Land Tax
£0-125,000 3%
£125,001 - 250,000 5%
£250,001 - 925,000 8%
£925,001 - 1,500,000 13%
£1,500,001 and over 15%

Rates for first time buyers buying property up to £500,000
Purchase PriceStamp Duty Land Tax
£0-300,000 0%
£300,001 - 500,000 5%

Rates for companies buying for own use
Purchase PriceStamp Duty Land Tax
£0-125,000 0%
£125,001 - 250,000 1%
£250,001 - 500,000 3%
£500,001 and over 15%

Note

Financial interest is defined as wholly owning property, or owning a share worth more than 40,000 in property, anywhere in the world