Leasehold Property law. Personally delivered.
Leasehold Property law. Personally delivered.
Calculators
An indicative estimate of Stamp Duty Land Tax on a residential purchase, a lease extension premium, a freehold purchase by leaseholders, or a non-residential or mixed-use acquisition — using the current rates and thresholds for England & Northern Ireland.
SDLT is charged on a sliding scale: each band of the price is taxed only at that band’s own rate, not the whole amount at the top rate. These are the rates and thresholds this calculator applies.
An extra 5% applies across every band where the buyer already owns another dwelling and is not replacing their main residence — typically a second home, buy-to-let, or a purchase by a company. It only bites where the price is £40,000 or more. A further 2% applies where the buyer is not UK resident, and the two surcharges can stack on top of each other and on top of the standard rates.
England & Northern Ireland — Stamp Duty Land Tax rates as at August 2026
Estimated SDLT
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This is a simplified, non-binding estimate for guidance only. SDLT has a number of reliefs, exemptions and edge cases — including linked transactions, multiple dwellings, and specific rules for corporate and non-UK resident buyers — that a short calculator cannot fully capture. For a figure you can rely on, speak to your conveyancing solicitor or accountant before exchange.
Lease extensions. SDLT is charged on the premium you pay for the extended term, using the same bands as an ordinary purchase. Because you already hold the existing lease, HMRC’s guidance treats a lease extension as increasing an interest you already have rather than acquiring an additional property: broadly, the 5% additional-dwelling surcharge does not apply where you already own 25% or more of the flat, it has been your only or main home for the last three years, and your existing lease has more than 21 years left to run. If a longer new lease is granted rather than a straightforward extension, SDLT can also be chargeable separately on the net present value of the rent over its term.
Freehold purchases by leaseholders. Where six or more flats are bought in a single collective enfranchisement transaction, HMRC treats the purchase as non-residential, so the mixed-use rates apply to the whole price rather than the residential bands. This is not optional: multiple dwellings relief, which used to soften the effect of buying several flats together, was abolished for transactions completing on or after 1 June 2024. Fewer than six participating flats generally falls back to the ordinary residential rules instead. Where the nominee purchaser is a company and the average price per qualifying flat is high, a flat 17% rate can apply in place of the usual bands — this is a corner case worth checking with us before you rely on any estimate.
Timing. SDLT is due, and a return must be filed with HMRC, within 14 days of completion — not the date the price is agreed. Your conveyancing solicitor normally handles the filing and payment as part of completion.
SDLT has a long list of reliefs and edge cases that a short calculator cannot fully capture. Get advice before relying on an estimate where any of these apply:
Buying more than one property from the same seller, or as part of a wider arrangement, can mean the transactions are added together for SDLT purposes — often pushing the total into a higher band than either purchase would attract alone.
Buying several self-contained dwellings, or a mix of residential and commercial elements in one transaction, has its own rules for splitting out the calculation that this tool does not attempt.
Trusts, partnerships, and purchases involving more than two buyers with different residence or ownership positions can each change which rates and surcharges apply.
Charities relief, group relief, and a number of other narrow reliefs are not built into this calculator and can significantly change the figure where they are available.
Tell us about the transaction and we will confirm the SDLT position, alongside advice on the lease extension, freehold purchase or landlord and tenant matter itself. The first conversation is at no cost.
This calculator gives an indicative, non-binding estimate only and is not tax advice. Rates, thresholds and reliefs change and this tool does not capture every relief, exemption or linked-transaction rule.
