The tax depends on the completion date (the "effective date"), not the date you agreed the sale. The main calculator always uses today's rules (reviewed 12 October 2026).
1 April 2025 (current): Thresholds return: 0% to £125,000; relief to £300,000
| Portion of the price | 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% |
First-time buyer relief: 0% to £300,000, 5% to £500,000, not available above £500,000. Additional homes: +5%. Non-UK residents: +2%. Company 'flat' rate on homes over £500,000: 17%.
31 October 2024: Higher rates rise to 5%; corporate rate 17%
| Portion of the price | Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer relief: 0% to £425,000, 5% to £625,000, not available above £625,000. Additional homes: +5%. Non-UK residents: +2%. Company 'flat' rate on homes over £500,000: 17%.
23 September 2022: 0% to £250,000; relief to £425,000
| Portion of the price | Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer relief: 0% to £425,000, 5% to £625,000, not available above £625,000. Additional homes: +3%. Non-UK residents: +2%. Company 'flat' rate on homes over £500,000: 15%.
1 October 2021: Holiday ends
| Portion of the price | 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% |
First-time buyer relief: 0% to £300,000, 5% to £500,000, not available above £500,000. Additional homes: +3%. Non-UK residents: +2%. Company 'flat' rate on homes over £500,000: 15%.
1 July 2021: Holiday tapers: 0% to £250,000
| Portion of the price | Rate |
|---|---|
| Up to £250,000 | 0% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
First-time buyer relief: 0% to £300,000, 5% to £500,000, not available above £500,000. Additional homes: +3%. Non-UK residents: +2%. Company 'flat' rate on homes over £500,000: 15%.
1 April 2021: 2% non-UK resident surcharge
| Portion of the price | Rate |
|---|---|
| Up to £500,000 | 0% |
| £500,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
No first-time buyer relief (or none worth claiming) in this period. Additional homes: +3%. Non-UK residents: +2%. Company 'flat' rate on homes over £500,000: 15%.
8 July 2020: Stamp duty holiday: 0% to £500,000
| Portion of the price | Rate |
|---|---|
| Up to £500,000 | 0% |
| £500,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
No first-time buyer relief (or none worth claiming) in this period. Additional homes: +3%. Company 'flat' rate on homes over £500,000: 15%.
22 November 2017: First-time buyer relief introduced
| Portion of the price | 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% |
First-time buyer relief: 0% to £300,000, 5% to £500,000, not available above £500,000. Additional homes: +3%. Company 'flat' rate on homes over £500,000: 15%.
1 April 2016: 3% higher rates for additional homes
| Portion of the price | 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% |
No first-time buyer relief (or none worth claiming) in this period. Additional homes: +3%. Company 'flat' rate on homes over £500,000: 15%.
4 December 2014: Slice system introduced
| Portion of the price | 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% |
No first-time buyer relief (or none worth claiming) in this period. No higher rates for additional homes. Company 'flat' rate on homes over £500,000: 15%.
Scotland and Wales history isn't modelled yet. For their past rates, see Revenue Scotland and the Welsh Revenue Authority. Today's rates: all UK rates.