Stamp Duty Land Tax Rates and Bandings
Stamp Duty Land Tax Rates and Bandings
Note – from 1 April 2021 there is a 2% surcharge in addition to the rates below where the purchaser is non-UK resident
Purchases completed on or after 1 October 2021
Purchase consideration
Rate – on portion above threshold
Rate if second or subsequent property
0 to £125,000
0%
3%
£125,001 to £250,000
2%
3%
£250,001 to £925,000
5%
8%
£925,001 to £1.5 million
10%
13%
Over £1.5 million
12%
15%