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 Price	Stamp 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 Price	Stamp 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 Price	Stamp Duty Land Tax
£0-300,000	0%
£300,001 - 500,000	5%

Rates for companies buying for own use

Purchase Price	Stamp Duty Land Tax
£0-125,000	0%
£125,001 - 250,000	1%
£250,001 - 500,000	3%
£500,001 and over	15%

Note