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Tax Tables

Stamp Duty Land Tax

 

Residential property purchase - by transfer value

2025/26

31-Oct-24 - 31-Mar-25

1-Apr-24 - 30-Oct-24

2023/24

Standard rates

 
£0 - £125,000 0% 0% 0% 0%
£125,001 - £250,000 2% 0% 0% 0%
£250,001 - £925,000 5% 5% 5% 5%
£925,001 - £1,500,000 10% 10% 10% 10%
£1,500,001 + 12% 12% 12% 12%

First time buyers of property

£0 - £300,000 0% 0% 0% 0%
£300,001 - £425,000 5% 0% 0% 0%
£425,001 - £500,000 5% 5% 5% 5%
£500,001 - £625,000 Standard rate 5% 5% 5%
£625,001 + Standard rate Standard rate Standard rate Standard rate

Purchase of second property

£0 - £40,000 0% 0% 0% 0%
£40,001 - £125,000 5% 5% 3% 3%
£125,001 - £250,000 7% 5% 3% 3%
£250,001 - £925,000 10% 10% 8% 8%
£925,001 - £1,500,000 15% 15% 13% 13%
£1,500,001 + 17% 17% 15% 15%

Standard rates for non-UK residents

£0 - £125,000 2% 2% 2% 2%
£125,001 - £250,000 4% 2% 2% 2%
£250,001 - £925,000 7% 7% 7% 7%
£925,001 - £1,500,000 12% 12% 12% 12%
£1,500,001 + 14% 14% 14% 14%

Purchase of second property by non-UK residents

£0 - £40,000 0% 0% 0% 0%
£40,001 - £125,000 7% 7% 5% 5%
£125,001 - £250,000 9% 7% 5% 5%
£250,001 - £925,000 12% 12% 10% 10%
£925,001 - £1,500,000 17% 17% 15% 15%
£1,500,001 + 19% 19% 17% 17%

Companies and non-natural-persons

£0 - £40,000 0% 0% 0% 0%
£40,001 - £250,000 5% 5% 3% 3%
£250,001 - £500,000 10% 10% 8% 8%
£500,001 + 17% 17% 15% 15%

Non-residential property - by transfer value

2025/26

2024/25

2023/24

£0 - £150,000 0% 0% 0%
£150,001 - £250,000 2% 2% 2%
£250,001 + 5% 5% 5%

Leases more than 7 years - by net present value of rent

2025/26

2024/25

2023/24

Residential property

£0 - £125,000 0% 0% 0%
£125,001 - £250,000 1% 0% 0%
£250,001 + 1% 1% 1%

Non-residential property

£0 - £150,000 0% 0% 0%
£150,000 - £5,000,000 1% 1% 1%
£5,000,001 + 2% 2% 2%

Residential property leased by non-UK residents

£0 - £40,000 0% 0% 0%
£40,001 - £125,000 2% 2% 2%
£125,001 - £250,000 3% 2% 2%
£250,001 + 3% 3% 3%

Annual Tax on Enveloped Dwellings (ATED) - by value of property

2025/26

2024/25

2023/24

£0 - £500,000 £0 £0 £0
£500,001 - £1,000,000 £4,450 £4,400 £4,150
£1,000,001 - £2,000,000 £9,150 £9,000 £8,450
£2,000,001 - £5,000,000 £31,050 £30,550 £28,650
£5,000,001 - £10,000,000 £72,700 £71,500 £67,050
£10,000,001 - £20,000,000 £145,950 £143,550 £134,550
£20,000,001 + £292,350 £287,500 £269,450

Stamp tax on the purchase of shares

2025/26

2024/25

2023/24

Duty on shares purchased electronically 0.5% 0.5% 0.5%
Reserve tax on shares transferred to depositary schemes or clearance services 1.5% 1.5% 1.5%

Duty on shares purchased using a stock transfer form

Transaction value of £0 - £1,000 0.0% 0.0% 0.0%
Transaction value of £1,001 + 0.5% 0.5% 0.5%

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