Stamp Duty calculator (England & NI)

如何使用Stamp Duty calculator (England & NI)

它计算什么，何时使用

England 的 Calculate Stamp Duty Land Tax on a residential purchase 或 Northern Ireland、including first-time buyer relief、the higher rates件additional properties.

使用步骤

1. Enter the purchase 价格.
2. Choose 首页 mover, first-time buyer 或 additional property.
3. Tick the 箱 if the buyer 是 not UK resident.
4. Read the 税款 due 和 the band-by-band 明细.

各输入项的含义

• Buyer – Standard rates件a home mover、relief件a first-time buyer, 或 the 5% surcharge on additional homes、companies.
• Non-UK resident – Adds a 2% surcharge.

如何阅读结果

• Stamp Duty 至 薪酬 – The 总计 税款.
• Band 明细 – each slice 的 Tax charged the 价格.

公式

税款 是 charged on each slice the price: 0% 至 125,000、2% 至 250,000, 5% 至 925,000, 10% 至 1,500,000、12% above. First-time buyers pay 0% 至 300,000 和 5% from 300,000 至 500,000 和 get no relief above 500,000. Surcharges are added on the whole price.

计算示例

A 350,000 purchase by a 首页 mover: 0 on the first 125,000、2,500 on the next 125,000、the price. 的 5,000 on the final 100,000, a total 7,500, 或 2.14%

假设与局限

• Rates apply 从 1 April 2025件England 和 Northern Ireland.
• Scotland (LBTT) 和 Wales (LTT) have their own taxes.
• Mixed-use、leasehold、multiple-dwelling rules are not covered.

常见错误

• Applying the rate 至 the whole price instead 每件 band.
• Assuming first-time buyer relief applies above 500,000.

常见问题

Dated rule: SDLT rates件England 和 Northern Ireland effective 1 April 2025. Check GOV.UK before relying on the result.

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