{"id":13577,"date":"2025-09-24T12:48:26","date_gmt":"2025-09-24T12:48:26","guid":{"rendered":"https:\/\/www.black-brick.com\/?post_type=guide&#038;p=13577"},"modified":"2025-10-09T08:57:10","modified_gmt":"2025-10-09T08:57:10","slug":"stamp-duty-in-2025-what-you-need-to-know-about-sdlt","status":"publish","type":"guide","link":"https:\/\/www.black-brick.com\/property-guides\/stamp-duty-in-2025-what-you-need-to-know-about-sdlt\/","title":{"rendered":"Stamp Duty in 2025: What You Need to Know about SDLT"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">When you\u2019re eyeing a UK property \u2013 especially something high-value \u2013 Stamp Duty is often one of your biggest extra costs. Buyers pay it up front when purchasing a property \u2013 whether it\u2019s a first home, a second home, or a buy-to-let investment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">You may also come across other taxes further down the line \u2013 such as <\/span><a href=\"https:\/\/www.black-brick.com\/property-guides\/capital-gains-tax\/\"><span style=\"font-weight: 400;\">Capital Gains Tax<\/span><\/a><span style=\"font-weight: 400;\"> when selling, or <\/span><a href=\"https:\/\/www.black-brick.com\/property-guides\/inheritance-tax\/\"><span style=\"font-weight: 400;\">Inheritance Tax<\/span><\/a><span style=\"font-weight: 400;\"> when passing a property on. In most cases, though, Stamp Duty is the largest upfront cost. That\u2019s why it pays to get the right advice early. At Black Brick, we can introduce you to leading independent tax specialists in London, so you have a clear picture before you commit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Alongside any advice, you can also find everything you need to know about Stamp Duty below \u2013 with the option to download it as a PDF guide if that\u2019s more convenient.<\/span><\/p>\n<h2><b>What Is Stamp Duty?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Stamp Duty, officially called Stamp Duty Land Tax (SDLT), is a tax on property purchases in England and Northern Ireland. Introduced in December 2003, it replaced the old \u201cstamp\u201d system. Buyers submit a land transaction return to HMRC to calculate and pay the tax, rather than relying on a physical stamp.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Scotland and Wales have their own systems \u2013 in Scotland, it\u2019s called Land and Buildings Transaction Tax (LBTT), and in Wales, the Land Transaction Tax (LTT).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In England and Northern Ireland, Stamp Duty rates can differ depending on whether it\u2019s your primary home, a second property, a buy-to-let, or you\u2019re a non-UK resident \u2013 we cover the details in the sections below.<\/span><\/p>\n<h2><b>Stamp Duty Rates and Thresholds<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Stamp Duty in England and Northern Ireland is calculated in bands. You pay each rate only on the portion of the property price that falls within that band. There\u2019s no cap \u2013 the higher the property price, the more Stamp Duty you pay overall. The same rules also apply whether the property is <a href=\"https:\/\/www.black-brick.com\/property-guides\/leasehold-property-explained\/\">freehold or leasehold<\/a>.<\/span><\/p>\n<h4><b>When to pay: <\/b><span style=\"font-weight: 400;\">Stamp Duty is due to HMRC within 14 days of completion. When you work with Black Brick, we\u2019ll help make sure it\u2019s all sorted so nothing catches you out.<\/span><\/h4>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Here are the current rates for standard residential properties:<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty Rates for Standard Residential Properties (2025)<\/caption>\n<thead>\n<tr>\n<th>Property Value<\/th>\n<th>Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">Up to \u00a3125,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">\u00a3125,001 to \u00a3250,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">\u00a3250,001 to \u00a3925,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">\u00a3925,001 to \u00a31,500,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">Over \u00a31,500,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Stamp Duty is due to HMRC within 14 days of completion. The rates above apply to standard residential properties for both freehold and leasehold purchases. For <a href=\"https:\/\/www.black-brick.com\/property-guides\/buyers-guides-buying-a-second-home\/\">second homes<\/a>, <a href=\"https:\/\/www.black-brick.com\/services\/property-management\/\">buy-to-let investments<\/a>, or holiday lets, a 5% surcharge is added to each band from the very first \u00a31 of the property price.<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Breakdown of Stamp Duty for a \u00a32 million property purchase<\/caption>\n<thead>\n<tr>\n<th>Property Band<\/th>\n<th>Taxable Portion<\/th>\n<th>Rate<\/th>\n<th>Tax For This Band<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a30 \u2013 \u00a3125,000<\/span><\/td>\n<td data-label=\"Taxable Portion\"><span style=\"font-weight: 400;\">\u00a3125,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td data-label=\"Tax For This Band\"><span style=\"font-weight: 400;\">\u00a30<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3125,001 \u2013 \u00a3250,000<\/span><\/td>\n<td data-label=\"Taxable Portion\"><span style=\"font-weight: 400;\">\u00a3125,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"Tax For This Band\"><span style=\"font-weight: 400;\">\u00a32,500<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3250,001 \u2013 \u00a3925,000<\/span><\/td>\n<td data-label=\"Taxable Portion\"><span style=\"font-weight: 400;\">\u00a3675,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Tax For This Band\"><span style=\"font-weight: 400;\">\u00a333,750<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3925,001 \u2013 \u00a31,500,000<\/span><\/td>\n<td data-label=\"Taxable Portion\"><span style=\"font-weight: 400;\">\u00a3575,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td data-label=\"Tax For This Band\"><span style=\"font-weight: 400;\">\u00a357,500<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">Over \u00a31,500,000<\/span><\/td>\n<td data-label=\"Taxable Portion\"><span style=\"font-weight: 400;\">\u00a3500,000<\/span><\/td>\n<td data-label=\"Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td data-label=\"Tax For This Band\"><span style=\"font-weight: 400;\">\u00a360,000<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><b>Total<\/b><\/td>\n<td data-label=\"Taxable Portion\"><b>\u00a32 million<\/b><\/td>\n<td><\/td>\n<td data-label=\"Tax For This Band\"><b>\u00a3153,750<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">If you want to see exactly how much Stamp Duty could apply to your purchase, try <\/span><a href=\"https:\/\/www.tax.service.gov.uk\/calculate-stamp-duty-land-tax\/#!\/intro\"><span style=\"font-weight: 400;\">HMRC\u2019s official calculator<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2><b>Surcharges and Key Considerations<\/b><\/h2>\n<p><b>Second homes, holiday lets and buy-to-let investments:<\/b><span style=\"font-weight: 400;\"> There\u2019s a 5% surcharge on top of the standard rates. The 5% surcharge applies from \u00a30 of the property price, meaning it\u2019s added even to the portion that would normally be tax-free.<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty + 5% Surcharge (Second Homes\/Buy-to-Let)<\/caption>\n<thead>\n<tr>\n<th><b>Property Band<\/b><\/th>\n<th><b>Standard Stamp Duty Rate<\/b><\/th>\n<th><b>+ 5% Surcharge<\/b><\/th>\n<th><b>Total Rate<\/b><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a30 \u2013 \u00a3125,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td data-label=\"+ 5% Surcharge\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3125,001 \u2013 \u00a3250,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"+ 5% Surcharge\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3250,001 \u2013 \u00a3925,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"+ 5% Surcharge\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3925,001 \u2013 \u00a31,500,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td data-label=\"+ 5% Surcharge\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">Over \u00a31,500,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td data-label=\"+ 5% Surcharge\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><b>Non-UK residents:<\/b><span style=\"font-weight: 400;\"> Buyers who haven\u2019t spent at least 183 days (6 months) in the UK in the past year face an additional 2% surcharge.<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty + 2% Non-UK Resident Surcharge<\/caption>\n<thead>\n<tr>\n<th>Property Band<\/th>\n<th>Standard Stamp Duty Rate<\/th>\n<th>+ 2% Surcharge<\/th>\n<th>Total Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a30 \u2013 \u00a3125,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td data-label=\"+ 2% Surcharge\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3125,001 \u2013 \u00a3250,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"+ 2% Surcharge\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">4%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3250,001 \u2013 \u00a3925,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"+ 2% Surcharge\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3925,001 \u2013 \u00a31,500,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td data-label=\"+ 2% Surcharge\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">Over \u00a31,500,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td data-label=\"+ 2% Surcharge\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">14%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><b>First-time buyers:<\/b><span style=\"font-weight: 400;\"> Properties up to \u00a3300,000 are exempt from Stamp Duty. For the portion between \u00a3300,001 and \u00a3500,000, Stamp Duty is charged at 5%. If the purchase price is over \u00a3500,000, no first-time buyer relief is available \u2013 the standard Stamp Duty rates apply.<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty for First-Time Buyers<\/caption>\n<thead>\n<tr>\n<th>Property Band<\/th>\n<th>Stamp Duty Rate<\/th>\n<th>Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a30 \u2013 \u00a3300,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td data-label=\"Notes\"><span style=\"font-weight: 400;\">No Stamp Duty is paid<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3300,001 \u2013 \u00a3500,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"Notes\"><span style=\"font-weight: 400;\">Only applies to portion above \u00a3300,000<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">Over \u00a3500,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">Standard rates<\/span><\/td>\n<td data-label=\"Notes\"><span style=\"font-weight: 400;\">No first-time buyer relief \u2013 standard Stamp Duty rates apply to the full purchase price<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><b>Important note for joint buyers: <\/b><span style=\"font-weight: 400;\">If a property is purchased jointly, the non-UK surcharge applies if just one buyer is a non-resident. It\u2019s added on top of the standard rates and any additional property surcharge, and it applies to the whole purchase price.<\/span><\/p>\n<p><b>How the surcharges can combine: <\/b><span style=\"font-weight: 400;\">If you\u2019re a <a href=\"https:\/\/www.black-brick.com\/services\/international-property-search\/\">non-UK buyer<\/a> purchasing a second home or buy-to-let, then both surcharges apply. That means you\u2019d pay the standard Stamp Duty rate plus 5% for an additional property and another 2% for <a href=\"https:\/\/www.black-brick.com\/property-guides\/a-guide-to-buying-property-in-london-as-an-international-buyer\/\">non-UK residency<\/a>, making a total of 7% extra on top of the standard rates for each relevant portion of the property price (reaching an effective 19% on the highest band of Stamp Duty).<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty + 7% (Second Home + Non-UK Resident)<\/caption>\n<thead>\n<tr>\n<th>Property Band<\/th>\n<th>Standard Stamp Duty Rate<\/th>\n<th>+ 7% Surcharge<\/th>\n<th>Total Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a30 \u2013 \u00a3125,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td data-label=\"+ 7% Surcharge\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3125,001 \u2013 \u00a3250,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td data-label=\"+ 7% Surcharge\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">9%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3250,001 \u2013 \u00a3925,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<td data-label=\"+ 7% Surcharge\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">\u00a3925,001 \u2013 \u00a31,500,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td data-label=\"+ 7% Surcharge\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Band\"><span style=\"font-weight: 400;\">Over \u00a31,500,000<\/span><\/td>\n<td data-label=\"Standard Stamp Duty Rate\"><span style=\"font-weight: 400;\">12%<\/span><\/td>\n<td data-label=\"+ 7% Surcharge\"><span style=\"font-weight: 400;\">7%<\/span><\/td>\n<td data-label=\"Total Rate\"><span style=\"font-weight: 400;\">19%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">These variations mean it\u2019s important to know exactly which category your purchase falls into.<\/span><\/p>\n<p><b>Special Property Types (Including Multiple Purchases)<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Stamp Duty rates are lower for non-residential, mixed-use, or <a href=\"https:\/\/www.black-brick.com\/property-guides\/how-to-invest-in-multiple-properties\/\">multiple-property purchases<\/a>, such as commercial buildings, agricultural land, homes above shops, or transactions involving six or more residential properties in a single purchase (for example, a block of flats):<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty Rates for Non-Residential, Mixed-Use, or Multiple-Property Purchases (2025)<\/caption>\n<thead>\n<tr>\n<th>Property Value<\/th>\n<th>Stamp Duty Rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">Up to \u00a3150,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">\u00a3150,001 to \u00a3250,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Property Value\"><span style=\"font-weight: 400;\">Over \u00a3250,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Unlike standard residential purchases, these property types aren\u2019t charged the 5% second home surcharge or the 2% non-UK resident surcharge.<\/span><\/p>\n<p><b>Corporate Purchases<\/b><\/p>\n<p><span style=\"font-weight: 400;\">If a company is buying a property for more than \u00a3500,000, Stamp Duty is charged at a flat 17% on the entire purchase price. Certain reliefs may apply in specific cases \u2013 for example, where the property is used for a lettings or rental business, or purchased by a property developer.<\/span><\/p>\n<table class=\"stamp-duty-table-v2\">\n<caption>Stamp Duty for Corporate Purchases<\/caption>\n<thead>\n<tr>\n<th>Purchase Price<\/th>\n<th>Stamp Duty Rate<\/th>\n<th>Notes<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td data-label=\"Purchase Price\"><span style=\"font-weight: 400;\">Up to \u00a3500,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">Standard residential or non-residential rates apply<\/span><\/td>\n<td data-label=\"Notes\"><span style=\"font-weight: 400;\">Reliefs may apply in some cases<\/span><\/td>\n<\/tr>\n<tr>\n<td data-label=\"Purchase Price\"><span style=\"font-weight: 400;\">Over \u00a3500,000<\/span><\/td>\n<td data-label=\"Stamp Duty Rate\"><span style=\"font-weight: 400;\">17% flat rate on entire purchase price<\/span><\/td>\n<td data-label=\"Notes\"><span style=\"font-weight: 400;\">Reliefs may apply in some cases<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">For properties under \u00a3500,000, the standard residential or non-residential rates apply. In corporate purchases, the 5% additional property surcharge does not apply on top of the 17% rate. However, the 2% non-UK resident surcharge can still apply. This means non-UK companies \u2013 or UK companies controlled by non-residents \u2013 could face an effective rate of 19%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An alternative route some buyers explore is purchasing the shares of a company that already owns a property, rather than buying the property directly. This can avoid Stamp Duty but involves significant legal and tax complexities and \u2013 as with reliefs \u2013 professional advice is essential.<\/span><\/p>\n<h3><b>Stamp Duty Refunds<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">You may be able to reclaim some Stamp Duty, for example if you paid the 5% additional property surcharge on a second home or buy-to-let and then sell your main residence within 36 months. Applications must be submitted to HMRC within 12 months of either selling your previous home or submitting the Stamp Duty return for your new property \u2013 whichever happens later.<\/span><\/p>\n<h3><b>Why Stamp Duty Matters<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Even a small shift in thresholds or rates can change the cost picture, catching many buyers off guard. For prime-market buyers, even minor changes can add tens of thousands to the total cost.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Stamp Duty rules are complex \u2013 and ever-changing. At Black Brick, we help you work with seasoned tax specialists and conveyancers, so planning for Stamp Duty is built into your purchase strategy and there are no surprises at the finish line.<\/span><\/p>\n<h3><b>Thinking of Buying?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Black Brick manages your journey \u2013 from negotiation to completion. We\u2019ll connect you with trusted finance and tax advisers, and even negotiate the best price for your purchase, keeping Stamp Duty (and everything else) under control.<\/span><\/p>\n<p><a href=\"https:\/\/www.black-brick.com\/contact\/\">Contact us today<\/a> and make your next property purchase feel effortless.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>When you\u2019re eyeing a UK property \u2013 especially something high-value \u2013 Stamp Duty is often one of your biggest extra costs. Buyers pay it up front when purchasing a property \u2013 whether it\u2019s a first home, a second home, or a buy-to-let investment. You may also come across other taxes further down the line \u2013 [&hellip;]<\/p>\n","protected":false},"featured_media":12597,"template":"","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","inline_featured_image":false,"ghostkit_customizer_options":"","ghostkit_custom_css":"","ghostkit_custom_js_head":"","ghostkit_custom_js_foot":"","ghostkit_typography":""},"topic":[],"hub":[253,255],"class_list":["post-13577","guide","type-guide","status-publish","has-post-thumbnail","hentry","hub-buyers-guides","hub-all"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stamp Duty in 2025: What You Need to Know about SDLT<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.black-brick.com\/en-ae\/property-guides\/stamp-duty-in-2025-what-you-need-to-know-about-sdlt\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stamp Duty in 2025: What You Need to Know about SDLT\" \/>\n<meta property=\"og:description\" content=\"When you\u2019re eyeing a UK property \u2013 especially something high-value \u2013 Stamp Duty is often one of your biggest extra costs. 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