First-Time Buyer Stamp Duty Relief Calculator

First-time buyer relief reduces the SDLT a first-time buyer pays on their main residence, provided neither buyer has ever owned a residential property anywhere in the world.

Eligible buyers pay 0% on the first £300,000 of the purchase price and 5% on the portion between £300,000 and £500,000. If the price exceeds £500,000, the relief doesn't apply at all and standard rates are charged on the full amount instead.

This calculator applies the first-time buyer nil-rate and 5% bands up to £500,000. Above that threshold, consult the standard residential calculator, since relief is withdrawn entirely rather than tapered.

To qualify, all buyers on the title must be genuine first-time buyers purchasing as their only or main residence.

The £300,000 nil-rate threshold for first-time buyers was reinstated on 1 April 2025 after a temporary increase to £425,000 expired.

Main residence: the property the buyer intends to live in as their primary home.