Stamp Taxes Calculators
For most transactions involving the sale or transfer of land, property or stocks and shares you can use the HM Revenue & Customs (HMRC) calculators below to help you to work out how much to pay.
The calculators include the changes to the Stamp Duty Land Tax (SDLT) rates introduced on 3 September 2008.
- SDLT calculator for freehold transactions or assigned leases
- SDLT calculator for new leases
- SDLT calculator for abnormal rent increases
- Stamp Duty calculator for stocks and shares
SDLT calculator for freehold transactions or assigned leases
HMRC’s Stamp Taxes Internet calculator (land and property section) will help you work out how much:
- Stamp Duty Land Tax you may need to pay when you buy or transfer freehold land or property
- Stamp Duty Land Tax you may need to pay when you take on an assigned lease
Information you’ll need
You'll find it helpful to have the following information to hand before you start:
- the effective date of the purchase - this is usually the date of the contract
- the total amount of any transactions that are linked to this transaction
- for mixed use property, a breakdown of how much rent is for the residential element and how much is for the business element
- whether or not your property qualifies for Disadvantaged Areas or Zero-carbon Homes Relief
When you can’t use the calculator
You should not use the calculator for leasehold wholly residential property where either of the following applies:
- the term is less than 21 years and the amount or consideration given for the lease is more than £125,000 but no greater than £175,000
- the property qualifies for Zero-carbon Homes Relief
The threshold in these cases is £125,000.
To use the calculator, follow the link and select ‘land and property’.
Use the SDLT calculator for freehold transactions or assigned leases
Find out more about SDLT rates and thresholds
SDLT calculator for new leases
You can use HMRC’s Stamp Duty Land Tax on leases calculator below
to help you work out how much SDLT you may need to pay on the grant of a
new lease.
When you access the calculator you’ll find a glossary which will help
you understand some of the terms.
Information you’ll need
You'll be asked to enter some details so you may find it helpful to have the following information to hand before you start:
- the effective date of the transaction - this is usually the date of the contract
- the start and end dates as specified in the lease
- the total premium payable
- the rent payable in each of the first five years, if you know it
- whether or not your property qualifies for Disadvantaged Areas Relief
When you can’t use the calculator
You should not use the calculator for leasehold wholly residential property where any of the following applies:
- the term is less than 21 years and either the premium or net present value are more than £125,000 but no greater than £175,000
- the term is 21 years or more and the net present value is more than £125,000 but no greater than £175,000
- the property qualifies for Zero-carbon Homes Relief
The threshold in these cases is £125,000.
Use the Stamp Duty Land Tax on leases calculator
SDLT calculator for abnormal rent increases
You can use this calculator to help you work out whether a rent increase which starts after the fifth year of a lease is considered ‘abnormal’ and, if is, how much SDLT (if any) is payable.
It only applies to leases that started on or after 1 December 2003.
Information you’ll need
You'll need the following information before you start:
- the date the lease started
- the date the lease is due to end
- the original net present value
- the amount of SDLT originally paid
- the date the rent increase is due
- the new rent payable
- whether it’s a residential, non-residential or mixed use lease
When you can't use the calculator
You should not use the calculator:
- if the lease was granted before 1 December 2003 (the abnormal rent increase applies only to leases granted on or after this date)
- to predict whether future rent increases will be abnormal - because HMRC intends to make changes in the 2009 Finance Bill
Use the Abnormal Rent Increase calculator
Find out more about abnormal rent and SDLT for leasehold purchases
Stamp Duty calculator for stocks and shares
You can use HMRC’s Stamp Taxes Internet calculator (stocks and shares section) to work out how much Stamp Duty or Stamp Duty Reserve Tax (SDRT) you need to pay. Simply enter the purchase price of the shares, the date purchased and whether you are buying the shares yourself using a stock transfer form or using a stockbroker who is paying electronically.
To use the calculator, follow the link and select ‘stocks and shares’.
Use the Stamp Duty calculator for stocks and shares
Find out more about Stamp Duty or SDRT payable on stocks and shares
