🇬🇧 United KingdomGBPv1.0日本語

UK Stamp Duty Calculator

United KingdomのUK Stamp Duty Calculator。現地ルールと£通貨対応。

地域ルールの詳細

管轄United Kingdom
通貨£ (GBP)
施行日2025年1月1日
バージョン1.0
最終確認日2026年3月1日
次回確認日2026年7月1日
情報源: HMRC SDLT rates

United Kingdom の税率とルール

Tax Bands

Up to GBP 250,0000%
GBP 250,001 to GBP 925,0005%
GBP 925,001 to GBP 1,500,00010%
Over GBP 1,500,00012%

Surcharges

  • -Additional property (second home, buy-to-let): +5% on each band
  • -Non-UK residents: +2% on each band
  • -Companies buying homes over GBP 500,000: 17% flat rate

Relief and Exemptions

  • -First-time buyer relief: 0% up to GBP 425,000 (on properties up to GBP 625,000)
  • -Transfers due to divorce or separation

計算フォームは近日公開予定です。

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UK Stamp Duty Land Tax (SDLT) calculator for 2025-26. SDLT applies to residential property purchases in England and Northern Ireland. Rates are marginal: 0% up to GBP 250,000, then 5%, 10%, and 12% on portions above thresholds. First-time buyers pay 0% up to GBP 425,000 on properties up to GBP 625,000. Additional property surcharge is 5%. Non-UK residents pay an extra 2%.

免責事項: この計算機は公開されている規則に基づいています。結果は情報提供のみを目的としています。正確な情報は公式の情報源または専門家にご確認ください。 最終確認日: 2026年3月1日

よくある質問

How much is stamp duty on a GBP 350,000 house?

For a standard purchase: 0% on the first GBP 250,000 = GBP 0, plus 5% on the next GBP 100,000 = GBP 5,000. Total SDLT: GBP 5,000. First-time buyers: GBP 0 (relief applies up to GBP 425,000).

What is the first-time buyer relief?

First-time buyers pay 0% SDLT on the first GBP 425,000 and 5% on the portion between GBP 425,001 and GBP 625,000. The property must cost GBP 625,000 or less to qualify. Above that, normal rates apply with no relief.

What is the additional property surcharge?

A 5% surcharge applies on top of standard rates when buying a second home, buy-to-let, or any additional property. On a GBP 350,000 purchase: standard SDLT GBP 5,000 + surcharge GBP 17,500 = GBP 22,500 total.

Do non-UK residents pay more stamp duty?

Yes. A 2% surcharge applies to non-UK residents on top of all other rates (including the additional property surcharge if applicable). This was introduced in April 2021.

Does Scotland use the same stamp duty system?

No. Scotland has its own Land and Buildings Transaction Tax (LBTT) with different bands and rates. Wales uses Land Transaction Tax (LTT). SDLT only applies in England and Northern Ireland.

When do I pay stamp duty?

SDLT must be filed and paid within 14 days of completion (the day you legally own the property). Your solicitor or conveyancer typically handles the payment and filing on your behalf.

Is stamp duty tax deductible?

For your main home, no. For buy-to-let properties, SDLT is added to the purchase cost and reduces capital gains tax when you sell. It is not deductible against rental income.

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