Stamp duty calculator Northern Ireland – SDLT
How much stamp duty will you pay when buying a property in NI?
The stamp duty calculation depends on the type of purchase. The three types of property purchase — first-time buyer, home mover, and additional property — each have slightly different stamp duty rates. You can switch between them using the heading tabs on the NI stamp duty calculator below.
| Tax Band | Rate | Taxable Sum | Tax |
|---|
What is Stamp Duty (SDLT) in Northern Ireland?
Stamp Duty Land Tax (SDLT) is a tax you pay when you buy a residential property in Northern Ireland. Northern Ireland uses the same SDLT system as England, so the rates and thresholds are identical. Tax is only payable on properties above a certain price, and how much you pay depends on the type of buyer you are.
Who pays stamp duty in NI, and how much?
There are three main situations, each with slightly different rates. You can switch between them using the tabs on the calculator above:
- First-time buyers — you have never owned a home before.
- Home movers — you are selling your main home and buying another to replace it.
- Additional property — you already own a property and are buying another, such as a second home or a buy-to-let. A surcharge applies.
First-time buyers get the best deal: 0% on the first £300,000 and 5% on the portion between £300,000 and £500,000. Note that if a first-time buyer purchases a property over £500,000, first-time buyer relief no longer applies and the standard home-mover rates are used instead.
First-time buyer rates
| Portion of property price | Rate |
|---|---|
| Up to £300,000 | 0% |
| £300,001 to £500,000 | 5% |
| Over £500,000 | Relief lost — standard home-mover rates apply |
Home mover rates
| Portion of property price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5m | 10% |
| Over £1.5m | 12% |
Additional property rates
| Portion of property price | Rate |
|---|---|
| Up to £125,000 | 3% |
| £125,001 to £250,000 | 5% |
| £250,001 to £925,000 | 8% |
| £925,001 to £1.5m | 13% |
| Over £1.5m | 15% |
The additional-property rates include the extra surcharge for second homes and buy-to-let purchases.
When is stamp duty paid in NI?
Stamp duty must be paid within 14 days of the date of completion to avoid a penalty. Payment is normally handled by your solicitor or legal adviser as part of the purchase, but it is always worth confirming this with them directly to avoid any misunderstanding. If the amount is large, some buyers choose to add it to their mortgage.
Stamp duty calculator NI — worked example
Let’s look at a home mover buying a property for £850,000. Entering this figure into the calculator above returns £32,500 of stamp duty. Here is how that breaks down:
- No tax on the first £125,000
- 2% on the portion from £125,000 to £250,000 = £2,500
- 5% on the portion from £250,000 to £850,000 = £30,000
- Total SDLT payable = £32,500
This page is a guide only. SDLT rates and thresholds can change following UK Government budgets. Always confirm the current rates and your own liability with HMRC or your solicitor before completing a purchase.
Stamp Duty Calculator NI — worked example
Let’s look at an example of a house purchase at £850,000 by a home mover. If you put this figure into our calculator above, it works out £32,500 of stamp duty payable. Stamp duty is charged in slices, so each portion of the price is taxed at its own rate. Here is the full breakdown:
- Property purchase price: £850,000
- 0% on the first £125,000 = £0
- 2% on the portion from £125,000 to £250,000 = £2,500
- 5% on the portion from £250,000 to £850,000 = £30,000
Total SDLT payable = £32,500
Rates and thresholds are set by the UK Government and can change at each budget. We keep this calculator updated, but you can always confirm the latest figures on the official government page: gov.uk — Stamp Duty Land Tax residential rates.
Stamp Duty NI — Frequently Asked Questions
Do first-time buyers pay stamp duty in Northern Ireland?
First-time buyers pay no stamp duty on properties up to £300,000, and 5% on the portion between £300,000 and £500,000. If the property costs more than £500,000, first-time buyer relief does not apply and the standard home-mover rates are used instead.
Is stamp duty different in Northern Ireland compared to England?
No. Northern Ireland uses the same Stamp Duty Land Tax (SDLT) system as England, so the rates, thresholds and reliefs are identical. Scotland and Wales use their own separate systems, called LBTT and LTT respectively.
How much is stamp duty on a second home or buy-to-let in NI?
Additional properties carry a surcharge. Rates start at 3% on the portion up to £125,000 and rise through the bands to 15% on the portion over £1.5m. Use the Additional Property tab on the calculator to get an exact figure for your purchase price.
When do I have to pay stamp duty in Northern Ireland?
Stamp duty must be paid within 14 days of completing the purchase to avoid a penalty. Your solicitor usually files the return and pays it on your behalf, but you should always confirm this with them.
How is stamp duty calculated in NI?
Stamp duty is charged in slices, not as a single flat rate. Each portion of the price that falls within a band is taxed at that band’s rate, and the amounts are added together. For example, a home mover buying at £850,000 pays 0% on the first £125,000, 2% on the next £125,000, and 5% on the remaining £600,000, giving a total of £32,500.
Who pays the stamp duty, the buyer or the seller?
The buyer always pays stamp duty in Northern Ireland. The seller has no stamp duty liability on the sale.