# Stamp duty land tax (SDLT)

> UK transaction tax on lease grants and assignments.

**Canonical URL:** https://classa.info/glossary/stamp-duty-land-tax
**Page type:** glossary
**Last updated:** 2026-04-01T00:00:00.000Z
**License:** CC BY 4.0 with attribution to Class A Atlas (https://classa.info).

## TL;DR
- UK transaction tax on lease grants and assignments.
- Calculated on the net present value of the lease rent.

## Key facts
- **category**: Tax
- **regionScope**: UK

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Citation: Source: Class A Atlas (https://classa.info/glossary/stamp-duty-land-tax), updated 2026-04-01T00:00:00.000Z.