stampdutycalc.uk

Buy-to-Let & Second Home Stamp Duty

Work out SDLT when this purchase means you will own more than one residential property. The additional property surcharge adds 5 percentage points to every band — including from the first pound.

Rates verified June 2026Source: gov.uk
£

Enter the total purchase price of the property

Your circumstances

Total tax due

£15,000

Effective rate

6%

Breakdown by band

BandAmountRateTax
Up to £125,000 (+5% surcharge)£125,0005%£6,250
£125,001 – £250,000 (+5% surcharge)£125,0007.0%£8,750
Total£15,000

Correct as of June 2026 — rates can change. Always confirm on gov.uk.

Stamp duty at common buy-to-let prices

PriceOnly homeSecond home / BTLExtra cost
£200,000£1,500£11,500+£10,000
£250,000£2,500£15,000+£12,500
£300,000£5,000£20,000+£15,000
£400,000£10,000£30,000+£20,000

How the additional property surcharge works

When you buy a residential property in England or Northern Ireland and will own more than one home after completion, HMRC adds 5 percentage points to each SDLT band rate. Unlike standard purchases, there is no £125,000 nil-rate band — you pay from the first pound.

On a £250,000 buy-to-let where you already own your main home, SDLT is £15,000 compared with £2,500 for the same price as your only property. That gap is why investors model stamp duty before making an offer.

Replacing your main residence

If you are moving house but have not sold your old home yet, you usually pay the surcharge on the new purchase. You can claim a refund if you sell the previous main residence within 36 months. Read our guide on the 36-month refund rule.

Scotland and Wales

Scotland charges an 8% Additional Dwelling Supplement on top of LBTT — use our LBTT calculator. Wales has separate higher-rate LTT bands for additional properties — see the LTT calculator.

Frequently asked questions

How much extra stamp duty do I pay on a buy-to-let?

An extra 5 percentage points is added to each SDLT band rate when the purchase means you will own more than one residential property. There is no nil-rate band for additional properties — the surcharge applies from the first pound.

Does the surcharge apply if I am replacing my main home?

Not if you sold your previous main residence within 36 months of completing on the new one. If you have not sold yet, you pay the surcharge upfront and can claim a refund after you sell, provided you claim within the time limits.

Is buy-to-let stamp duty the same as a holiday home?

Yes. HMRC treats buy-to-lets, second homes, and holiday properties the same way for the additional property surcharge — any residential property you will own alongside your main home after completion.

Can I offset stamp duty against rental income?

No. SDLT is a one-off purchase tax, not an allowable expense against rental income for income tax purposes. Your accountant can confirm how other purchase costs are treated.

Related guides

Plain-English explainers with worked examples. All figures are checked against current HMRC and devolved authority guidance.

Buy-to-let stamp duty explainedHow the 5% surcharge applies from the first pound.36-month refund ruleClaim back the surcharge when you sell your old home.Selling and buying stamp dutyWhat happens when you move before your old home sells.How stamp duty is calculatedUnderstand the band structure behind the figures.

Browse all property tax guides →