By Umesh JyaniLast reviewed June 2026
Buy-to-Let Stamp Duty Explained (Second Home Surcharge)
How much stamp duty you pay on a buy-to-let or second home in England and Northern Ireland, with worked examples at £200k, £250k and £300k.
Buy-to-let stamp duty is not a separate tax — it is standard SDLT plus the additional property surcharge of 5 percentage points on every band.
The painful part: there is no nil-rate band for additional properties. You pay from the first pound.
Standard vs buy-to-let at common prices
| Price | Only home | Buy-to-let / second home |
|---|---|---|
| £200,000 | £1,500 | £11,500 |
| £250,000 | £2,500 | £15,000 |
| £300,000 | £5,000 | £20,000 |
Use our dedicated buy-to-let stamp duty calculator for any price.
Why the jump is so large
Standard buyers pay nothing on the first £125,000. Additional property buyers pay 5% on that slice — £6,250 before any other bands apply.
Then each higher band also carries an extra 5 percentage points. A £250,000 investment property costs six times the SDLT of the same price as someone’s only home.
Holiday homes count too
HMRC does not distinguish buy-to-lets from holiday cottages or a flat you keep in the city while owning a house elsewhere. If you will own more than one residential property after completion, the surcharge applies.
Replacing your main home
Moving house before selling triggers the surcharge upfront. Sell the old main residence within 36 months and you can claim a refund — see our guide on the 36-month refund rule.
Scotland: ADS is different
Scotland charges an 8% Additional Dwelling Supplement on the total price, on top of LBTT — not the same maths as England. Compare on our LBTT calculator.
Wales uses higher LTT rate bands for additional dwellings rather than a flat percentage surcharge. See the LTT calculator.
Planning an offer
Investors often work backwards from total cost including SDLT. On a £200,000 flat, £11,500 of tax is nearly six months’ gross rent in many areas — factor it into yield calculations before you bid.
Work out your stamp duty
Use our free calculators to see the exact bill for your purchase price, including any reliefs or surcharges that apply.