Figures: 2026/27, England & Northern Ireland. Reviewed by Noman Abbasi, ACCA.
Buying a buy-to-let or a second home costs more in Stamp Duty than buying your only home, because an extra surcharge applies on top of the normal rates. This calculator works out the Stamp Duty Land Tax (SDLT) on an additional residential property in England or Northern Ireland, including the surcharge, and shows the breakdown band by band.
How is buy-to-let Stamp Duty calculated?
SDLT is charged in slices, like income tax. Each band's rate applies only to the part of the price that falls within it. For an additional property, a flat 5% surcharge is added to the rate in every band, so a buy-to-let or second home pays 5% even on the first slice that would be tax-free for a main home.
The surcharge on second homes and buy-to-lets
The additional-property surcharge applies when, at the end of the purchase, you own more than one residential property and you are not replacing your main residence. It rose from 3% to 5% in the 30 October 2024 Budget. It catches most buy-to-let purchases, holiday homes and second homes, and it applies whether you buy personally or through a company.
Worked example
On a £300,000 buy-to-let, the SDLT is worked out as: 5% on the first £125,000 (£6,250), 7% on the £125,000–£250,000 slice (£8,750), and 10% on the £250,000–£300,000 slice (£5,000), a total of £20,000. The same property as a main home, with no surcharge, would be £5,000. The surcharge is the difference.
Wales and Scotland
This calculator covers England and Northern Ireland only. Wales uses Land Transaction Tax (LTT) and Scotland uses Land and Buildings Transaction Tax (LBTT), both with different bands and their own additional-property rules, do not use these figures there.
Buying through a company?
Companies pay the same SDLT surcharge on residential purchases, and transferring existing properties into a company is itself a purchase for SDLT. If you are weighing that up, see our should I incorporate my property portfolio calculator and our accountants for landlords page. For advice on a specific purchase, book a free call.
Frequently asked questions
How much Stamp Duty do I pay on a buy-to-let?
On an additional residential property in England or Northern Ireland you pay the standard SDLT rates plus a 5% surcharge on every band. For example, a £300,000 buy-to-let costs £20,000 in SDLT, compared with £5,000 for the same property as your only home. The calculator shows the band-by-band breakdown for any price.
What is the second-home Stamp Duty surcharge?
It is an extra 5% of SDLT (up from 3% in the 30 October 2024 Budget) added to every band when you buy an additional residential property and are not replacing your main home. It applies to buy-to-lets, second homes and holiday homes, whether you buy in your own name or through a company.
Does the Stamp Duty surcharge apply if I buy through a limited company?
Yes. A company buying residential property pays the 5% additional-property surcharge on top of the standard rates. Transferring properties you already own into a company also counts as a purchase, so SDLT with the surcharge is due on that transfer too.
Does this calculator work for Wales and Scotland?
No. It covers England and Northern Ireland, which use SDLT. Wales uses Land Transaction Tax and Scotland uses Land and Buildings Transaction Tax, each with different bands and surcharge rules. Use the relevant Welsh or Scottish calculator for property there.