Buy-to-Let & Second Home Stamp Duty Calculator
Calculate the additional-property stamp duty surcharge for buy-to-let, holiday homes, and second residences across England (5% from Oct 2024), Scotland (8% ADS from Dec 2024), and Wales (5% LTT higher rate).
SDLT Due
£20,000.00
Effective rate: 6.67%
Property Price
£300,000
SDLT · England & Northern Ireland
Total Cost
£320,000
Price + stamp duty
| Band | Rate | Taxable Amount | Tax |
|---|---|---|---|
| £0 – £125,000 | 0.00% | £125,000 | £0.00 |
| £125,001 – £250,000 | 2.00% | £125,000 | £2,500.00 |
| £250,001 – £925,000 | 5.00% | £50,000 | £2,500.00 |
| Base SDLT | £5,000.00 | ||
| Additional Property Surcharge | £15,000.00 | ||
| Total SDLT | £20,000.00 | ||
Buy-to-let / second home worked examples (2025-26)
Compare second-home tax to a standard home-mover purchase at the same price. The surcharge column isolates the additional-property top-up.
| Scenario | Total tax | Surcharge | Standard buyer pays |
|---|---|---|---|
| £200k buy-to-let (England) | £11,500 | £10,000 | £1,500 |
| £350k second home (England) | £25,000 | £17,500 | £7,500 |
| £500k second home (England) | £40,000 | £25,000 | £15,000 |
| £750k second home (England) | £65,000 | £37,500 | £27,500 |
| £350k buy-to-let (Scotland ADS) | £36,350 | £28,000 | £8,350 |
| £350k buy-to-let (Wales higher rate) | £25,000 | £17,500 | £7,500 |
Surcharge rate hikes — when did they happen?
- 31 October 2024 — England/NI SDLT additional-property surcharge rose from 3% to 5% in the Autumn Budget. Completions on/after this date pay the higher rate.
- 5 December 2024 — Scotland's Additional Dwelling Supplement (ADS) rose from 6% to 8%.
- Wales — LTT higher rate has been 5% since 11 December 2024 (up from 4%). All three jurisdictions now collect materially more on additional-property purchases than 2024.
Frequently asked questions
What is the second-home / buy-to-let stamp duty surcharge in 2025-26?
England and Northern Ireland charge an extra 5% SDLT on every pound of an additional residential property — the rate rose from 3% to 5% on 31 October 2024. Scotland's Additional Dwelling Supplement (ADS) is 8%, up from 6% on 5 December 2024. Wales charges 5% LTT higher rates on second homes. The surcharge applies on top of the standard banded rates from the first £1, not just the slice above the nil-rate band.
Do I pay the additional property surcharge if I do not own another home?
The surcharge applies if at the end of the day of completion you (or a joint buyer or your spouse/civil partner) own two or more residential properties anywhere in the world worth £40,000 or more, and the new property is not replacing your main residence. If you are selling your old main home before or on the same day as completing the new one, the surcharge does not apply. If you complete on the new home before selling the old, you can reclaim the surcharge if you sell within 36 months.
Can I reclaim the second-home stamp duty surcharge?
Yes — if you bought a new main home before selling your previous main home, the surcharge can be reclaimed when you sell the old home, provided you do so within 36 months. England/NI uses HMRC's online refund service; Scotland processes ADS refunds via Revenue Scotland; Wales handles LTT refunds via the WRA. Refund must be claimed within 12 months of selling the old home (or 12 months from filing the original return, whichever is later).
How much extra does a buy-to-let cost in stamp duty in England?
On a £250,000 buy-to-let in England you pay £15,000 — that is £2,500 standard SDLT plus £12,500 (5% × £250k) surcharge. On a £500,000 BTL you pay £40,000 — that is £15,000 standard plus £25,000 surcharge. The surcharge dominates: at typical BTL prices, two-thirds or more of the total stamp duty bill is the additional-property top-up, not the underlying SDLT.
Does limited-company SDLT differ from personal buy-to-let?
Limited companies pay the same 5% additional-property surcharge plus standard rates as individuals, but a company purchase of any residential property (even one that would be a main home for a person) attracts the 5% surcharge automatically — there is no main-residence exemption for companies. Properties over £500,000 bought by a company also attract the 15% flat ATED rate unless the company qualifies for relief (e.g., bona-fide letting business).
Sources
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