Second Home Stamp Duty Calculator
Work out stamp duty on a second home or buy-to-let in England and Northern Ireland with the 5% higher-rates surcharge, see what you can reclaim if you are replacing your main home, and compare with standard rates.
Last updated: October 2026 · 2026/27 rates
Your purchase
You will own more than one home (anywhere in the world) at the end of the day of purchase.
Total stamp duty
£20,000.00
Includes the 5% surcharge on every band: £15,000 more than a home mover pays.
Effective rate 6.67% of £300,000
Band-by-band breakdown
| Band | Standard | Surcharge | Slice | Tax |
|---|---|---|---|---|
| Up to £125,000 | 0% | +5% | £125,000 | £6,250.00 |
| £125,001 to £250,000 | 2% | +5% | £125,000 | £8,750.00 |
| £250,001 to £925,000 | 5% | +5% | £50,000 | £5,000.00 |
| Total SDLT | £20,000.00 | |||
Second home vs standard rates
Individual buyers keeping another home.
| Price | Standard | Second home | Extra | Effective |
|---|---|---|---|---|
| £150,000 | £500 | £8,000 | £7,500 | 5.33% |
| £250,000 | £2,500 | £15,000 | £12,500 | 6% |
| £300,000 | £5,000 | £20,000 | £15,000 | 6.67% |
| £500,000 | £15,000 | £40,000 | £25,000 | 8% |
| £750,000 | £27,500 | £65,000 | £37,500 | 8.67% |
| £1,000,000 | £43,750 | £93,750 | £50,000 | 9.38% |
How the higher rates work
If you will own more than one residential property at the end of the day you complete, and you are not replacing your main home, you pay the higher rates of SDLT. These are the normal bands with 5% added to every one of them, including the band that is normally 0%. The surcharge has been 5% since 31 October 2024. Homes you own abroad count, and so does a share of a property.
Worked example: a £300,000 buy-to-let costs £5,000 at standard rates. The 5% surcharge on the whole £300,000 adds £15,000, for a total of £20,000, an effective rate of 6.67%.
The £40,000 floor: the higher rates apply only to purchases of £40,000 or more, and a property worth less than that does not count as one you already own. At £39,999 the bill is £0; at £40,000 it is £2,000.
Married couples and civil partners are treated as one unit: if either of you already owns a home, the higher rates apply even if the other buys alone.
How much is stamp duty on a second home?
Second homes and buy-to-lets pay the standard SDLT bands plus 5% on every band. On a £300,000 property that is £5,000 at standard rates plus £15,000 surcharge, £20,000 in total. On £500,000 it is £40,000.
Do I pay the second home surcharge under £40,000?
No. The higher rates only apply to purchases of £40,000 or more, and a property worth less than £40,000 does not count as a home you already own.
Can I get the stamp duty surcharge back if I sell my old home?
Yes, if the new property replaces your main home. If you sell or give away your previous main residence within 3 years of buying the new one, you can claim back the higher-rates part. Claim within 12 months of the later of the sale and the filing date of the new purchase's SDLT return.
Does the surcharge apply if my spouse already owns a property?
Yes. Married couples and civil partners are treated as buying together, so if either of you will own another residential property after the purchase, the higher rates apply, even if only one of you is named on the new purchase.
Do non-UK residents pay extra stamp duty on a second home?
Yes. Non-UK residents usually pay a further 2% on top of every band, including on top of the 5% surcharge, so a non-resident buying an additional home pays 7% above the standard rates.
What stamp duty does a company pay on a residential property?
Companies pay the 5% surcharge even on their first residential purchase. Above £500,000, certain corporate buyers pay a flat 17% on the whole price unless a relief applies, such as for a property rental business or a property developer.
Residential purchases in England and Northern Ireland. Mixed-use, multiple dwellings, leases and linked transactions have their own rules. SDLT is due within 14 days of completion. This calculator is a guide, not tax advice.
Stamp duty calculators
This calculator is part of a family. The main calculator covers the general case.
Main calculator: Stamp Duty Calculator
SDLT for England & NI with post-April-2025 bands, plus Scotland LBTT and Wales LTT.
First-Time Buyer Stamp Duty Calculator
First-time buyer SDLT in England and NI, with the eligibility check and the cliff edge just over £500,000.
LBTT Calculator (Scotland)
Scottish LBTT with first-time buyer relief, the 8% ADS and a side-by-side stamp duty comparison.
LTT Calculator (Wales)
Welsh Land Transaction Tax at main and higher rates, with the 3-year refund and an SDLT comparison.
Related calculators
Other free UK tools that follow on from this calculation.
Stamp Duty Calculator
SDLT for England & NI with post-April-2025 bands, plus Scotland LBTT and Wales LTT.
Buy-to-Let Calculator
Rental yield, ROI, SDLT surcharge and Section 24 mortgage interest restrictions.
Rental Yield Calculator
Gross yield, net yield and cash-on-cash return for any UK buy-to-let.
CGT on Property Calculator
CGT on selling a second home or buy-to-let, with residence relief, joint owners and the 60-day deadline.
Reviewed by Alexandre Bernier, LLM (UK), CFP®
Educational tool: estimates only. Not individual financial, investment, tax or legal advice. Using it does not create an adviser-client relationship. Rules and figures change; check them against current HMRC and GOV.UK guidance and speak to a qualified professional. Editorial policy →
Sources
Every rate and threshold used by this calculator is taken from the official pages below. If a figure here disagrees with one of these, the official page is right, please tell us.
- HMRC: SDLT when buying an additional residential property
- HMRC: Stamp Duty Land Tax residential property rates
- HMRC: Rates of SDLT for non-UK residents
- HMRC: SDLT for corporate bodies
- Revenue Scotland: Additional Dwelling Supplement
- Welsh Government: Land Transaction Tax rates and bands (main and higher residential)