Free tool
Stamp duty calculator for landlords
The rates you’ll actually pay on a buy-to-let or second home — surcharge included, band by band, for England & NI, Scotland and Wales.
England & NI · additional property · purchase price £300,000
Stamp Duty Land Tax
£20,000
Effective rate 6.7% of the purchase price
| Up to £125,000 | 5% | £6,250 |
| £125,001 – £250,000 | 7% | £8,750 |
| £250,001 – £925,000 | 10% | £5,000 |
The additional-property rates add £15,000 compared with buying the same property as your main home — refundable if you’re replacing your main residence and sell the old one within 36 months.
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Why landlords pay more than the headline rates
Most stamp duty calculators quote the standard rates and leave you to remember the surcharge. But if you already own a home, the additional-property rates are not an edge case — they are your rates. In England and Northern Ireland that means 5% added to every band since 31 October 2024, so a £300,000 buy-to-let costs £20,000 in SDLT, not £5,000. This calculator defaults to the additional-property position because that’s the question landlords are actually asking.
The tax is banded, not flat: each slice of the price is taxed at its own rate, which is why the breakdown above shows the bands separately. The surcharge, though, applies to the whole price — every band gets the extra 5% in England & NI, Scotland adds 8% of the entire purchase price as the Additional Dwelling Supplement, and Wales swaps in a separate, higher rate table altogether.
Three nations, three different taxes
Stamp Duty Land Tax only exists in England and Northern Ireland. Scotland replaced it with Land and Buildings Transaction Tax in 2015, and Wales with Land Transaction Tax in 2018. The structures differ enough to change a purchase decision: Scotland’s nil band is £145,000 but its ADS is the steepest supplement at 8% of the full price; Wales has the most generous nil band at £225,000 for main homes but no first-time buyer relief at all and higher-rate bands reaching 17%.
Non-UK residents buying in England or Northern Ireland pay a further 2% on top of whichever rates apply — spending fewer than 183 days in the UK in the year before completion is the test.
The 36-month refund rule
The surcharge is charged up front whenever you complete on a property while still owning another. If the new property replaces your main residence and you sell the old one within 36 months, you can reclaim the surcharge. Landlords adding to a portfolio can’t — the extra is simply the cost of the purchase, which is why it belongs in your yield calculation from the start, not as an afterthought.
Rates verified against gov.uk, revenue.scot and gov.wales, August 2026. General guidance, not tax advice — complex cases (six or more dwellings, mixed-use, company purchases, trusts) have their own rules worth professional advice.
Common questions
How much is stamp duty on a buy-to-let property in 2026?
In England and Northern Ireland you pay the standard SDLT rates plus a 5% surcharge on every band. On a £300,000 buy-to-let that means £20,000 — £5,000 at standard rates plus £15,000 surcharge. The surcharge has been 5% since 31 October 2024, and the nil-rate threshold returned to £125,000 on 1 April 2025.
What is the stamp duty surcharge for second homes and buy-to-lets?
England and Northern Ireland add 5% to every SDLT band. Scotland charges the Additional Dwelling Supplement at 8% of the full purchase price on top of LBTT. Wales applies its own higher LTT rate table, running from 5% to 17%. All three apply from £40,000 upwards.
Can I get the additional-property surcharge refunded?
Yes, in one situation: you bought a new main residence before selling your old one. If you sell the previous main residence within 36 months of completing, you can claim the surcharge back from HMRC. Scotland and Wales run similar repayment schemes with their own time limits.
Is stamp duty different in Scotland and Wales?
Yes — they are separate taxes, not just different rates. Scotland charges Land and Buildings Transaction Tax (LBTT) with a nil band to £145,000 and the 8% ADS for additional properties. Wales charges Land Transaction Tax (LTT) with a nil band to £225,000, a separate higher-rates table for additional properties, and no first-time buyer relief.
Do limited companies pay the stamp duty surcharge?
Yes. A company buying residential property pays the additional-property rates even on its first purchase, and purchases over £500,000 by companies can attract a flat 17% rate in England unless a relief (such as for property rental businesses) applies. Corporate purchases are worth specific tax advice.
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