Stamp Duty Additional Property (Buy-to-Let) Calculator 2026
Calculate Stamp Duty Land Tax (SDLT) for additional properties. The surcharge increased to 5% (from 3%) in October 2024. Buy-to-let & second homes.
SDLT Additional Property Calculator
Frequently Asked Questions
What is the additional property SDLT surcharge?
Since October 2024, buyers of additional residential properties (second homes, buy-to-let) pay an extra 5% SDLT on the entire purchase price, on top of standard rates.
When did the surcharge change from 3% to 5%?
The government announced an increase from 3% to 5% on 30 October 2024 (Autumn Budget), effective immediately from that date.
Does the 5% surcharge apply to the whole price?
Yes — unlike standard SDLT bands, the additional property surcharge applies to the full purchase price, not just portions above thresholds.
Is the surcharge refundable if I sell my main home?
Yes. If you buy a new main home before selling your previous one, you pay the surcharge but can claim a refund within 12 months of selling the old property — provided the new property becomes your main residence.
Does the surcharge apply to first-time buyers?
Only if the property is not their main home. If a first-time buyer is buying their first property as their main residence, no surcharge applies and they may qualify for FTB relief.
Do non-UK residents pay more SDLT?
Yes — non-UK residents pay an extra 2% surcharge on top of all other SDLT. This applies to both main homes and additional properties.
Does the surcharge apply in Scotland and Wales?
No. Scotland has Land and Buildings Transaction Tax (LBTT) and Wales has Land Transaction Tax (LTT) — both have their own additional dwelling supplements.
Is there an exception for mixed-use property?
Mixed-use properties (partly residential, partly commercial) are taxed at commercial SDLT rates with no additional property surcharge.
What about buying 6+ dwellings?
Purchasing 6 or more dwellings in a single transaction can be taxed at non-residential rates, which may be lower and avoids the surcharge.
Is the buy-to-let surcharge deductible against rental profits?
No. SDLT is a capital cost and cannot be deducted from rental income for income tax purposes. However, it increases your base cost for CGT purposes.
What if I inherit a property — do I then pay the surcharge?
Inherited properties generally count towards your total property count. If you subsequently buy another property, you may be treated as owning two properties and the surcharge applies.
Can a married couple split ownership to avoid the surcharge?
No. Married couples and civil partners are treated as a single unit for SDLT purposes. If either spouse already owns property, the surcharge applies to any joint purchase.