Stamp duty on a second home or buy-to-let
The higher rates for additional properties in England and Northern Ireland, price by price.
How much is stamp duty on a second home or second property?
As of October 2026, a second home or buy-to-let in England or Northern Ireland pays the standard rates plus 5% on every band: 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above, from £40,000. On £300,000 that's £20,000, against £5,000 for a home mover. Wales and Scotland have their own taxes.
Updated
The price you're paying for the home.
The SDLT on this purchase
Enter the price to see the tax, worked out band by band.
Second home stamp duty at each price
- £150,000
- £200,000
- £250,000
- £300,000
- £400,000
- £500,000
- £750,000
- £1,000,000
Second home or buy-to-let Home mover
| Price | Second home or buy-to-let | Home mover | Difference |
|---|---|---|---|
| £150,000 | £8,000 | £500 | +£7,500 |
| £200,000 | £11,500 | £1,500 | +£10,000 |
| £250,000 | £15,000 | £2,500 | +£12,500 |
| £300,000 | £20,000 | £5,000 | +£15,000 |
| £400,000 | £30,000 | £10,000 | +£20,000 |
| £500,000 | £40,000 | £15,000 | +£25,000 |
| £750,000 | £65,000 | £27,500 | +£37,500 |
| £1,000,000 | £93,750 | £43,750 | +£50,000 |
Replacing your main home
The extra 5% isn't charged when the property replaces your main residence and the old one has been sold. If you buy first and sell later, you pay the higher rates on completion and can usually claim the extra back if the old main home is sold within 36 months. GOV.UK's guidance sets out the time limits for the claim.
In England and Northern Ireland the higher rates are the standard rates plus 5 percentage points on every band, so 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above. They apply when the price is £40,000 or more and you will own more than one home, and they don't apply to a purchase under £40,000 (HMRC). Buying a residential property you will let out, while you already own a home, is charged at the higher rates too (HMRC).
Buying in Wales or Scotland? See the Land Transaction Tax and LBTT calculators. For the other costs of buying, see the conveyancing fees calculator.
Questions
How much is stamp duty on a second home or second property?
Do I pay the higher rates if I'm replacing my main home?
Does a buy-to-let count as a second home for stamp duty?
Do the higher rates apply below £40,000?
Sources
- GOV.UK: Stamp Duty Land Tax residential rates
- GOV.UK: Stamp Duty Land Tax: buying an additional residential property
Rates checked against these sources on 30 October 2026. Updated . This is a calculation, not legal or tax advice: Instrukt is not a law firm or a tax adviser.
Buying, selling or remortgaging in England or Wales?
For a home in England or Wales, tell us about it and we'll introduce you to an independent SRA-regulated solicitor, who sends you their own quote before you commit to anything.
Get introduced to a conveyancing solicitorBuying in Northern Ireland? Conveyancing there is done by solicitors regulated by the Law Society of Northern Ireland; Instrukt can't introduce one.