How it works
If you buy an additional residential property (a second home or buy-to-let) and aren't replacing your main home, you pay a 5% surcharge on the whole price, on top of the standard SDLT bands.
Standard SDLT bands (England & NI, 2026/27)
| Portion of price | Standard rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| Over £1.5m | 12% |
Example
On a £300,000 second home, standard SDLT is £5,000 and the 5% surcharge adds £15,000 — a total of £20,000.
Scotland & Wales
This calculator covers England & Northern Ireland (SDLT). Scotland uses LBTT and Wales uses LTT, with different rates — use our 3-nation stamp duty calculator for those.
Does this apply to buy-to-let?
Yes — buy-to-let and holiday homes are additional properties, so the 5% surcharge applies.
When is stamp duty paid?
SDLT is normally due within 14 days of completion. Your solicitor usually files and pays it for you.
More United Kingdom calculators
This calculator provides estimates for residential purchases in England & Northern Ireland for the 2026/27 tax year based on published GOV.UK rates and is for general information only — it is not financial, tax or legal advice. Confirm the exact figure with your solicitor. Source: GOV.UK (Stamp Duty Land Tax).