What is second home Stamp Duty?
Second home Stamp Duty is the higher rate of Stamp Duty Land Tax that may apply when buying an additional residential property in England or Northern Ireland.
It commonly affects second homes, holiday homes, buy-to-let properties and other purchases where the buyer already owns a qualifying residential property.
The higher rates are generally 5 percentage points above the standard residential SDLT rates.
Second home Stamp Duty rates for 2026/27
The higher residential SDLT bands used in this calculator are:
| Purchase price band | Higher SDLT rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
These are progressive rates. Each rate applies only to the part of the purchase price within the relevant band.
Added to the standard residential SDLT marginal rates when the higher-rate rules apply.
Applies to the first £125,000 of a qualifying additional residential property purchase.
How is second home Stamp Duty calculated?
Higher-rate SDLT uses a marginal tax band system. The total purchase price is divided into bands, and the applicable percentage is charged on each portion.
- Charge 5% on the first £125,000.
- Charge 7% on the portion between £125,000 and £250,000.
- Charge 10% on the portion between £250,000 and £925,000.
- Charge 15% on the portion between £925,000 and £1.5 million.
- Charge 17% on the portion above £1.5 million.
Second home Stamp Duty worked examples
Example 1: £200,000 second home
- First £125,000 at 5%: £6,250
- Remaining £75,000 at 7%: £5,250
Estimated SDLT: £11,500
Example 2: £300,000 additional property
- First £125,000 at 5%: £6,250
- Next £125,000 at 7%: £8,750
- Remaining £50,000 at 10%: £5,000
Estimated SDLT: £20,000
Example 3: £350,000 buy-to-let property
- First £125,000 at 5%: £6,250
- Next £125,000 at 7%: £8,750
- Remaining £100,000 at 10%: £10,000
Estimated SDLT: £25,000
Example 4: £500,000 second home
- First £125,000 at 5%: £6,250
- Next £125,000 at 7%: £8,750
- Remaining £250,000 at 10%: £25,000
Estimated SDLT: £40,000
Example 5: £1,000,000 additional property
- First £125,000 at 5%: £6,250
- Next £125,000 at 7%: £8,750
- Next £675,000 at 10%: £67,500
- Remaining £75,000 at 15%: £11,250
Estimated SDLT: £93,750
Who pays higher Stamp Duty rates?
Higher residential SDLT rates may apply when a purchaser buys a residential property and already owns another qualifying residential property.
The rules can apply to properties owned in the UK or overseas, depending on the purchaser's ownership interests and the transaction circumstances.
They may also apply to certain purchases made through companies.
The exact legal tests consider matters such as ownership interests, the purchase price, the property being acquired and whether a main residence is being replaced.
Replacing your main residence
The higher SDLT rates do not necessarily apply simply because a buyer owns two properties during a move.
Where the buyer is replacing their only or main residence and the relevant conditions are satisfied, the higher rates may not apply.
If the previous main residence has not been sold when the new property is purchased, the higher rates may initially be payable.
A refund may be available if the previous main residence is sold within the applicable period and the other conditions are met.
Can you claim a second home Stamp Duty refund?
In qualifying circumstances, buyers who paid higher-rate SDLT may be able to claim a refund after selling their previous main residence.
The standard replacement-of-main-residence rules commonly involve a three-year period, although exceptions and specific conditions can apply.
Refund claims have their own deadlines. Check HMRC guidance before making a claim.
Does buy-to-let property attract higher Stamp Duty?
Many buy-to-let purchases attract higher residential SDLT rates where the purchaser already owns a qualifying dwelling and the additional-property conditions are satisfied.
The rules are not based solely on whether the buyer intends to rent out the property.
Ownership circumstances, transaction structure and other statutory conditions determine whether the higher rates apply.
What if the buyer is a non-UK resident?
Certain non-UK resident buyers purchasing residential property in England or Northern Ireland may also pay an additional 2 percentage-point surcharge.
This surcharge can apply on top of the higher SDLT rates for additional properties.
This second home calculator does not include the non-UK resident surcharge.
For such purchases, use the Non-UK Resident Stamp Duty Calculator .
Does second home Stamp Duty apply in Scotland and Wales?
Stamp Duty Land Tax applies to property transactions in England and Northern Ireland.
Scotland uses Land and Buildings Transaction Tax (LBTT), which has its own Additional Dwelling Supplement rules.
Wales uses Land Transaction Tax (LTT), which has separate higher residential property rates.
This calculator should not be used for properties in Scotland or Wales.
How to use the Second Home Stamp Duty Calculator
- Enter the purchase price of the additional residential property.
- Select Calculate.
- Review the estimated higher-rate SDLT.
- Confirm that the additional-property rules apply to your transaction.
- Check whether the non-resident surcharge, reliefs or exemptions affect the final amount.
Official HMRC Stamp Duty guidance
For authoritative information about current SDLT rates, higher-rate eligibility and refunds, consult HMRC:
This page uses the higher residential SDLT bands effective from 1 April 2025 and presents them as a 2026/27 estimate. Always confirm the rates applicable to the effective date of your purchase.
Frequently asked questions
What is the second home Stamp Duty surcharge?
The higher residential SDLT rates are generally 5 percentage points above the standard rates where the additional-property rules apply.
How much Stamp Duty is payable on a £300,000 second home?
Under the higher residential rates shown here, the estimated SDLT is £20,000.
How much SDLT is payable on a £500,000 second home?
The estimated higher-rate SDLT is £40,000, assuming no additional non-resident surcharge or special transaction treatment.
Does a buy-to-let property count as a second home?
Buy-to-let purchases may attract higher residential SDLT rates if the relevant additional-property conditions are met.
Can I avoid higher SDLT when replacing my main home?
Higher rates may not apply where the purchase qualifies as a replacement of your only or main residence.
Can I reclaim the second home surcharge?
A refund may be available if you sell a previous main residence and satisfy the relevant conditions and deadlines.
Does this calculator include the overseas buyer surcharge?
No. Certain non-UK resident purchasers may owe a further 2 percentage-point surcharge.
Is this an official HMRC calculator?
No. CalculatorsOnline is an independent website and is not affiliated with HMRC.
Related UK property calculators
Important: This calculator provides an informational estimate of higher residential SDLT in England and Northern Ireland. It assumes the additional-property rules apply and does not assess exemptions, refunds, corporate purchases, linked transactions, leases, shared ownership or the non-UK resident surcharge. Confirm the final liability with HMRC or your conveyancer.
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