Second Home Stamp Duty Calculator

The 5% additional-property surcharge

When you buy a second home or a buy-to-let, you pay an extra 5% of stamp duty on top of the standard rates. This surcharge started in April 2025 and applies across all UK nations — England and Northern Ireland (SDLT), Scotland (LBTT), and Wales (LTT).

Unlike the standard bands, the surcharge applies to the whole purchase price, not just the part above a threshold. So even a £150,000 buy-to-let carries the 5% charge on the full amount. The calculator above already adds the surcharge when you pick the additional-property buyer type.

For the full set of buying costs beyond stamp duty, try our house buying costs calculator, or read our complete stamp duty guide for rate tables and worked examples.

When does the surcharge apply?

You pay the surcharge if, on the day you complete, you own more than one residential property and you are not replacing your main home. The most common cases are second homes (a holiday home or a place to stay near work) and buy-to-let purchases where you will let the property out.

Companies buying residential property usually pay the surcharge too, and so do most purchases held in trust. If you are unsure how a property counts, check with your solicitor before you complete.

The 3-year refund rule

If you buy a new main home before you have sold your old one, you pay the 5% surcharge up front because you briefly own two homes. You can claim that surcharge back if you sell your previous main residence within three years of the new purchase.

The refund is not automatic — you must claim it, usually within 12 months of selling the old home. Keep your completion paperwork so you have the dates and figures ready when you apply.