Additional property stamp duty calculator (England, 2026)
Buying a second home, buy-to-let or holiday let? England charges a flat 5% surcharge on top of standard SDLT — pushing typical bills well into five figures. Use the calculator to see your exact number.
£0
Effective rate: 0.00%
Indicative — final stamp duty depends on the exact completion date and HMRC's published rules at that date. Always confirm with your conveyancer. Figures based on rules in force April 2026.
Why the surcharge exists
The additional-property surcharge was introduced in April 2016 and stepped up over the following decade — reaching 5% in March 2025 — as part of HM Treasury's effort to cool buy-to-let demand and tilt the stock toward owner-occupiers. It applies to anyone buying a residential property that won't be their only or main home on completion day.
How the bands stack
In England, 2026 main-home rates are 0/2/5/10/12%. The additional-property bands are exactly 5 percentage points higher: 5/7/10/15/17%.
| Slice | Main home | Additional property |
|---|---|---|
| £0 – £125,000 | 0% | 5% |
| £125,000 – £250,000 | 2% | 7% |
| £250,000 – £925,000 | 5% | 10% |
| £925,000 – £1,500,000 | 10% | 15% |
| £1,500,000+ | 12% | 17% |
The arithmetic: every additional pound of price up to £125,000 attracts £0.05 of SDLT for a main home and £0.05 of surcharge for an additional property — so £125,000 of price contributes £6,250 of "additional" tax that a main-home buyer simply doesn't pay.
Worked examples
Example 1 — Buy-to-let landlord paying £250,000 for a Liverpool terrace. Higher rates: 5% × £125,000 + 7% × £125,000 = £15,000. A main-home buyer at the same price pays £2,500 — the surcharge alone is £12,500 (50× the standard bill).
Example 2 — Couple buying a £350,000 holiday let in Cornwall. Higher rates: 5% × £125,000 + 7% × £125,000 + 10% × £100,000 = £25,000. Standard SDLT would be £7,500, so the surcharge costs £17,500.
Example 3 — Investor buying a £750,000 HMO in Manchester via a limited company. Higher rates: 5% × £125,000 + 7% × £125,000 + 10% × £500,000 = £65,000. That's 8.7% effective. On a 7% gross yield (£52,500/year rent), the surcharge alone (£37,500) wipes out about nine months of rent before any other costs.
The "selling within 36 months" refund
If you bought an additional property because you couldn't sell your main home in time — for example, a chain that broke at the last minute — you can claim back the surcharge if you sell the old main home within 36 months of completion on the new one. The refund is processed by HMRC; your conveyancer will normally handle it on your behalf.
The 36-month window was extended for buyers caught by the 2020–2021 COVID conveyancing freeze. For purchases after April 2026, the standard 36-month window applies.
Scotland and Wales
| Nation | Surcharge | Effective at £400k |
|---|---|---|
| England (SDLT) | 5% across all bands | £30,000 (vs £10,000 main) |
| Scotland (ADS) | 8% across all bands | £45,350 (vs £13,350 main) |
| Wales (LTT higher rates) | starts 5%, rises to 17% top band | £29,950 (vs £10,500 main) |
Source: HMRC SDLT bands, Revenue Scotland LBTT bands, Welsh Revenue Authority LTT bands as published for 2026 purchases.
Where Offrly fits
The 5% surcharge means precise pricing matters more for landlord buyers than for owner-occupiers — overpaying by £25,000 on a buy-to-let costs you £25,000 of cash plus £1,250 of incremental SDLT plus several years of compressed yield. Offrly's AI reads each comparable's photos, and hyperlocal pricing resolves prices and rents to the street rather than the postcode — in about 30 seconds. Free. No email. A sharper first-pass price than anything else online — and a separate rental valuation when you need to sanity-check the income side.
Run a free Offrly valuation → · Run a free Offrly rental valuation →
Other stamp duty calculators: £400,000 · £500,000 · £750,000 · £1m · First-time buyer · Buy-to-let · Non-resident · Scotland (LBTT) · Wales (LTT) · Head calculator
Disclaimer: Indicative figures based on HMRC SDLT rules in force April 2026. Not tax advice. Confirm the binding figure with your conveyancer before exchange.
FAQ: Additional property stamp duty calculator (England, 2026)
What counts as an additional property for stamp duty?
Any residential property you'll own on completion day that isn't your only or main home anywhere in the world. Includes second homes, buy-to-lets, holiday homes, parental-help purchases and properties bought via a limited company. The test is at completion — not exchange. Source: HMRC SDLT higher rates.
How much is the additional property surcharge?
5% across every SDLT band in England and Northern Ireland in 2026. Combined with main rates, the additional-property bands are 5/7/10/15/17%. So a £400,000 second home pays £30,000 vs £10,000 for a main home — a £20,000 difference at this price.
Can I get the surcharge back?
Yes — if you sell your previous main home within 36 months of the new purchase, you can claim a refund. The 36-month window has been extended for buyers caught by COVID-era completion delays. Apply via your conveyancer or directly to HMRC.
What about limited-company purchases?
All limited-company residential purchases pay the higher rates, regardless of what the company already owns. There's no main-home exemption for companies. Many landlords use Ltd structures for income tax reasons — but the SDLT bill is the same as buying personally as a buy-to-let.
Does the surcharge apply in Scotland and Wales?
Yes, with different rates and rules. Scotland's Additional Dwelling Supplement (ADS) is 8% — higher than England. Wales's surcharge starts at 5% in the lower bands and rises with price. Switch the country dropdown above for the right number.