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Second Home Stamp Duty Calculator

Use this second home stamp duty calculator to estimate the higher SDLT (Stamp Duty Land Tax) that may apply when buying an additional residential property in England and Northern Ireland (for example, a second home, buy-to-let, or holiday let). Enter your purchase price to see an estimate and band breakdown.

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Important: policy data can change

This calculator estimates residential Stamp Duty Land Tax (SDLT) for England and Northern Ireland using published bands and surcharges.

Governments can change these rules from time to time. We aim to reflect policy changes when they happen.

Rates last checked: 16 Jan 2026

Region
England and Northern Ireland
Transaction
Additional property (second home / buy-to-let)
Estimated tax
£30,000.00
Effective rate7.50%
England/NI higher rates for additional properties applied.
Comparison
If buying as your main home£10,000.00
As an additional property£30,000.00
Difference£20,000.00
Band breakdown
BandRateTaxableTax
£0.00 to £125,000.005.00%£125,000.00£6,250.00
£125,000.00 to £250,000.007.00%£125,000.00£8,750.00
£250,000.00 to £925,000.0010.00%£150,000.00£15,000.00
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How this stamp duty calculator works

We apply the SDLT bands to your purchase price and show the estimated total due.

  • England and Northern Ireland: Stamp Duty Land Tax (SDLT), including first-time buyer relief (where eligible), the additional property surcharge, and the non-UK resident surcharge.

This is an estimate. Your actual tax can differ depending on your circumstances and any reliefs or special rules.

Example model (default scenario)
This shows the default scenario when the page loads. It stays the same as a quick sanity check.
Purchase price£400,000.00
RegionEngland and NI
TransactionAdditional property
Non-UK residentNo
Estimated tax£30,000.00
Effective rate7.50%
Important

This calculator provides a best-effort estimate for typical residential purchases. It’s not tax advice.

If you’re unsure which option applies to you (for example, first-time buyer eligibility or additional property rules), consider checking official guidance or speaking to a solicitor or tax adviser.

How it works

This page focuses on the scenario where you’re buying an additional residential property (often described as “second home stamp duty”). The calculator applies the relevant higher-rate rules based on the flags you choose and shows the total and breakdown.

It also shows a comparison against the same purchase as a “moving home” scenario, so you can see the difference.

Rates and thresholds

Last verified: 05/03/2026. Primary source: GOV.UK: buying an additional residential property.

Higher rates for additional properties work by adding a surcharge so that each band is higher than the standard residential rates.

Non-UK resident surcharge can also apply in some cases (see GOV.UK guidance in the Trust panel). If it applies, it stacks on top of the residential rates you’d otherwise pay.

Worked examples

Worked examples using the same SDLT calculation logic as the site (rounded to the nearest pound):

Example 1 — Additional property, £300,000

  • Estimated SDLT (higher rates): £20,000

Example 2 — Additional property, £400,000

  • Estimated SDLT (higher rates): £30,000

Example 3 — Additional property + non-UK resident surcharge, £300,000

  • Estimated SDLT: £26,000
Edge cases and exclusions
  • Definition matters: whether a purchase counts as “additional property” can depend on facts beyond a quick checkbox.
  • Replacing a main residence: some situations change whether higher rates apply.
  • Non-resident rules: “non-UK resident” for SDLT purposes has a specific definition; avoid assuming it matches nationality.
  • Mixed-use: if the property is mixed residential/non-residential, different rules can apply.
  • Reliefs: this calculator doesn’t aim to model every relief and special case.
Assumptions
  • This calculator is for residential property only.
  • It estimates SDLT for England and Northern Ireland only.
  • It assumes you are buying an additional property (higher rates for additional dwellings).
  • It compares “main home” vs “additional property” to show the difference.
  • Results are estimates and do not cover every relief or edge case.
Methodology

Higher rates apply when you’re buying an additional residential property. We calculate SDLT on a marginal band basis, then include the additional property surcharge (and any other applicable surcharges).

Comparison: we also show what SDLT would be if you were buying the same property as your main home, so you can see the difference.

If you are buying your only home (not an additional property), use the residential SDLT calculator instead.

What to do next
FAQ
What does the second home stamp duty calculator assume by default?
It assumes the purchase is an additional residential property in England and Northern Ireland, so higher rates may apply to the estimate.
Why does this calculator show a comparison against buying as a main home?
It helps you see the additional tax cost from the higher-rate rules by comparing the additional property estimate with a standard moving-home estimate.
Does the second home stamp duty calculator include the 5% higher rates automatically?
Yes. This variant is fixed to an additional property purchase in England and Northern Ireland, so it uses the higher SDLT rates (currently +5 percentage points on each band). The breakdown and comparison section reflect that.
How does the non-UK resident setting interact with additional property SDLT?
Both surcharges can affect the total in England and Northern Ireland, depending on the scenario. This calculator includes the effect when the toggle is selected.
If I am replacing my main residence, should I use this second home calculator?
Not necessarily. Replacing a main residence can have different outcomes. This page is a simplified “additional property” estimate, so check your circumstances carefully.
Why is the region not selectable on the second home stamp duty calculator?
This tool is specifically for SDLT (England and Northern Ireland). Wales and Scotland have different rules and taxes for additional properties.
What does the “difference” value in the comparison box represent?
It is the estimated extra SDLT due as an additional property compared with buying the same price as a main-home purchase.
Can the second home SDLT estimate be zero even for an additional property?
At low purchase prices, the standard SDLT can be low or zero, but higher rates may still apply depending on the bands in force. Use the breakdown to see the calculation.
Does this calculator include buyer reliefs or exemptions beyond the options shown?
No. It models typical SDLT bands and surcharges only. Specialist reliefs and unusual scenarios are outside scope.
What is the safest way to use this second home stamp duty figure in my budget?
Use it as a planning estimate and keep a buffer. Confirm the final SDLT position with your conveyancer using current rules.
Why does the page mention that policy data can change?
Because SDLT bands and reliefs can be updated by government decisions. The note is a reminder to verify figures when you are close to purchasing.
Can I share this additional property SDLT estimate with someone?
Yes. The share link preserves your current inputs in the URL so the same scenario can be opened again.
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