Rates read 22 October 2026 from HM Revenue & Customs
Buy-to-Let Stamp Duty
If you own another residential property, SDLT goes up by 5 percentage points on every band — not a flat 5% of the price. On a £200,000 buy-to-let that is £11,500, against £1,500 at the standard rate.
These are the rates for a purchase completing on or after 1 April 2025. If yours completed earlier, the rates were different — the main SDLT calculator has a date selector that applies the right bands for 2022–24 and 2024–25.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Above £1,500,000 | 17% |
Why it is not simply “+5% of the price”
GOV.UK says you usually pay 5% on top of these rates if you own another residential property. That means each band rate rises by 5 points: 0% becomes 5%, 2% becomes 7%, 5% becomes 10%, and so on. The surcharge is charged band by band, on the slice of the price in each one.
The surcharge was 3% before 31 October 2024
If your purchase completed before 31 October 2024 the additional-property surcharge was 3 percentage points, not 5 — so the rates were 3%, 5%, 8%, 13% and 15%. That is also the figure that gets reclaimed if you later sell a main home you replaced. GOV.UK published the 3% table separately for purchases from 23 September 2022 to 30 October 2024.
When the higher rates do not apply
GOV.UK treats a purchase as an additional property when you already own another home anywhere in the world, and the rules are applied on completion. There are reliefs — for example where you replace your main home and sell the old one within the allowed period — but they have conditions, so check GOV.UK before relying on one.
Source: HM Revenue & Customs — Stamp Duty Land Tax: residential property rates, read 22 October 2026. England and Northern Ireland. Scotland uses the Additional Dwelling Supplement and Wales uses higher residential rates — both are different mechanisms with different numbers.