HMRC SDLT 2026+3% Second Home Surcharge+2% Non-Resident Extra
SDLT Second Home & Buy-to-Let Surcharge Calculator
Calculate total Stamp Duty Land Tax (SDLT) including the 3% additional dwelling surcharge for second homes, buy-to-let, and investment properties.
SDLT Second Home Surcharge Estimator
Compute total SDLT including surcharge for additional dwelling purchases
£
SDLT Calculation Result:
Standard SDLT
£5,000
Normal RateSurcharge (3%)
£10,500
Additional LevyTotal SDLT Due
£15,500
Effective Rate: 4.43%SDLT Second Home Surcharge Rates (2025/2026)
| Purchase Price Band | Standard Rate | Second Home Rate (+3%) | Non-Resident + 2nd Home (+5%) |
|---|---|---|---|
| £0 to £250,000 | 0% | 3% | 5% |
| £250,001 to £925,000 | 5% | 8% | 10% |
| £925,001 to £1,500,000 | 10% | 13% | 15% |
| Over £1,500,000 | 12% | 15% | 17% |
Frequently Asked Questions (FAQs)
The Stamp Duty Land Tax second home additional dwelling surcharge is 3% on top of standard SDLT rates applied to all purchase price bands for buy-to-let and second homes.
Yes. If you purchase a new main residence while temporarily owning two properties, you pay the 3% surcharge. If you sell your previous main residence within 3 years, you can claim a full refund from HMRC.
Non-UK residents purchasing residential property pay an additional 2% Non-Resident Surcharge on top of standard SDLT, cumulative with the 3% second home surcharge.
No. First-time buyers purchasing their only property benefit from SDLT First-Time Buyer Relief and are completely exempt from the 3% second home surcharge.
Exemptions include properties purchased for less than £40,000, mobile homes, caravans, houseboats, and properties acquired through divorce settlements or court orders.