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Buy-to-Let Stamp Duty Calculator

Estimate SDLT on a UK buy-to-let purchase, including the +5% additional-property surcharge.

TL;DR
Buy-to-let purchases in England and Northern Ireland attract a +5% surcharge on every SDLT band (effective 31 October 2024). Non-UK residents add a further +2%. You can reclaim the surcharge if you sell your previous main home within 3 years.
Buyer type
Stamp Duty payable
£15,000
6.00% effective
Additional property+5%
Total cost (price + tax)£265,000

A £250,000 UK home purchased by a additional property buyer attracts £15,000 in Stamp Duty Land Tax (6.00% effective rate), including a 5% additional-property surcharge.

Band breakdown

BandRateTaxableTax
£0–£125,0005%£125,000£6,250
£125,000–£250,0007%£125,000£8,750

Bands updated 2026-04-15.

Compare buyer types

Same property price, different buyer profile. What you'd pay as each.

How BTL stamp duty is calculated

The +5% surcharge is added to every standard SDLT band — including the 0% nil-rate band. So on a BTL you pay SDLT from the first pound, not from £125,000.

BTL rates (with +5% surcharge)

£0 – £125,0005%
£125,001 – £250,0007%
£250,001 – £925,00010%
£925,001 – £1,500,00015%
£1,500,001+17%

When does the surcharge apply?

  • You already own another residential property anywhere in the world
  • The purchase price is £40,000 or more
  • The property you're buying is not replacing your main residence

If you sell your previous main home within 3 years, you can reclaim the surcharge from HMRC.

Frequently asked questions

How much extra stamp duty do I pay on a buy-to-let?

You pay +5% on every band when buying an additional residential property in England or Northern Ireland. For a £250,000 BTL that's £15,000 (vs £2,500 for a standard buyer replacing a main residence).

When did the buy-to-let surcharge rise to 5%?

The additional-property surcharge increased from 3% to 5% on 31 October 2024. Purchases completing from that date pay the higher rate.

Can I avoid the 5% surcharge by buying in a company?

No. Limited companies buying residential BTL also pay the +5% surcharge. Corporate buyers of £500,000+ dwellings may additionally face the 17% flat rate where it applies.

Do I pay the surcharge if I'm replacing my main residence?

No. If you're selling your main home and buying a new one, the surcharge doesn't apply even if you own other properties. Use the residential calculator instead.

Can I reclaim the surcharge if I sell my previous main home later?

Yes — if you sell your previous main residence within 3 years of the new purchase, you can claim the additional-property surcharge back from HMRC.

Reviewed by the Mortgage118 editorial team. Surcharge and bands reflect HMRC rules effective 31 October 2024. This calculator provides an estimate only and does not constitute tax advice.

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    Buy-to-Let Stamp Duty Calculator 2026 | SDLT +5% | Mortgage118