| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £125,000 | 5% | £125,000 | £6,250 |
| £125,000 – £250,000 | 7% | £125,000 | £8,750 |
| £250,000 – £925,000 | 10% | £150,000 | £15,000 |
Bands updated 2026-04-15. Source: gov.uk
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.
What is second-home stamp duty?
Second-home stamp duty is Stamp Duty Land Tax on an extra residential property in England or Northern Ireland. If you will own two or more homes after completion, and the new one is not replacing your main residence, a 5% surcharge is added to every band. A holiday home or pied-à-terre is treated the same way.
Property you own anywhere in the world counts. The surcharge has applied at 5% since 31 October 2024. You can reclaim it if you sell your previous main home within three years and the new home was bought as your main residence. The reclaim has to be sent within 12 months of that sale, or of filing the SDLT return. This calculator does not cover Scotland or Wales.
How second-home stamp duty works
Second-home rates (with +5%)
Reclaim rules
- Sell your previous main residence within 3 years
- Submit reclaim within 12 months of the sale or SDLT return filing
- The new home must have been bought as a main residence
Frequently asked questions
How much stamp duty on a second home in 2026?
You pay standard SDLT rates plus a +5% surcharge on every band. On a £400,000 second home that's £27,500 (vs £7,500 for a main residence).
What counts as a second home for stamp duty?
Any residential property purchase of £40,000+ in England or Northern Ireland where you'll own two or more dwellings after completion — and you're not replacing your main residence.
I already own property abroad — does that count?
Yes. Property you own anywhere in the world counts. If you own a dwelling overseas and buy a UK home that isn't replacing your main residence, the +5% surcharge applies.
Can I reclaim the surcharge if I sell my old main home?
Yes — if you sell your previous main residence within 3 years of buying the new one, you can claim the surcharge back from HMRC.
Is a holiday home the same as a second home for SDLT?
Yes. A holiday home, pied-à-terre or any additional dwelling you keep for personal use is treated as a second home and attracts the +5% surcharge.