Second Home Stamp Duty Calculator
Estimate SDLT on a UK second home, including the +5% additional-property surcharge.
A £400,000 UK home purchased by a additional property buyer attracts £30,000 in Stamp Duty Land Tax (7.50% effective rate), including a 5% additional-property surcharge.
Band breakdown
- £0–£125,000 · 5%£6,250
- £125,000–£250,000 · 7%£8,750
- £250,000–£925,000 · 10%£15,000
| 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.
Compare buyer types
Same property price, different buyer profile. What you'd pay as each.
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.
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.