Stamp Duty by Buyer Type
Your stamp duty depends on your buying situation. Find the right guide for your circumstances.
First-Time Buyers
Pay no stamp duty on properties up to £300,000 and reduced rates up to £500,000. Learn about eligibility rules and relief claiming.
Second Home Buyers
Understand the 5% additional property surcharge that applies to second homes, holiday homes, and inherited properties.
Buy-to-Let Landlords
Investment properties attract the 5% surcharge. Learn about landlord obligations, company structures, and portfolio considerations.
Limited Company Purchases
Companies always pay the surcharge on residential property. Properties over £500k may attract the 17% corporate rate.
Non-UK Residents
Non-UK residents pay an additional 2% surcharge on top of standard rates. Understand the 183-day residency test and reclaim options.
How Your Buyer Type Affects Stamp Duty
| Buyer Type | SDLT on £400k |
|---|---|
| First-Time Buyer | £5,000 |
| Standard Buyer (no existing property) | £10,000 |
| Second Home / BTL | £30,000 |
| Non-UK Resident (additional) | £38,000 |