Buy-to-Let Stamp Duty Calculator 2026: SDLT for Landlords
Work out the stamp duty on your next investment property in seconds. This calculator applies the 5% additional property surcharge that lands on every buy-to-let when you already own a home, so you can build the true acquisition cost into your yield from day one. Covers England, Scotland, and Wales.
Buying a personal second home instead? Use the second home calculator.
Your Results
Stamp Duty to Pay
£20,000
Effective tax rate: 6.67%
Tax Breakdown
| Band | Rate | Tax |
|---|---|---|
| £0 - £125,000 | 5% | £6,250 |
| £125,001 - £250,000 | 7% | £8,750 |
| £250,001 - £300,000 | 10% | £5,000 |
| Additional Property | +5% | +£15,000 |
| Total | £20,000 | |
£0 - £125,000
5%
£6,250
£125,001 - £250,000
7%
£8,750
£250,001 - £300,000
10%
£5,000
Additional Property
+5%
+£15,000
Total
£20,000
Tax by Band
Added to 25-Year Mortgage
£117/month
Based on 5% interest rate, added to loan amount
The 5% Buy-to-Let Surcharge
An extra 5% on the whole price
Since 31 October 2024, a buy-to-let bought while you already own another residential property attracts a 5% surcharge (up from 3%) on top of standard SDLT rates. It applies to the entire purchase price, not just the slice above a threshold.
It is a permanent cost on a rental
Unlike a replacement main residence, a buy-to-let kept as a rental cannot reclaim the surcharge. Treat it as part of your acquisition cost and factor it into your rental yield from the outset.
BTL Stamp Duty by Property Price
| Property Price | Standard SDLT | 5% Surcharge | Total BTL SDLT |
|---|---|---|---|
| £150,000 | £500 | +£7,500 | £8,000 |
| £200,000 | £1,500 | +£10,000 | £11,500 |
| £250,000 | £2,500 | +£12,500 | £15,000 |
| £350,000 | £7,500 | +£17,500 | £25,000 |
| £500,000 | £15,000 | +£25,000 | £40,000 |
England & Northern Ireland rates. Figures assume you already own another residential property.
BTL Rates Across the UK
England & Northern Ireland
Standard SDLT bands plus a 5% surcharge on the full price. See the current SDLT bands.
Scotland (LBTT)
LBTT bands plus an 8% Additional Dwelling Supplement. Use the ADS calculator.
Wales (LTT)
Separate higher-rate LTT bands starting at 5%. Use the Wales LTT calculator.
Personal vs Limited Company
Personal ownership
You pay standard rates plus the 5% surcharge. Simple, and cheaper on stamp duty than a company once the price passes £500,000, where the corporate flat rate bites.
Limited company / SPV
Same 5% surcharge below £500,000, but a flat 17% above it. Chosen for income tax and succession reasons despite the SDLT cost. Compare with the limited company calculator or our company vs personal comparison.
Stamp Duty and Your Yield
On a £250,000 buy-to-let, the £15,000 SDLT bill is roughly the equivalent of a year's gross rent on a 6% yield. Because it is a one-off capital cost, the right way to account for it is to add it to your total acquisition cost (price + SDLT + legal + survey) and measure your true net yield against that figure, not the headline price.
Model the full picture with our rental yield calculator and the cost of buying calculator.
Your First Buy-to-Let
Surcharge applies if
- •You already own (or part-own) your main home
- •You own residential property abroad worth over £40,000
- •You have inherited a share of a property over £40,000
No surcharge if
- •The buy-to-let is the only residential property you own
- •You sold your only home before completion
- •The property costs less than £40,000
Not sure whether the surcharge applies to your situation? The surcharge risk checker walks through the tests, and the complete buy-to-let guide covers the full rules for landlords.
Frequently Asked Questions
How much stamp duty do I pay on a buy-to-let?
A buy-to-let in England or Northern Ireland is taxed at standard SDLT rates plus a 5% additional property surcharge on the entire price (for purchases over £40,000). The effective bands are 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5m, and 17% above. For example, a £250,000 buy-to-let costs £15,000 in SDLT. Scotland and Wales apply their own surcharges.
Do I pay the surcharge on my first buy-to-let?
Yes, if you already own your main home. The 5% surcharge is triggered by owning more than one residential property at the end of the day of completion, not by it being your first investment. If you own no other property and buy a buy-to-let, standard rates apply with no surcharge.
Is buy-to-let stamp duty the same as second home stamp duty?
Yes. HMRC treats buy-to-let, second homes, and holiday homes identically as additional residential property, all attracting the same 5% surcharge. The difference is downstream: a buy-to-let kept as a rental cannot reclaim the surcharge, whereas a property that becomes your main residence may qualify for a refund if you sell your old home within 36 months.
Can I deduct buy-to-let stamp duty from my rental income?
No. SDLT on a buy-to-let is a capital cost, not a revenue expense, so it cannot be deducted from rental income for income tax. It is added to your acquisition cost and reduces your capital gains tax bill when you eventually sell the property.
Should I buy my buy-to-let through a limited company?
For stamp duty alone, a company is rarely cheaper: below £500,000 it pays the same 5% surcharge as a personal purchase, and above £500,000 a flat 17% corporate rate usually costs more. Companies are chosen for income tax reasons (full mortgage interest relief), retained earnings, and inheritance planning. Use the limited company stamp duty calculator to compare the SDLT side.
Do non-UK residents pay extra stamp duty on a buy-to-let?
Yes. A non-UK resident buying a residential buy-to-let pays a further 2% non-resident surcharge on top of the 5% additional property surcharge, taking the combined surcharge to 7% on the whole price.
Reviewed by
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.