Answers · UK 2025/26
How much Stamp Duty do I pay on a buy-to-let in the UK?
Buy-to-let purchases in England/NI pay standard SDLT plus an additional 5% surcharge on every band (from 31 October 2024). Example: £250,000 BTL = £15,000 (5% × £250,000) compared to £2,500 for a main residence.
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For purchases on or after 31 October 2024, the Additional Property Surcharge in England and Northern Ireland is 5% (up from 3%), payable in addition to standard SDLT on the entire purchase price if the property costs over £40,000 and you already own a residential property. Worked examples (BTL/second home, England/NI): £200,000 — standard SDLT £1,500 + 5% surcharge £10,000 = £11,500. £350,000 — standard £7,500 + 5% surcharge £17,500 = £25,000. £500,000 — standard £15,000 + 5% surcharge £25,000 = £40,000. Scotland (LBTT): Additional Dwelling Supplement (ADS) is 8% on the full price (raised from 6% from 5 December 2024). Wales (LTT): higher residential rates add 4% to each band, starting from £40,000. The 36-month rule: surcharge is refundable if you sell your previous main residence within 3 years (or 4 years for some properties affected by COVID). Companies/trusts pay SDLT and Annual Tax on Enveloped Dwellings (ATED) for properties over £500,000.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.