Answers · UK 2025/26
How much is the Stamp Duty surcharge on a £400,000 second home in England?
On a £400,000 second home or buy-to-let purchase in England for 2026/27, standard SDLT is £10,000, but the 5% additional property surcharge adds £20,000, bringing total SDLT to £30,000.
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In England (and Northern Ireland), buying an additional residential property -- typically a second home or buy-to-let -- attracts a 5% Stamp Duty Land Tax surcharge on top of the standard rates. For a £400,000 purchase in 2026/27, the standard SDLT calculation is: 0% on the first £125,000, 2% on the next £125,000 (£2,500), and 5% on the remaining £150,000 (£7,500), giving a standard total of £10,000 for a sole main residence. The 5% surcharge applies to the whole purchase price for additional properties, adding a flat 5% × £400,000 = £20,000 on top of the standard calculation, bringing total SDLT to £30,000. This surcharge applies regardless of whether the additional property is a buy-to-let investment, a holiday home, or a second home for personal use, and it is charged even if you already own property overseas. The surcharge can potentially be reclaimed if you sell your previous main residence within 36 months of completing the new purchase and it becomes your only property, in which case you can apply to HMRC for a refund of the surcharge portion.
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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.