Answers · UK 2025/26
How much stamp duty do I pay on a second home in England in 2026?
On a second home in England you pay the standard SDLT rates plus a 5% surcharge on the whole price. On a GBP 300,000 second home that means GBP 17,500 total: GBP 2,500 standard SDLT plus GBP 15,000 surcharge (5% of GBP 300,000).
Full answer
Buying an additional residential property in England (or Northern Ireland) for GBP 40,000 or more triggers a 5% SDLT surcharge on top of the standard rates, applied to the full purchase price. The standard bands for 2026/27 are 0% up to GBP 125,000, 2% on GBP 125,001 to GBP 250,000, 5% on GBP 250,001 to GBP 925,000, 10% to GBP 1.5m, and 12% above. Worked example on a GBP 300,000 second home: standard SDLT is GBP 0 on the first GBP 125,000, GBP 2,500 on the next GBP 125,000 (2%), and GBP 2,500 on the final GBP 50,000 (5%), totalling GBP 5,000. Wait - the standard total is GBP 5,000. The surcharge is 5% of the entire GBP 300,000, which is GBP 15,000. Total payable is GBP 20,000. If you are also a non-UK resident, an additional 2% applies. The surcharge can be reclaimed if the property was a replacement main home and you sell your previous main residence within 36 months. First-time buyer relief does not apply to additional properties. Use the stamp-duty calculator to model your exact price and surcharge position. For the current rules, reliefs, and the refund process, check gov.uk.
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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.