Stamp duty buy-to-let calculator (2025/26 rates): exactly what you'll pay
One-line answer. Buying a buy-to-let property in England or Northern Ireland costs you the standard SDLT (Stamp Duty Land Tax) plus a 5% additional dwellings surcharge on the entire purchase price. On a £250,000 BTL the headline standard SDLT is £2,500 — the additional surcharge adds another £12,500, taking the total to £15,000. Wales (LTT) and Scotland (LBTT) have their own rates and surcharges. Use the calculator below for your exact figure.
This page shows the calculator, the 2025/26 rate tables for all three UK jurisdictions, three worked examples, and the rules that catch first-time landlords out (the 3-year rule, replacement-of-main-residence relief, and the joint-buyer trap).
Use the calculator
Calculator placeholder — to be replaced with the live
Vue component on the live page. Inputs: purchase price, jurisdiction (England/NI, Wales, Scotland), buyer status (UK resident vs non-resident), additional dwelling (yes/no), replacing main residence (yes/no, with 3-year window check). Outputs: standard tax, surcharge, non-resident loading where applicable, total payable, effective rate.
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England & Northern Ireland — SDLT (2025/26)
The 2025/26 thresholds reverted on 1 April 2025. Current bands:
| Property price | Standard rate | BTL / second home rate |
|---|---|---|
| £0 – £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1.5M | 10% | 15% |
| Over £1.5M | 12% | 17% |
The BTL/second-home column is the standard rate plus the 5% additional dwellings surcharge. The surcharge applies to the entire purchase price, including the slice below £125,000.
A non-UK-resident buyer adds a further 2% to every band.
Important: the surcharge applies if you own any other residential property anywhere in the world at the moment of completion. Even an inherited share counts.
Wales — LTT (Land Transaction Tax) 2025/26
Wales has its own rates set by the Welsh Government. For higher-rate residential transactions (the buy-to-let / second home equivalent):
| Property price | Higher residential rate |
|---|---|
| £0 – £180,000 | 5% |
| £180,001 – £250,000 | 8.5% |
| £250,001 – £400,000 | 10% |
| £400,001 – £750,000 | 12.5% |
| £750,001 – £1.5M | 15% |
| Over £1.5M | 17% |
Wales does not use the "5% surcharge on top of standard" model — these are the headline rates for additional properties.
Scotland — LBTT (Land and Buildings Transaction Tax) 2025/26
Scotland's equivalent is LBTT, with an Additional Dwelling Supplement (ADS) of 8% (raised from 6% in December 2024).
| Property price | Standard LBTT |
|---|---|
| £0 – £145,000 | 0% |
| £145,001 – £250,000 | 2% |
| £250,001 – £325,000 | 5% |
| £325,001 – £750,000 | 10% |
| Over £750,000 | 12% |
For BTL: standard LBTT plus 8% ADS on the entire purchase price.
A £250,000 BTL in Scotland: standard LBTT £2,100 + ADS £20,000 = £22,100. The same £250,000 BTL in England: £15,000. Scotland is materially more expensive.
Worked example 1 — £250,000 BTL in England
- Standard SDLT: £0 on first £125k + 2% × £125k = £2,500
- Surcharge: 5% × £250,000 = £12,500
- Total: £15,000 (effective rate 6.0%)
Worked example 2 — £450,000 BTL in England, non-resident buyer
- Standard SDLT: £0 + £2,500 + 5% × £200,000 = £12,500
- Additional dwellings surcharge: 5% × £450,000 = £22,500
- Non-resident surcharge: 2% × £450,000 = £9,000
- Total: £44,000 (effective rate 9.78%)
Worked example 3 — £180,000 BTL in Wales
- LTT higher residential rate: 5% × £180,000 = £9,000
- Total: £9,000 (effective rate 5.0%)
Wales is cheaper than England in this price band because there's no additional surcharge sitting on top of the standard rate — it's all baked into the higher-rate table.
The traps that catch first-time landlords
1. The "any other property anywhere in the world" rule
You pay the surcharge if you own any residential property anywhere on completion day. An inherited 25% share of your parents' bungalow counts. A holiday cottage in France counts. A buy-to-let already owned by your spouse counts (joint surcharge applies even if you're not on the title of the new property).
2. Replacement of main residence
If you sell your previous main residence within 3 years before buying the new BTL, and the new BTL becomes your new main residence, you can avoid the surcharge. Selling within 3 years after completion lets you reclaim the surcharge retrospectively. Outside the 3-year window, it's gone.
3. Married/civil-partner couples count as one buyer
You can't sidestep the surcharge by putting the new property only in the name of the partner who currently owns no property. HMRC treats a married couple as a single unit for the surcharge test.
4. The 6-property rule
Buying 6+ residential properties in a single transaction lets you elect to be taxed as if you bought commercial property — usually cheaper. Rarely relevant for individual landlords.
5. Limited company purchases
Limited companies always pay the surcharge — there's no first-purchase exemption for SPVs. Plus the standard SDLT, plus the surcharge, plus 17% on any portion above £500,000 (the 15%-bracket-equivalent for high-value purchases by enveloping vehicles). Don't assume incorporating saves SDLT — it usually doesn't.
SDLT and your tax return
SDLT on a buy-to-let purchase is not deductible against rental income. It's a capital cost — added to the property's CGT base, recovered (partially) when you eventually sell.
That's why in our rental income tax calculator, SDLT does not appear in the allowable expenses list. It belongs in the CGT calculation, not income tax. See SA105 box-by-box for what does and does not go on the rental return.
Timing the purchase
There are two windows that matter.
- Tax year end (5 April) is irrelevant for SDLT — the tax is due on completion, not by reference to the tax year.
- Pre-rate-change purchases sometimes get grandfathered. After the most recent rate revert on 1 April 2025, completions before that date got the more generous bands. Watch for any rate-change announcements at fiscal events (Spring Statement, Autumn Budget).
If you're under offer and a rate change is announced, ask your conveyancer about completion timing.
What this calculator does NOT cover
- Mixed-use property (e.g. a shop with a flat above) — different bands.
- Multiple Dwellings Relief abolished from 1 June 2024.
- Leasehold premiums and ground rent NPV for new leases — separate calculation.
- Linked transactions (buying multiple properties from the same seller) — averaged calculation.
- Trusts and complex ownership structures — get advice.
Related reading
- Rental income tax calculator (2025/26) — once the property is yours, what tax will it generate?
- Section 24 explained — the mortgage interest restriction that affects every BTL purchase.
- Making Tax Digital for landlords — the filing regime your new property may put you into.
- Landlord accounting software UK — what to use to track everything from completion onwards.
FAQ
Is stamp duty deductible against rental income? No. SDLT is a capital cost. It's added to the property's CGT base and recovered (partially) on sale. It cannot reduce your annual rental tax bill.
Does the 5% surcharge apply to my first buy-to-let if I already own my home? Yes. The moment you own two properties at completion, the surcharge applies — and the property you live in counts as one of them.
Can I avoid the surcharge by buying through a limited company? No — companies always pay the surcharge, and from £500k upwards may pay an additional 17% rate. Incorporation almost never saves SDLT.
What if I'm replacing my main residence? If you sell your previous main residence within 3 years (before or after) and the new property becomes your main residence, you can avoid or reclaim the surcharge.
Does the surcharge apply to inherited shares of property? Yes. Even a 25% inherited share of a relative's house triggers the surcharge on a new BTL purchase.
What about Welsh and Scottish properties? Wales uses LTT (different bands, no separate surcharge). Scotland uses LBTT with an 8% Additional Dwelling Supplement. The calculator handles both — select the jurisdiction.
When is the SDLT payable? Within 14 days of completion. Your conveyancer files the return and pays HMRC on your behalf, then bills you.
Can I add SDLT to my mortgage? Lenders generally don't lend against SDLT. You usually need it as cash on top of your deposit and conveyancing fees.
Does first-time buyer relief apply to BTLs? No — first-time buyer relief only applies if the property will be your main residence and you're a first-time buyer. BTLs by definition are not main residences.
This article and calculator are for guidance only. They are not personal tax advice. Tax rates and surcharges change at fiscal events. Always verify the current rate against gov.uk, gov.wales, or revenue.scot before completing a purchase.