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Additional Property Stamp Duty Calculator

Buying a second home, buy-to-let or holiday home adds a 5% surcharge to every standard SDLT band. The surcharge rose from 3% to 5% on 31 October 2024. It is refundable in certain circumstances if you sell your previous main residence within 36 months.

Also applies
SDLT due
£30,000
Band Rate Slice SDLT
£0 to £125,000 5% £125,000 £6,250
£125,001 to £250,000 7% £125,000 £8,750
£250,001 to £925,000 10% £150,000 £15,000
£925,001 to £1,500,000 15% - -
Above £1,500,000 17% - -

Includes 5% additional-property surcharge. Refundable if you sell your previous main residence within 36 months.

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When the surcharge applies

The 5% surcharge applies when, at the end of the day of completion, you own an interest in more than one residential property worldwide and the property you are buying is not replacing your main residence on the same day.

The most common triggers are:

  • buying a second home or holiday home while keeping your main residence
  • buying a buy-to-let investment property
  • buying your new main residence before selling your old one
  • buying through a limited company (always treated as additional)
  • parents buying jointly with their child where the parent owns elsewhere

The surcharge does not apply to purchases under £40,000, mixed-use property, or where you complete the sale of your previous main residence on the same day as the new purchase.

Additional property SDLT at common prices

Standard SDLT plus the 5% surcharge applied to the full price.

Purchase price Standard SDLT With 5% surcharge Extra cost
£200,000 £1,500 £11,500 +£10,000
£300,000 £5,000 £20,000 +£15,000
£400,000 £10,000 £30,000 +£20,000
£500,000 £15,000 £40,000 +£25,000
£750,000 £27,500 £65,000 +£37,500
£1,000,000 £43,750 £93,750 +£50,000

Claiming the surcharge back

If you paid the surcharge because you still owned your previous main residence on the day of completion, you can reclaim the full surcharge, provided you sell that previous residence within 36 months.

The refund application has its own deadline: 12 months from the date of sale of the previous residence, or 14 days from the SDLT1 filing date, whichever is later. Miss it and the surcharge is lost.

You apply through HMRC's online refund form. You will need the SDLT1 reference, completion dates of both transactions, and the sale price of the previous home. Most refunds land within 15 working days.

Frequently asked

What counts as an additional property?
A residential property purchase counts as 'additional' if, on completion, you own any interest in another residential property worth more than £40,000 anywhere in the world. Second homes, buy-to-lets, holiday homes and inherited shares all trigger the surcharge.
When did the surcharge increase from 3% to 5%?
The surcharge rose from 3% to 5% on 31 October 2024, the day of the Autumn Budget. Purchases completing on or after that date pay the 5% rate.
Can I get the surcharge back if I sell my old home?
Yes. If you paid the surcharge because you still owned your previous main residence on completion, you can reclaim it provided you sell that previous residence within 36 months of buying the new one. The refund application deadline is 12 months from the sale of the previous home.
I am replacing my main residence on the same day. Do I pay the surcharge?
No. If you complete the sale of your previous main residence on the same day as buying the new one, the surcharge does not apply at all. The surcharge only kicks in when there is overlap in ownership.
Does the £40,000 threshold apply per property or in total?
Per property. If you own another residential property worth more than £40,000 the surcharge applies to your new purchase. Owning multiple properties under £40,000 each does not trigger it.
What if my new purchase is under £40,000?
Purchases of additional residential property under £40,000 do not attract the surcharge at all and pay no SDLT.
Does the surcharge apply to a holiday let or buy-to-let through a company?
Yes. The 5% surcharge applies to additional residential property regardless of how it is held. Limited-company purchases above £500,000 attract a 17% flat rate instead, which is higher than the standard rates plus surcharge in many cases.
I am a non-UK resident buying a second home. Do both surcharges apply?
Yes. The 5% additional-property surcharge and the 2% non-resident surcharge both apply, stacking to 7% on top of standard rates for the whole purchase.

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