What does the Second Home Stamp Duty Calculator calculate?

It provides a planning estimate from the figures you enter and the assumptions shown on the page.

Is the Second Home Stamp Duty Calculator official tax or mortgage advice?

No. It is an independent estimate. Check official guidance and speak to a qualified adviser before making property, mortgage or tax decisions.

Will my actual result match exactly?

Not necessarily. Lender rules, tax treatment, legal costs, property condition, location and personal circumstances can change the final result.

Can I use this for Scotland or Wales?

Stamp duty calculators here estimate England and Northern Ireland SDLT. Scotland and Wales use different systems and rates.

Second Home Stamp Duty Calculator UK

How This Calculator Works

This calculator uses the SDLT rates and thresholds for 2026/27 as set out in UK legislation, applying the 5% additional property surcharge automatically for second home purchases.

The calculator applies the appropriate SDLT rates based on the property purchase price and automatically includes the 5% surcharge for additional properties. It uses the slice-based system, meaning tax is calculated on the portion of the price falling within each band rather than the total price.

The calculator shows both the standard SDLT you would pay as a main residence buyer and the higher rate payable for a second home. This helps you understand the additional cost of buying an additional property.

For the 2026/27 tax year, the calculator applies the following additional property rates:

Price Band	Additional Property Rate
Up to £125,000	5%
£125,001 to £250,000	7%
£250,001 to £925,000	10%
£925,001 to £1,500,000	15%
Above £1,500,000	17%

The calculator does not account for first-time buyer relief, as this does not apply to additional property purchases. It also does not account for the non-UK resident surcharge (an additional 2%) or special rules for companies and non-natural persons.

What the Calculator Results Mean

The results show your total SDLT liability for a second home purchase, including a breakdown of the standard and surcharge components.

The calculator provides a clear breakdown of your second home stamp duty liability:

Total Purchase Price: The property price you entered.
Standard SDLT (Main Residence): The SDLT you would pay if this were your main residence — for comparison purposes.
SDLT Surcharge: The additional 5% surcharge applied to each band.
Total SDLT Payable: Your total stamp duty tax bill for the second home.
Difference: The extra cost of buying a second home compared to a main residence.

Understanding the full SDLT cost before you commit to a purchase helps with budgeting and financial planning. It allows you to factor the tax cost into your total purchase budget and avoid unexpected costs.

Example Calculation

These illustrative examples show how the second home SDLT calculation works for different purchase prices. The examples assume no other reliefs or exceptions apply.

Illustrative Example 1: Second Home Purchase at £300,000 in 2026/27.

5% on the first £125,000 = £6,250
7% on the next £125,000 (£125,001 to £250,000) = £8,750
10% on the final £50,000 (£250,001 to £300,000) = £5,000
Total SDLT Payable: £20,000

Illustrative Example 2: Buy-to-Let Purchase at £200,000 in 2026/27.

5% on the first £125,000 = £6,250
7% on the next £75,000 (£125,001 to £200,000) = £5,250
Total SDLT Payable: £11,500

Illustrative Example 3: Higher Value Second Home at £500,000 in 2026/27.

5% on the first £125,000 = £6,250
7% on the next £125,000 (£125,001 to £250,000) = £8,750
10% on the next £250,000 (£250,001 to £500,000) = £25,000
Total SDLT Payable: £40,000

These illustrative examples show how the 5% surcharge adds significantly to the cost of buying a second home. The surcharge applies to each band, not just the total purchase price.

Understanding the Additional Property Surcharge

The 5% surcharge applies to purchases of additional residential properties in England and Northern Ireland, with some exceptions for replacing your main residence.

Under current UK legislation, if you buy a second home or any additional residential property, you pay higher rates of SDLT. The surcharge is 5% on top of the standard rates. This surcharge increased from 3% to 5% on 31 October 2024.

The surcharge applies to purchases of £40,000 or more. It is calculated on the entire purchase price, with the higher rates applying to each band.

The higher rates apply to all additional residential properties, including:

Second homes and holiday homes
Buy-to-let properties
Properties bought as an investment
Properties inherited or transferred (in some cases)

There is an exception if you are replacing your main residence. If you sell your main residence and buy a new one, you generally do not pay the surcharge, even if you own other properties. However, if you complete on the purchase of your new main residence before selling your old one, the surcharge will initially apply, but you can claim a refund if you sell your previous main residence within 36 months.

Our Stamp Duty Calculator provides standard SDLT calculations, and our Stamp Duty Refund Calculator can help if you believe you have overpaid.

Refund of the Additional Property Surcharge

If you pay the surcharge but sell your previous main residence within 36 months, you may be entitled to a refund of the surcharge.

If you purchase a new property before selling your previous main residence, you will pay the 5% surcharge at completion. However, you may be entitled to a refund of the surcharge if you meet the statutory conditions.

To qualify for a refund, you must:

Purchase a new residential property (the new main residence)
Have paid the 5% surcharge on that purchase
Have disposed of (sold) your previous main residence within 36 months of the purchase date
Apply to HMRC for the refund, usually using form SDLT5, within the applicable SDLT refund time limits set by HMRC.

The refund is for the surcharge only — the standard SDLT you paid on the property remains payable. The refund does not apply if the new property was bought for buy-to-let or investment purposes, or if you already owned another property at the time of the new purchase.

If you have bought a second home and later sell your previous main residence, it is important to check whether you qualify for a refund and to apply in time. You may wish to seek professional advice to ensure you meet the qualifying conditions and file the correct claim.

Common Mistakes

Understanding these common mistakes can help you avoid errors in your second home stamp duty calculations and planning.

Forgetting the surcharge applies. Many buyers are surprised to find they qualify for the 5% surcharge. If you own any other property anywhere in the world and are not replacing your main residence, the surcharge generally applies.

Assuming the surcharge applies to the total price only. The surcharge is applied to each rate band, not just the total price. Using the standard rates and adding 5% to the total gives a different (and incorrect) result.

Missing the 36-month refund deadline. If you are replacing your main residence, you have 36 months to sell your old property and claim a refund. Missing this deadline means you cannot reclaim the surcharge.

Not checking whether the exception applies. If you are replacing your main residence, the surcharge does not apply. However, if you complete the new purchase before selling the old one, you pay the surcharge initially and must claim it back later.

Forgetting about linked transactions. If you are buying multiple properties in a single transaction, SDLT may be calculated differently. Linked transactions are treated as one transaction, which can push you into a higher rate band.

Our Stamp Duty Calculator can help you check your SDLT liability, and our Stamp Duty Refund Calculator can assist if you believe you may be eligible for a refund.