Quick answer: in England and Northern Ireland, a buy-to-let or second home costing £40,000 or more, bought by someone who will own more than one home, is usually taxed at 5% on top of standard stamp duty, according to GOV.UK. On a £250,000 buy-to-let that is £15,000. Scotland adds an 8% Additional Dwelling Supplement and Wales has its own higher rates, both covered by the calculator.
Guestwise is a short-let management company, not a tax adviser, and this calculator is not tax advice. Rates come from HMRC, Revenue Scotland and the Welsh Government, linked below. Your solicitor or conveyancer files the return and confirms the tax.
Buy-to-let stamp duty calculator
For a buy-to-let, second home or holiday let bought by someone who will own more than one home. Pick where the property is and enter the price.
| Band | Rate | Tax |
|---|
The calculator applies the published rates to the price you enter. It does not cover reliefs, company purchases above £500,000, mixed-use property or purchases of six or more homes.
What are the buy-to-let stamp duty rates in England and Northern Ireland?
HMRC's higher rates for additional residential property apply from 1 April 2025 (HMRC):
| Part of the price | Higher 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 standard rates, for comparison, are 0% up to £125,000, 2% to £250,000, 5% to £925,000, 10% to £1.5 million and 12% above (GOV.UK). A non-UK resident buyer pays a further 2% on each band (HMRC).
| £250,000 buy-to-let, England | Tax |
|---|---|
| 5% on the first £125,000 | £6,250 |
| 7% on the next £125,000 | £8,750 |
| Total | £15,000 |
Worked example using HMRC's published higher rates.
When do the higher rates apply?
HMRC says you pay the higher rates when all of these apply (HMRC):
- the property, or your share of it, costs £40,000 or more
- you will own more than one residential property anywhere in the world
- you have not sold or given away your previous main home
- nobody else holds a lease on it with more than 21 years left
Companies pay the higher rates on residential property of £40,000 or more. If the property costs more than £500,000, HMRC says a 17% rate for corporate bodies may apply instead (HMRC).
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How much is buy-to-let tax in Scotland?
Scotland charges Land and Buildings Transaction Tax (LBTT) instead of stamp duty. The residential rates are 0% up to £145,000, 2% to £250,000, 5% to £325,000, 10% to £750,000 and 12% above (Revenue Scotland). On top, the Additional Dwelling Supplement is 8% of the whole purchase price for transactions on or after 5 December 2024, and it does not apply below £40,000 (Revenue Scotland). A £250,000 buy-to-let in Scotland pays £2,100 LBTT plus £20,000 supplement, £22,100 in total.
How much is buy-to-let tax in Wales?
Wales charges Land Transaction Tax (LTT). The Welsh Government's higher residential rates apply from 11 December 2024 (Welsh Government):
| Part of the price | Higher rate |
|---|---|
| Up to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
The Welsh Government says the higher rates apply to residential property worth £40,000 or more when you already own another property (Welsh Government). A £250,000 buy-to-let in Wales pays £14,950.
Can you get the surcharge back?
In England and Northern Ireland, if you sell or give away your previous main home within 3 years of buying the new one, you can apply for a refund of the higher-rate part. HMRC says the claim must be made within 12 months of the sale or of the filing date of the return for the new home, whichever is later (HMRC). The Welsh Government publishes a similar 3-year rule for LTT (Welsh Government).
Stamp duty is part of your buying costs, so it lowers your net yield. Our rental yield calculator and buy-to-let mortgage calculator cover the rest of the numbers.
Frequently asked questions
How much stamp duty do you pay on a buy-to-let?
In England and Northern Ireland, someone who will own more than one home pays the higher rates: 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above. On a £250,000 buy-to-let that is £15,000, compared with £2,500 for a buyer of an only home at standard rates.
What is the stamp duty surcharge on second homes?
GOV.UK says you usually pay 5% on top of the standard rates if you will own more than one home. HMRC's current higher-rate bands apply from 1 April 2025. HMRC says they apply to residential property of £40,000 or more when you will own more than one home and have not sold your previous main home.
Do limited companies pay the higher rates of stamp duty?
Yes. HMRC says companies pay the higher rates on residential property of £40,000 or more, unless it is subject to a lease with more than 21 years left. Above £500,000, a 17% rate for corporate bodies may apply instead.
Can I get the stamp duty surcharge back?
If you sell or give away your previous main home within 3 years of buying the new one, HMRC says you can apply for a refund of the higher-rate part. For homes sold on or after 29 October 2018, the claim must be made within 12 months of the later of the sale or the filing date of the return for the new home.
How much is the Additional Dwelling Supplement in Scotland?
Revenue Scotland says the Additional Dwelling Supplement is 8% of the whole purchase price for transactions on or after 5 December 2024. It is added to normal LBTT and does not apply below £40,000. On a £250,000 buy-to-let in Scotland the total is £22,100.
What are the higher rates of Land Transaction Tax in Wales?
The Welsh Government's higher rates from 11 December 2024 are 5% up to £180,000, 8.5% to £250,000, 10% to £400,000, 12.5% to £750,000, 15% to £1.5 million and 17% above. On a £250,000 buy-to-let in Wales that is £14,950.
Do non-UK residents pay more stamp duty?
Yes, in England and Northern Ireland. HMRC says a 2% surcharge applies to residential property bought by non-UK residents on or after 1 April 2021, on top of other rates including the higher rates.
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Related guides
Sources
- GOV.UK: Stamp Duty Land Tax residential property rates
- HMRC: SDLT when buying an additional residential property
- Revenue Scotland: LBTT residential rates
- Revenue Scotland: Additional Dwelling Supplement
- Welsh Government: Land Transaction Tax rates and bands
- Welsh Government: higher rates of Land Transaction Tax
This is general information, not mortgage, financial or tax advice. The calculator shows an illustration using published rules and the figures you enter. Speak to an FCA-authorised mortgage broker or a tax adviser before you act.