Second home stamp duty calculator (England & Northern Ireland)
Calculate SDLT on a second home or buy-to-let in England or NI: the 5% surcharge on top of standard rates, and the 36-month main-home replacement rule.
Rule year: 2026/27 · GBP · Sources checked
Estimated Stamp Duty Land Tax
England and Northern Ireland only, with additional-property liability established by you. The result does not determine main-residence replacement, refund eligibility, inherited ownership or other exclusions. Non-resident status is a separate SDLT test, not simply nationality. Consult the linked HMRC guidance.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
An additional residential property can attract a five-percentage-point surcharge on each SDLT price slice in England and Northern Ireland, including the normally zero-rate slice. A second home or buy-to-let is not automatically the same as replacing an only or main residence. The GOV.UK guidance describes replacement and possible refund conditions, including the 36-month rule. This calculator assumes you have established that the additional-property rates apply.
Formula and rules
Additional-property SDLT = ordinary residential band tax + purchase price × 5%, plus any applicable 2% non-resident surcharge.
Assumptions and limitations
England and Northern Ireland only, with additional-property liability established by you. The result does not determine main-residence replacement, refund eligibility, inherited ownership or other exclusions. Non-resident status is a separate SDLT test, not simply nationality. Consult the linked HMRC guidance.
Worked example
For an additional property costing £400,000, ordinary SDLT is £10,000 and the 5% addition is £20,000, making £30,000 before any non-resident surcharge. An established 2% non-resident addition would add £8,000.
- Estimated Stamp Duty Land Tax
- £30,000.00
- Base SDLT before surcharges
- £10,000.00
- Additional-property and non-resident surcharges
- £20,000.00
- First-time buyer relief applied
- No
Useful next calculations
Choose a related task to continue with the right assumptions:
Official sources and review
Reviewed against the sources below on 2026-10-20. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- HMRC: Residential SDLT rates ↗
England/Northern Ireland bands from 1 April 2025, first-time relief and non-resident surcharge.
- HMRC: Additional residential properties ↗
Higher rates, £40,000 threshold and replacement-main-residence conditions.
Common questions
Is the surcharge charged only above £125,000?
No. Where additional-property rates apply, the five-point addition also applies to the first residential band.
What if I am replacing my main home?
The conditions and timing can change liability or allow a refund. Check HMRC’s replacement rules; this tool does not determine eligibility.
Does non-resident SDLT replace the second-home surcharge?
No. Where both apply, they are separate additions under the entered assumptions.