Calculate SDLT for additional properties & buy-to-let
£
Additional Property (Buy-to-Let / Second Home)
Main Residence (Standard Rate)
Non-UK Resident (Additional Property + 2%)
Please enter a valid property price.
Base SDLT Liability£0.00
Higher Rate Surcharge (3%)£0.00
Total SDLT Payable£0.00
Effective Tax Rate0.00%
Calculation Breakdown:
How to use this tool
This calculator determines the Stamp Duty Land Tax (SDLT) payable on residential properties in England and Northern Ireland, specifically focusing on the Higher Rates applied to additional properties.
Property Price: Enter the total purchase price of the property in GBP (£).
Transaction Type: Select "Additional Property" if you already own a residential property (this triggers the 3% surcharge).
Non-Residents: Select the non-resident option if you are subject to the extra 2% surcharge on top of the higher rates.
Current calculations are based on SDLT rates active for the 2024/2025 tax year (post-September 2022 mini-budget changes).
Understanding the Higher Rate Stamp Duty (SDLT)
When purchasing residential property in England or Northern Ireland, Stamp Duty Land Tax (SDLT) is a mandatory cost. However, if you are purchasing an "additional" property—such as a buy-to-let investment or a holiday home—you are subject to the Higher Rate for Additional Dwellings (HRAD). This calculator is designed to help investors and second-home buyers estimate these costs accurately.
What is the Higher Rate Surcharge?
The Higher Rate is a surcharge of 3% on top of the standard SDLT rates. This applies to the purchase of freehold or leasehold residential property if, at the end of the day of the transaction, you own two or more residential properties and have not replaced your main residence.
Important Note: If the property costs less than £40,000, no Stamp Duty is payable, even if it is a second home.
Current Stamp Duty Rates (2024/25)
The table below shows the standard rates alongside the higher rates for additional properties.
Property Value Band
Standard Rate (Main Home)
Higher Rate (Additional Property)
Up to £250,000
0%
3%
£250,001 to £925,000
5%
8%
£925,001 to £1.5 million
10%
13%
Above £1.5 million
12%
15%
*Note: Since September 2022, the 0% threshold was raised from £125,000 to £250,000. This measure is currently temporary and set to expire on 31 March 2025.
Example Calculation
If you are purchasing a buy-to-let apartment for £400,000:
First £250,000: Taxed at 3% (Higher Rate) = £7,500
Remaining £150,000 (£400k – £250k): Taxed at 8% (5% Standard + 3% Higher) = £12,000
Total SDLT Payable: £7,500 + £12,000 = £19,500
In comparison, a main residence buyer would only pay £7,500 (5% on the portion above £250k).
Can I claim a refund?
Yes, under specific circumstances. If you purchase a new main residence before selling your previous one, you must pay the higher rates upfront because you technically own two properties on the day of completion. However, if you sell your previous main residence within 36 months (3 years) of buying the new one, you can apply to HMRC for a refund of the 3% surcharge.
Non-UK Resident Surcharge
If you are not present in the UK for at least 183 days (6 months) during the 12 months before your purchase, you may be treated as a non-UK resident for SDLT purposes. This attracts a further 2% surcharge. If you are a non-resident buying a second home, you will pay the Standard Rate + 3% (Second Home) + 2% (Non-Resident), totaling 5% above the standard bands.
function calculateStampDuty() {
// 1. Get Inputs
var priceInput = document.getElementById('purchasePrice');
var buyerType = document.getElementById('buyerType').value;
var errorDiv = document.getElementById('errorMessage');
var resultsDiv = document.getElementById('sdltResults');
// 2. Parse and Validate
var price = parseFloat(priceInput.value);
if (isNaN(price) || price < 0) {
errorDiv.style.display = 'block';
resultsDiv.style.display = 'none';
return;
}
errorDiv.style.display = 'none';
resultsDiv.style.display = 'block';
// 3. Logic Configuration
// Bands based on UK SDLT (post-Sept 2022 rules, valid through early 2025)
// Band 1: 0 – 250k
// Band 2: 250k – 925k
// Band 3: 925k – 1.5m
// Band 4: 1.5m+
var baseTax = 0;
var surchargeRate = 0;
var breakdownHtml = "";
// Determine Surcharge Rate
if (buyerType === 'higher') {
surchargeRate = 0.03; // 3%
document.getElementById('surchargeLabel').innerText = "(3%)";
} else if (buyerType === 'nonresident') {
surchargeRate = 0.05; // 3% Higher + 2% Non-resident
document.getElementById('surchargeLabel').innerText = "(5%)";
} else {
surchargeRate = 0; // Standard
document.getElementById('surchargeLabel').innerText = "(0%)";
}
// Special Rule: If price is less than £40,000, no SDLT is payable at all.
if (price < 40000) {
baseTax = 0;
surchargeRate = 0; // Reset surcharge as it doesn't apply 1,500,000 @ 12%
if (price > 1500000) {
var band4Amount = price – 1500000;
var band4Tax = band4Amount * 0.12;
baseTax += band4Tax;
breakdownHtml += "