Stamp Duty Additional Property Surcharge 2026/27
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If you already own a residential property anywhere in the world and are buying another one — a second home, buy-to-let, or any additional property — you pay a surcharge on top of standard Stamp Duty Land Tax rates. This surcharge increased from 3% to 5% from 31 October 2024, and applies based on how many residential properties you own at the end of the day the purchase completes.
How the surcharge is calculated
- The 5% surcharge is added on top of every standard SDLT band — it isn’t a flat fee, it applies proportionally across the whole purchase price the same way normal SDLT bands do
- If you’re replacing your main residence — selling your only home and buying a new one — the surcharge doesn’t apply, even briefly, as long as the sale and purchase happen simultaneously or the previous main home is sold within a set window
- If your new purchase completes before your old main residence sells, you pay the surcharge upfront but can usually reclaim it from HMRC once the previous property sells within the required timeframe (normally 3 years)
- Ownership anywhere in the world counts — owning a property abroad can trigger the surcharge on a UK purchase even if you’ve never owned UK property before
Getting the exact figure right
Because the surcharge stacks on top of standard rates and interacts with reclaim rules around replacing a main residence, it’s easy to over- or under-estimate. A stamp duty calculator that applies the surcharge correctly against your specific price and circumstances is the most reliable way to check before you commit to a purchase.