Stamp duty rates for landlords
If you already own a home and buy another, or buy through a limited company, you pay the standard rates plus a 5% surcharge on each slice of the price.
| Slice of the price | Standard | Buy-to-let |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 to £250,000 | 2% | 7% |
| £250,001 to £925,000 | 5% | 10% |
| £925,001 to £1.5 million | 10% | 15% |
| Over £1.5 million | 12% | 17% |
Worked example
A £120,000 buy-to-let: £120,000 × 5% = £6,000. A home mover would pay nothing on the same price.
Things to know
- The surcharge does not apply to properties under £40,000.
- Non-UK residents pay another 2%.
- Companies buying a home for more than £500,000 can face a flat 17% rate unless a relief applies, such as for a genuine rental business.
- Scotland (LBTT) and Wales (LTT) have their own taxes and rates.
Rates as at November 2026, from GOV.UK. Stamp duty can change at any Budget. Check with your solicitor before you complete.