Buy to let Stamp Duty
Buy to let Stamp Duty is charged at the higher rates for additional properties. Here is what you pay in England and Northern Ireland, Scotland and Wales, with a calculator that uses the same rules as the Theo app.
Quick answer
Buy to let Stamp Duty in England and Northern Ireland is the normal rate plus 5% on every band, for properties of £40,000 or more. A £300,000 rental costs £20,000, against £5,000 for someone moving home.
Scotland adds an 8% Additional Dwelling Supplement on the whole price. Wales charges its own higher rates on the whole price. Companies always pay the higher rates.
Updated today
£300,000 rental, England
- £0 to £125k5%: £6,250
- £125k to £250k7%: £8,750
- £250k to £300k10%: £5,000
- Total£20,000
Buy to let Stamp Duty in Theo
Theo’s calculator covers England, Northern Ireland, Scotland and Wales, limited companies and buyers living outside the UK, and shows how the tax adds up band by band.
The Budget on 28 October
The Budget on 28 October 2026 may change Stamp Duty. These figures use the same rules as the app, and update as soon as those rules change.
Replacing your home?
The surcharge may be refundable.
Buy to let Stamp Duty by price
| Price | England and NI | Scotland | Wales |
|---|---|---|---|
| £150,000 | £8,000 | £12,100 | £7,500 |
| £200,000 | £11,500 | £17,100 | £10,700 |
| £250,000 | £15,000 | £22,100 | £14,950 |
| £300,000 | £20,000 | £28,600 | £19,950 |
| £400,000 | £30,000 | £45,350 | £29,950 |
| £500,000 | £40,000 | £63,350 | £42,450 |
The surcharge on a £300,000 rental
£15,000 more than someone moving home pays in England.
Buy to let Stamp Duty calculator
Choose where the property is and how you are buying.
If this replaces your main home, the extra 5% can be reclaimed if you sell your old home within 36 months.
How buy to let Stamp Duty works
When you buy a property and will own more than one home at the end of the day, Stamp Duty is charged at the higher rates for additional properties. That covers buy to let, second homes and holiday homes, and any purchase by a company. It applies to properties of £40,000 or more.
England and Northern Ireland
The higher rates add 5% to every band of standard Stamp Duty: 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5 million and 17% above. Buyers who were not in the UK for at least 183 days in the year before buying pay a further 2%. Companies buying homes over £500,000 can be charged a flat 17%, unless the property is let out as part of a rental business.
Scotland and Wales
In Scotland, LBTT is charged at the normal rates plus an Additional Dwelling Supplement of 8% of the whole price. In Wales, Land Transaction Tax has its own higher rates, charged on the whole price: 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.
Replacing your main home
If you buy a new main home before selling your old one, you pay the higher rates at first, but you can usually reclaim the extra if you sell your previous main home within 36 months in England and Northern Ireland, or 3 years in Wales and Scotland. This does not apply to buy to let.
When you pay
Within 14 days of completion in England and Northern Ireland, and within 30 days in Scotland and Wales. Your solicitor usually files the return and pays it. Budget for it alongside the deposit; see the buy to let mortgage calculator and the rental yield calculator, which includes it in your return.
Common questions
How much is buy to let Stamp Duty?
Do I pay higher rate Stamp Duty on a second home?
Do limited companies pay more Stamp Duty?
What is the Additional Dwelling Supplement in Scotland?
Can I get the higher rate surcharge back?
Keep exploring
Theo App Ltd is not authorised by the Financial Conduct Authority and does not give mortgage advice. This page is information only and is not a recommendation. Figures use the rules checked on the date shown and are not tax advice. Your solicitor confirms the tax due. Speak to an FCA-authorised mortgage adviser about your own circumstances.
Your home may be repossessed if you do not keep up repayments on your mortgage.