Stamp Duty on Buy-to-Let in 2026 — Every Band, Every Surcharge

SDLT, LBTT and LTT rates for buy-to-let and second homes in 2026, with worked examples and the reliefs still available.

Stamp Duty is often the single largest transaction cost on a UK property purchase. In 2026, three separate regimes apply across the UK and each has its own surcharge for additional dwellings.

England and Northern Ireland — SDLT

For a purchase completing in 2026, the standard residential bands are:

Up to £125,000 — 0%
£125,001 to £250,000 — 2%
£250,001 to £925,000 — 5%
£925,001 to £1.5m — 10%
Above £1.5m — 12%

If the property is an additional dwelling — any buy-to-let, second home or company purchase — add 5 percentage points to every band. That surcharge stepped up from 3% in the 2024 Autumn Budget.

Worked example. A £275,000 buy-to-let in Leeds: 5% on the first £125k (£6,250) + 7% on £125,001–£250,000 (£8,750) + 10% on the last £25,000 (£2,500) = £17,500.

Scotland — LBTT and ADS

Land and Buildings Transaction Tax bands sit at 0/2/5/10/12 with thresholds at £145k, £250k, £325k and £750k. The Additional Dwelling Supplement is now 8% on the full purchase price.

Wales — LTT

Land Transaction Tax uses different bands and there is no first-time buyer relief. The higher residential rate for additional dwellings starts at 5% up to £180k and climbs.

Reliefs still available

Multiple Dwellings Relief. Abolished for most buyers from June 2024 but retained in narrow cases involving six or more dwellings in a single transaction.
Mixed-use rate. A property with a genuine commercial element — a shop with a flat above — is taxed at commercial rates that top out at 5% and have no surcharge. HMRC scrutinises these claims heavily; a small garden let for grazing is not enough.
Six-plus rule. Six or more residential properties in one transaction may be treated as commercial.

Structuring

Buying through a limited company does not avoid the additional dwelling surcharge — companies pay it from the first pound. What it can do is provide interest deductibility that individuals lost under Section 24. Whether that is worth the extra corporation tax, dividend tax and admin depends on your marginal rate.

How EstateVera helps

The Investor Toolkit inside EstateVera calculates SDLT, LBTT and LTT for any purchase price and structure, including first-time buyer relief where available. Save the result to a property record and it is included in every ROI calculation automatically.