SDLT Calculator for Buy-to-Let/Additional Property Purchases

Stamp Duty Land Tax (SDLT) is applicable when purchasing a freehold, leasehold or shared ownership residential property in England. Since 3 December 2014, buy-to-let property and additional residential property purchases have attracted a Stamp Duty Land Tax (‘SDLT’) surcharge of 3% for acquisitions above £40,000.

If you are just moving to a new house whilst selling your old house, then this surcharge does not apply and SDLT is calculated in accordance with the rules applicable to main residential property purchases – see our SDLT calculator for main residential properties.

Stamp Duty Land Tax Calculator (buy-to-let or additional residential properties)

Property Value

Enter property purchase price £:

Results

Up to £40,000

£40,001 to £125,000

£125,001 to £250,000

£250,001 to £925,000

£925,001 to £1,500,000

Over £1,500,000

Total tax payable:

Stamp Duty Land Tax Rates

RateCharge band
0%Up to £40,000
3%Over £40,000 and under £125,000
5%Over £125,000 and under £250,000
8%Over £250,000 and under £925,000
13%Over £925,000 and under £1,500,000
15%Over £1,500,000

Stamp duty rates are only applied to the relevant portion of the property purchase value. For instance, a buy-to-let or additional property purchase at £300,000 would result in stamp duty of £14,000 calculated as: £0 on the first £40,000, £3,750 on the next £85,000 (3% * £85,000), £6,250 on the next £125,000 (5% * £125,000) and £4,000 on the next £50,000 (8% * £50,000).

Example Charges vs. Main Residential Property Purchases

Property priceBTL or additional property purchasePurchase of main residenceSurplus
£40,000£0£0£0
£125,000£2,550£0£2,550
£200,000£7,500£1,500£6,000
£300,000£14,000£5,000£9,000
£500,000£30,000£15,000£15,000
£750,000£50,000£27,500£22,500
£1,000,000£73,750£43,750£30,000

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