What your result means
The figure above is the tax due at completion, on top of the purchase price itself. It does not include your deposit, mortgage arrangement fees, conveyancing, or a survey. If you ticked "additional property", the surcharge applies from the first pound: unlike the standard nil-rate band, there is no tax-free slice once the higher rates kick in, except for purchases at or below £40,000, which fall outside the surcharge entirely. If you are buying with someone else and either of you already owns a home, the whole purchase is normally treated as an additional-property purchase, even if it will be your only home together. See our guide to buying a second home for the wider process.
The non-UK resident surcharge is a separate 2 percentage points that stacks on top of whichever rate table applies, standard or additional. It applies only to purchases in England and Northern Ireland; Scotland and Wales have not introduced an equivalent charge as far as this calculator's research has confirmed.
Worked example
Take a £425,000 terraced house in Bristol, bought as a second home while the buyer keeps their existing flat. As an additional property in England, the bands run: 5% on the first £125,000 (£6,250), 7% on the next £125,000 up to £250,000 (£8,750), 10% on the next £675,000 up to £925,000, but the price stops at £425,000 so only £175,000 of that band is taxed (£17,500). Total: £6,250 + £8,750 + £17,500 = £32,500, an effective rate of about 7.6% of the price. If the buyer later sells their old flat within 3 years, they can apply to reclaim the 5 percentage point surcharge slice, which on this purchase is roughly £21,250 (5% of £425,000), bringing their net SDLT closer to what a single-home buyer would pay.
How this is calculated
England and Northern Ireland (SDLT), standard rates:
| Band | Rate |
|---|---|
| £0 to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Additional-property rates add 5 percentage points to every band above (5%, 7%, 10%, 15%, 17%), for purchases over £40,000. A non-UK resident buyer adds a further flat 2 percentage points on top of whichever table applies.
Scotland (LBTT), standard bands, plus an 8% Additional Dwelling Supplement charged on the whole price, not banded, when the purchase is an additional property over £40,000:
| Band | Rate |
|---|---|
| £0 to £145,000 | 0% |
| £145,001 to £250,000 | 2% |
| £250,001 to £325,000 | 5% |
| £325,001 to £750,000 | 10% |
| Above £750,000 | 12% |
Wales (LTT), standard main-residence bands:
| Band | Rate |
|---|---|
| £0 to £225,000 | 0% |
| £225,001 to £400,000 | 6% |
| £400,001 to £750,000 | 7.5% |
| £750,001 to £1,500,000 | 10% |
| Above £1,500,000 | 12% |
Wales higher rates for an additional property, effective 11 December 2024 - its own band structure, not a flat surcharge on the standard bands above:
| Band | Rate |
|---|---|
| £0 to £180,000 | 5% |
| £180,001 to £250,000 | 8.5% |
| £250,001 to £400,000 | 10% |
| £400,001 to £750,000 | 12.5% |
| £750,001 to £1,500,000 | 15% |
| Above £1,500,000 | 17% |
For example, a £300,000 additional property in Wales works out as: 5% on the first £180,000 (£9,000), 8.5% on the next £70,000 up to £250,000 (£5,950), and 10% on the remaining £50,000 up to £300,000 (£5,000). Total: £19,950, an effective rate of about 6.7% of the price.
Sources: GOV.UK, SDLT residential property rates; GOV.UK, higher rates of SDLT; Revenue Scotland, Additional Dwelling Supplement; Welsh Government, Land Transaction Tax rates and bands.
What this calculator does not cover
It does not calculate the mechanics of claiming a refund, only estimates the amount that might be reclaimable in England and Northern Ireland; Wales also allows a refund of the higher-rates element if the old main residence sells within 3 years, which is not separately estimated here. It excludes conveyancing fees, mortgage fees, surveys, first-time buyer relief (not relevant to a second property), and any local council tax premium you may separately face once you own the home (see our running cost calculator). It also assumes a straightforward freehold residential purchase, not mixed-use, commercial, or six-or-more-unit purchases, which are taxed differently.
Questions
Do I pay the surcharge if I am selling my only home on the same day?
If the sale of your previous main home completes on or before the day you complete on the new one, you are not treated as owning an additional property and the surcharge should not apply. This calculator assumes you are keeping another property, so untick "additional property" if that is your situation.
Does the £40,000 threshold mean cheap properties are exempt?
Yes. The additional-property surcharge, and Scotland's ADS, only apply once the price is above £40,000. Below that, the standard nil-rate treatment applies and there is effectively no tax due on a typical low-value purchase.
Can I use this for a buy-to-let purchase?
Yes, the same additional-property rates apply whether the second property is a holiday home or a rental. This calculator does not separately model landlord income tax or licensing costs.
What if I am buying jointly and only one of us owns another home?
HMRC generally looks at the ownership position of everyone buying together. If any buyer already owns a residential property that is not being replaced, the additional-property rate usually applies to the whole purchase, so keep the "additional property" box ticked in that situation.
Does Wales charge higher rates on an additional property?
Yes. Since 11 December 2024, Wales applies a separate higher-rates Land Transaction Tax table to additional properties, starting at 5% and rising to 17% on the top slice, rather than adding a flat surcharge to the standard bands. This calculator applies that table whenever "additional property" is ticked for a Welsh purchase.
Last reviewed 15 September 2026 against GOV.UK, Revenue Scotland and Welsh Government guidance current as of that date. Next review April 2027, when rates typically move at the UK and devolved Budgets.
This calculator gives a general estimate from the figures you enter. It is not financial, tax, legal or mortgage advice. Rules change and personal circumstances matter, so confirm with a qualified professional before you act. See the full disclaimer.