Quick answer
If you will own more than one home after the purchase, Stamp Duty is usually charged at the higher rates: 5% on top of every band, on purchases of £40,000 or more. Stamp Duty on a £350,000 second home or buy-to-let is £25,000, compared with £7,500 on a home that replaces your only one.
On this page
Work out your Stamp Duty
The calculator starts on “I will own another home”. Change the answer if that is not you.
Your Stamp Duty estimate
An estimate for an individual buying a home in England or Northern Ireland. This is not tax advice: HMRC is the authority on what you owe.
When we act on your purchase in England, we file the Stamp Duty return and pay HMRC from the money you send us.
Sent. Check your inbox.
It comes from enquiries@wslegal.co.uk. If you asked for updates, click the button in that email to confirm.
The higher rates for second homes
For purchases completing from 1 April 2025 in England and Northern Ireland. You pay each rate only on the part of the price inside its band.
| Up to £125,000 | 5% |
|---|---|
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1.5 million | 15% |
| Above £1.5 million | 17% |
On a £350,000 second home:
- 5% on £125,000: £6,250
- 7% on £125,000: £8,750
- 10% on £100,000: £10,000
£25,000 in total. The standard rates for the same price come to £7,500.
When the higher rates apply
- You will own more than one home. The test is whether the new purchase will be the only residential property worth £40,000 or more that you own, or part own, anywhere in the world. A home abroad counts.
- The price is £40,000 or more. Below that, the higher rates do not apply.
- Married couples and civil partners are treated as buying together, even if only one of you is buying, so a home either of you owns counts, unless you are permanently separated.
- Buy-to-let bought by an individual is treated like any other additional home. Buying through a company has rules of its own, which the calculator does not cover.
Replacing your main home
If you sell or give away the last main home you owned before you buy the new one, or on the same day, that home does not trigger the higher rates. Any other home you will still own, here or abroad, still counts.
If you buy your new main home first, you usually pay the higher rates. Sell or give away the previous main home within 3 years of buying the new one, and you can ask HMRC for a refund of the extra. The claim must be made within 12 months of the sale, or of the filing date of the new home’s return, whichever is later.
When we act on your purchase in England, we file the Stamp Duty return for you, based on what you tell us about any other property you own.
Sources, checked 20 October 2026: Stamp Duty Land Tax: buying an additional residential property and residential property rates (GOV.UK). Buyers who are not UK resident usually pay a further 2%, which the calculator does not include. HMRC is the authority on what you owe.
Questions people ask
How much stamp duty do I pay on a second home?
The higher rates add 5% to every band: 5% on the first £125,000, 7% on the part up to £250,000, 10% up to £925,000, 15% up to £1.5 million and 17% above. On a £350,000 second home that is £25,000, compared with £7,500 at the standard rates.
What is the 3-year rule for stamp duty?
If you buy a new main home before selling your old one, you usually pay the higher rates. If you then sell or give away your previous main home within 3 years of buying the new one, you can ask HMRC for a refund of the extra. The claim must be made within 12 months of the sale, or of the filing date of the new home’s return, whichever is later.
Do I pay the higher rates if I sell my old home on the same day?
Not because of that home. If you sold or gave away the last main home you owned before you buy the new one, or on the same day, it does not trigger the higher rates. Any other home you will still own, here or abroad, still counts.
Does a property abroad count?
Yes. The test is whether the new purchase will be the only residential property worth £40,000 or more that you own, or part own, anywhere in the world.
What if my spouse or civil partner owns a home?
Married couples and civil partners are treated as buying together, even when only one of them is named on the purchase, unless they are permanently separated. A home either of you owns counts.
Do I pay stamp duty on a buy-to-let?
Yes. A buy-to-let bought by an individual who will own more than one home pays the higher rates, like a second home. Buying through a company has rules of its own, which this calculator does not cover. For any other purchase, use the main stamp duty calculator.
Helpful guides
This calculator gives an estimate for an individual buying a home in England or Northern Ireland. It is not tax advice on your purchase: your own position depends on facts we would need to see. Rates as checked on 20 October 2026.