The following rates apply to the total purchase price of additional residential properties over £40,000: : 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% Key Compliance Rules for Investors Stamp Duty 2026: Everything you need to know - Enact

As of April 2026, anyone purchasing a buy-to-let (BTL) or second home in England or Northern Ireland must pay a on top of the standard residential Stamp Duty Land Tax (SDLT) rates . 2026 Buy-to-Let SDLT Rate Bands