Second Home Stamp Duty Calculator
Calculate SDLT on a holiday home or second residence — 2026 rates
A second home — anywhere in the world owned alongside your main residence — triggers the higher rates of SDLT in England and Northern Ireland: standard rates plus a 5% surcharge in every band.
Rate breakdown
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Comparison
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Total cost to complete
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Saved scenarios
What counts as a second home?
For SDLT purposes, a "second home" or "additional residential property" is any residential property you'll own at the end of the day of completion that isn't replacing your only or main residence. The rules look at all residential property you own anywhere in the world — including overseas villas, inherited shares of family homes, and properties owned jointly with other people.
Common second-home scenarios
- Holiday home in Cornwall while living in London. Higher rates apply — your London home stays your main residence; the Cornwall property is "additional".
- You inherited a 25% share of your parents' home five years ago. If your share is worth more than £40,000, that share counts as a residential interest and any new purchase becomes "additional".
- You own a flat overseas you rent out. Counts as a residential interest. Buying any home in the UK triggers higher rates unless you're replacing your main residence and the UK home becomes your new main home.
- You and your spouse jointly own one home; you're now buying another in just your name. The rules treat married couples and civil partners as a single unit. Higher rates still apply.
Replacing your main residence
If the new property will become your only or main home and you've sold (or are selling on the same day) your old main home, the surcharge does not apply. If you complete on the new home before selling the old one, you'll pay the surcharge upfront and reclaim it once you sell — provided the sale happens within three years. This is the most common refund scenario.
Worked examples
- £300,000 holiday cottage: £125,000 × 5% + £125,000 × 7% + £50,000 × 10% = £20,000 SDLT (effective 6.7%).
- £500,000 second home: £125,000 × 5% + £125,000 × 7% + £250,000 × 10% = £40,000 SDLT (effective 8%).
- £800,000 second home: £125,000 × 5% + £125,000 × 7% + £550,000 × 10% = £70,000 SDLT (effective 8.75%).
Sources
Rates last verified against HMRC: 1 May 2026.