Grunderwerbsteuer auf Anlageimmobilien und Zweitwohnungen

If you are purchasing a rental property, a second home, or purchasing property through a limited company, Stamp Duty Land Tax (SDLT) is one of the highest upfront costs you will face. Unlike income tax or capital gains tax, SDLT is due at completion, and for landlords, the rates are considerably higher than those paid by someone buying their only home. We will explain how SDLT works for landlords in England and Northern Ireland, covering buy-to-let purchases in your personal name, second properties, and company purchases. It will also help you choose the right calculator for your situation, so you can assess the SDLT costs accurately before you exchange. Quick start: Not sure which calculator to use? Use our stamp duty calculator UK to find the right tool for your purchase type. What Stamp Duty Landlords Need to Know Stamp Duty Land Tax is a transaction tax charged on the purchase of land and property in England and Northern Ireland. You pay it when you buy a freehold property, a new or existing leasehold, or when land or property is transferred to you in exchange for payment. The tax is calculated on a slice basis — different rates apply to different portions of the purchase price — and it must be paid within 14 days of completion. It is important to note that SDLT only applies in England and Northern Ireland. If you are buying in Scotland, you will pay Land and Buildings Transaction Tax instead; in Wales, the equivalent charge is Land Transaction Tax, which has its own rates and bands. We cover the Wales position separately below, and there's a dedicated Wales stamp duty calculator for those transactions. For landlords, the critical point is that SDLT doesn't just apply at standard residential rates. Most landlord purchases attract a surcharge on top of the standard rates, because the buyer already owns at least one other residential property. Understanding which rate applies to your purchase — and why — is the starting point for any accurate cost calculation. Higher Rate Surcharge for Additional Dwellings The higher rates for additional dwellings were introduced in April 2016 and have been updated several times since. Currently the surcharge is 5% on the whole purchase price. From 1 April 2025, the rates applying to additional residential property purchases including the standard rates are as follows: 5% on the portion up to £125,000 7% on the portion from £125,001 to £250,000 10% on the portion from £250,001 to £925,000 15% on the portion from £925,001 to £1,500,000 17% on any portion above £1,500,000 These rates apply to the whole transaction if, at the end of the day of completion, you own more than one residential property worth £40,000 or more anywhere in the world. The rules apply to you and your spouse or civil partner jointly — so even if only one of you is named on the new purchase, the other partner's existing property ownership is taken into account. By way of an example, to illustrate how the surcharge works in practice: if you already own your home and you buy a buy-to-let property for £300,000, the SDLT is calculated as 5% on the first £125,000 (£6,250), 7% on the next £125,000 (£8,750), and 10% on the remaining £50,000 (£5,000), giving a total of £20,000. A buyer purchasing that same property as their only home would pay considerably less because standard residential rates are lower in each band. The higher rates rules are broad. They apply regardless of whether you intend to live in the property, and they apply to any residential property worth £40,000 or more — including holiday lets, inherited properties you retain an interest in, and properties held through certain trusts. Stamp Duty on Buy-to-Let Property For most landlords buying a buy-to-let property, the higher rates will apply. This is because the purchase of a rental property almost always means the buyer already owns at least one other residential property — typically their own home — and the new purchase will not be replacing a main residence. The slice system means you pay different rates on different portions of the price, rather than a single flat rate on the whole amount. This is worth understanding because it means the effective rate you pay is always lower than the headline rate for the top slice. A £400,000 buy-to-let purchase, for example, doesn't attract 10% on the full £400,000 — it attracts 5% on the first £125,000, 7% on the next £125,000, and 10% on the remaining £150,000. The rules also apply to each buyer individually, which matters when purchasing jointly. If either buyer (or their spouse) individually triggers the higher rates, those rates apply to the entire transaction. Calculate your buy-to-let SDLT: Use our buy-to-let stamp duty calculator to work out your liability based on the current rates. You can also read more about how stamp duty works on buy-to-let in our detailed guide. Stamp Duty on Second Homes Buying a second property — whether as a holiday home, a property for a family member, or a future main residence — follows the same higher rates logic as a buy-to-let purchase. If you already own a residential property worth £40,000 or more and you're buying another, the higher rates will apply unless a specific exception or relief applies. The most important exception for second home buyers is the main residence replacement rule. If you're buying a new main residence but haven't yet sold your old one, you'll pay the higher rates at completion. However, provided you sell your previous main residence within 36 months of completing the new purchase, you can claim a refund of the higher rates surcharge. This is a genuine refund mechanism — you pay the higher rates upfront and reclaim the difference once the old property is sold. If you sell your previous main residence on or before the day you complete your new purchase, the higher rates don't apply at all, because at the end of completion day, you won't own more than one property. It's worth noting that the rules look at the position at the end of the day of completion. If you complete the sale of your old home and the purchase of your new home on the same day, the higher rates do not apply — even if the sale technically completes after the purchase earlier in the day. Work out your second property costs: Try our stamp duty calculator for a second property to model different scenarios, including the main residence replacement position. For a fuller explanation, see our guide on stamp duty on second homes. Does a Limited Company Pay Stamp Duty? Yes — and in most cases, a company buying residential property will pay the higher rates automatically, regardless of how many properties it already owns. Under the rules in Schedule 4ZA of the Finance Act 2003, a company purchasing a residential property for £40,000 or more will be subject to the higher rates of SDLT unless the interest acquired is subject to a lease with more than 21 years remaining. There is no equivalent of the "only or main residence" test for individuals; companies are simply subject to the higher rates on all qualifying residential purchases. In addition to the higher rates, there is a further 5% surcharge on residential properties bought by companies. This surcharge applies on top of all other residential SDLT rates, including the higher rates for additional dwellings. For a company that is also a non-UK resident for SDLT purposes, a further 2% non-resident surcharge applies on top of everything else. Where a company purchases a single residential property worth more than £500,000, a flat 17% rate may apply under the corporate bodies rules, rather than the banded higher rates. This is a separate charging regime that can produce significantly different results depending on the purchase price, so it's important to model both scenarios carefully. The decision to buy through a company rather than personally involves a range of tax considerations beyond SDLT — including corporation tax on rental profits, dividend tax on extraction, and capital gains tax on disposal. SDLT is often higher on a company purchase, but the ongoing tax position may be more favourable depending on your circumstances. Model a company purchase: Use our stamp duty for limited company calculator to compare the SDLT cost of buying personally versus through a company. You can also read our full guide on whether a limited company pay stamp duty for a detailed breakdown of the corporate rules. Wales: Land Transaction Tax If you're buying property in Wales, SDLT does not apply. Instead, you'll pay Land Transaction Tax, which is administered by the Welsh Revenue Authority and has its own rates and bands. The structure is broadly similar — there are standard and higher rates for additional dwellings — but the thresholds and percentages differ from those in the English SDLT. Buying in Wales? Use our dedicated Wales stamp duty calculator to calculate your LTT liability under the current Welsh rates before you purchase a property. Summary For landlords buying in England or Northern Ireland, SDLT is almost always charged at the higher rates for additional dwellings. From 1 April 2025, these rates range from 5% on the first £125,000 up to 17% on any portion above £1.5 million. The rates apply to individuals and couples alike, and they are triggered whenever the buyer owns more than one residential property valued at £40,000 or more on the day of completion. Limited companies, whether or not they own another property, are subject to the 5% surcharge applying on top of the higher rates for all qualifying residential purchases, and a potential flat 17% rate for properties over £500,000. The decision to buy personally or through a company should always factor in all property costs, including SDLT, when assessing the overall tax position. Before you exchange, it's worth modelling your SDLT liability carefully using the right calculator for your purchase type. Getting this wrong — or discovering the liability only at the point of completion — can have a material impact on your investment returns. Ready to calculate? Use our stamp duty calculator UK to find the right tool for your situation, or speak to an adviser before you exchange if your circumstances are complex. Frequently Asked Questions Do landlords pay higher stamp duty rates? Yes. Most landlords buying additional residential property in England or Northern Ireland will pay higher SDLT rates, which are significantly above the standard residential rates. The higher rates apply whenever the buyer owns more than one residential property valued at £40,000 or more on completion day. How much is stamp duty on a second property? From 1 April 2025, the higher rates for additional dwellings start at 5% on the first £125,000 and rise to 17% on any portion above £1.5 million. The exact amount depends on the purchase price and is calculated on a slice basis. Use our stamp duty calculator for a second property to get an accurate figure detailing the layered rates based on the full purchase price. Savings can be made if purchasing 6 or more properties by using the non residential rates. Does a limited company pay stamp duty on residential property? Yes. Companies buying residential property in England or Northern Ireland are subject to the higher SDLT rates on all qualifying purchases, plus a 5% company surcharge. For properties over £500,000, a flat 17% rate may apply instead. There is no main residence exemption for companies. As above a much lower rate of SDLT could apply if the company is purchasing 6 or more properties or commercial property. Is SDLT different in Wales? Yes. Under devolved powers, Wales has the flexibility to vary its own stamp duty rates. Wales uses Land Transaction Tax rather than SDLT, with its own rates and bands administered by the Welsh Revenue Authority. Use our Wales stamp duty calculator for Welsh property purchases. Which stamp duty calculator should landlords use? It depends on your purchase type. Use our stamp duty calculator for buy-to-let rental property purchases, our stamp duty calculator for second property for second home scenarios, or our stamp duty for limited company calculator if you're buying through a company. Our main stamp duty calculator UK can help you identify the right tool if you're unsure.

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