The short answer: landlords who buy personally pay the same higher rates as any second-home buyer — the 5% surcharge on every band in England & NI, the 8% supplement in Scotland, and the higher table in Wales.
Buy-to-let stamp duty rates 2026/27 (England & NI)
Identical to the second-home rates:
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Over £1,500,000 | 17% |
Worked landlord examples
| Property price | Buy-to-let stamp duty (England) |
|---|---|
| £150,000 | £8,000 |
| £200,000 | £11,500 |
| £250,000 | £15,000 |
The surcharge bites hardest at lower prices: on a £150,000 rental, £8,000 of the £150,000 — over 5% — goes to HMRC on day one.
Buying through a limited company?
Companies generally pay the higher additional-dwelling rates too. Be aware that very expensive enveloped dwellings (over £500,000 held in certain corporate structures) can face a flat 17% rate instead — the rules are complex and this is firmly take-advice territory before you exchange.
A tax note landlords miss
Stamp duty is not deductible against your rental income for income tax. It is, however, added to the property’s cost base — so it reduces your capital gains tax bill when you eventually sell. Keep the completion statement forever.
Questions, answered
Is buy-to-let stamp duty different from second-home stamp duty?
No — for individual buyers they’re the same higher rates. The distinction only matters for companies and very high-value enveloped purchases.
Can I add stamp duty to my mortgage?
Most buy-to-let lenders won’t let you borrow the SDLT itself; it’s usually paid from your deposit funds. Budget for it separately.
Does the 3-year reclaim rule apply to landlords?
Only if you’re replacing your main residence. A pure rental purchase — where you keep your own home — doesn’t qualify for any reclaim.
What about the first property I ever buy, as a rental?
You’d pay the higher (landlord) rates, and you wouldn’t qualify for first-time buyer relief either — that relief requires the property to be your main residence.
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