Stamp Duty Land Tax (SDLT) is one of the biggest upfront costs for landlords buying property.
Current Rules
- Standard SDLT applies on property purchases above £250,000 (as of 2025, subject to government changes)
- Buy-to-let investors and second-home buyers must pay an additional 3% surcharge on top of standard rates
Example
Buying a £300,000 property as a landlord:
- SDLT on £50,000 (portion above £250,000) = £1,500
- 3% surcharge on full purchase price = £9,000
- Total SDLT = £10,500
Reliefs and Exemptions
- First-time buyers relief does not apply to buy-to-let
- Multiple Dwellings Relief may reduce costs if buying several properties at once
Planning Ahead
Landlords should factor SDLT into their business model and mortgage planning.
Conclusion
Stamp Duty adds significant cost to buy-to-let, but careful planning can reduce its impact.
Download our free landlord checklist to stay on top of property purchase costs.