Stamp duty on buy-to-let in 2026: the 5% surcharge explained
Additional properties pay five points more in every Stamp Duty Land Tax band. The rates, a worked example and the cases where you can get the extra back.
Home / Landlord tax
Section · 2 guidesLandlord tax
Stamp duty surcharge, mortgage interest relief and owning through a limited company.
Section 24 explained: mortgage interest tax relief for landlords
Individual landlords can no longer deduct mortgage interest from rent. They get a basic rate tax credit instead, which rises to 22% from April 2027.