SDLT Reliefs for Landlords: Which Ones Still Exist in 2026?

Few Stamp Duty Land Tax reliefs remain available to landlords in 2026, and the most valuable one, Multiple Dwellings Relief, was abolished on 1 June 2024. For anyone weighing up stamp duty on a buy-to-let in 2026, the reality is that landlords now pay the full higher rates on almost every purchase, with only a small number of reliefs still in play. Blue Tick Accountants, a Guildford-based UK tax advisory and accountancy practice, calculates SDLT for property investors every week and finds many landlords are unaware of which reliefs have gone and which survive. This article explains the current rates, the reliefs that still exist for landlords, and how they work, with worked figures for the 2026/27 tax year.

Key Takeaways

• Landlords pay the higher rates of SDLT, which are 5 percentage points above the standard residential rates, on additional dwellings costing £40,000 or more in 2026/27.
• Multiple Dwellings Relief was abolished for transactions completing on or after 1 June 2024 and is no longer available.
• Buying 6 or more dwellings in a single transaction can be taxed at the lower non-residential rates, which is still permitted in 2026/27.
• Genuinely mixed-use property (residential plus commercial) is charged at non-residential rates, and the 5% surcharge does not apply.
• Non-UK resident buyers pay an additional 2% surcharge on top of the higher rates, taking the top residential rate to 19% in 2026/27.

What are the SDLT rates for landlords in 2026/27?

Landlords buying an additional residential property in 2026/27 pay the standard residential SDLT rates plus a 5% higher-rate surcharge on every band. The standard residential thresholds reverted on 1 April 2025, so the nil-rate band is £125,000. For a landlord purchase of £40,000 or more, the SDLT landlord surcharge means the bands are: 5% up to £125,000, 7% from £125,001 to £250,000, 10% from £250,001 to £925,000, 15% from £925,001 to £1.5m, and 17% above £1.5m.

Worked example: a landlord buys a buy-to-let property for £300,000. The SDLT is 5% on the first £125,000 (£6,250), 7% on the next £125,000 (£8,750), and 10% on the final £50,000 (£5,000), giving £20,000 in total. Of that, £15,000 is the 5% higher-rate surcharge applied to the whole price. That is the baseline cost before any relief is considered.

Does Multiple Dwellings Relief still exist for landlords?

Multiple Dwellings Relief no longer exists. It was abolished for transactions with a completion date on or after 1 June 2024. Before abolition, a landlord buying several dwellings in one transaction could calculate SDLT on the average price per dwelling, often producing a large saving. That option has gone, and portfolio buyers now generally pay SDLT on the full combined purchase price at the higher rates. This is the single biggest change to landlord stamp duty in recent years and the most common relief landlords still ask about in error.

Landlords who lost Multiple Dwellings Relief often revisit ownership structure instead, which our guide to incorporating a portfolio addresses.

Which SDLT reliefs do landlords still get in 2026?

Landlords still benefit from a handful of reliefs and rules in 2026, chiefly the 6-or-more-dwellings rule and non-residential rates for mixed-use property. A purchase of 6 or more dwellings in a single transaction can be treated as non-residential and charged at the lower non-residential SDLT rates, which are 0% up to £150,000, 2% from £150,001 to £250,000, and 5% above £250,000, with no higher-rate surcharge. For a large portfolio deal this can significantly reduce the bill compared with the residential higher rates.

The other survivor is the treatment of genuinely mixed-use property. Where a purchase includes both residential and non-residential elements, such as a shop with a flat above, the whole transaction is charged at non-residential rates and the 5% surcharge does not apply. HMRC scrutinises mixed-use claims closely, so the non-residential element must be real, not incidental. A refund of the surcharge is also available where a landlord who is replacing their own main residence sells the former home within 36 months.

How much can the 6-dwelling rule save a landlord?

The 6-or-more-dwellings rule can save a landlord tens of thousands of pounds on a portfolio purchase. Compare two ways of taxing a £900,000 purchase of six flats. Under the residential higher rates for additional dwellings, the SDLT would be £80,000. Under the non-residential rates available to a 6-plus transaction, it would be 0% on the first £150,000, 2% on the next £100,000 (£2,000) and 5% on the remaining £650,000 (£32,500), giving £34,500. The saving here is £45,500. The rule applies automatically to qualifying transactions, but the arithmetic should always be checked because it does not favour every deal.

Do non-UK resident landlords pay extra SDLT?

Non-UK resident landlords pay an additional 2% surcharge on top of all other residential SDLT rates. Applied to the higher rates for additional dwellings, this takes the effective bands to 7%, 9%, 12%, 17% and 19% in 2026/27. The 2% non-resident surcharge is judged on whether the buyer has spent at least 183 days in the UK in the 12 months before purchase. A refund can be claimed if the buyer later meets the UK residence test within the relevant window. For an in-depth walkthrough of rates, surcharges and refunds, see our guide to stamp duty land tax for landlords.

Frequently Asked Questions

Do landlords pay the 5% stamp duty surcharge on every purchase?

Landlords pay the 5% higher-rate surcharge on any additional residential dwelling costing £40,000 or more. The surcharge applies because the property is not replacing their only or main home. It is added to every SDLT band, so on a £300,000 buy-to-let it adds £15,000. Purchases below £40,000 are outside the higher rates.

Is Multiple Dwellings Relief still available in 2026?

No. Multiple Dwellings Relief was abolished for transactions completing on or after 1 June 2024. Landlords buying more than one dwelling can no longer average the price across the properties to reduce SDLT. Portfolio purchases are now generally taxed on the full combined price at the higher rates, unless the 6-or-more-dwellings rule applies.

Can buying 6 flats reduce my stamp duty?

Yes. A purchase of 6 or more dwellings in a single transaction can be charged at the lower non-residential SDLT rates instead of the residential higher rates, with no 5% surcharge. On larger deals this can save tens of thousands of pounds. The rule applies to qualifying transactions, but you should always compare both calculations, as it does not benefit every purchase.

Does the surcharge apply to mixed-use property?

No. The 5% higher-rate surcharge does not apply to genuinely mixed-use property, which combines residential and non-residential elements such as a shop with a flat above. The entire purchase is charged at the lower non-residential rates. HMRC examines mixed-use claims carefully, so the commercial element must be real and material, not incidental to the residential part.

What stamp duty does a non-UK resident landlord pay in 2026?

A non-UK resident landlord pays an extra 2% surcharge on top of the residential higher rates in 2026/27. Combined with the 5% additional-dwellings surcharge, the effective bands run from 7% up to 19%. Residence is tested on whether the buyer spent at least 183 days in the UK in the year before purchase, and a refund is possible if they later meet the test.

How Blue Tick Can Help

Blue Tick Accountants calculates the exact SDLT on any buy-to-let or portfolio purchase, checks whether the 6-dwelling rule, mixed-use rates or a surcharge refund applies, and confirms the figure before you commit. Getting the calculation right protects you from both overpaying and from an HMRC challenge on an aggressive claim. Head to our website and book a meeting now.

Conclusion

Stamp duty is now one of the largest upfront costs of buying a rental property, and the reliefs that once softened it are mostly gone. With Multiple Dwellings Relief abolished, landlords should focus on the reliefs that survive: non-residential rates for mixed-use property and the 6-or-more-dwellings rule for portfolio deals. Always model the SDLT before agreeing a purchase, because the right structure can save tens of thousands of pounds and a wrong claim can invite an HMRC enquiry.

About the Author

This guide was written by Leon, founder of Blue Tick Accountants, a Guildford-based UK tax advisory and accountancy practice that helps landlords, limited company owners and the self-employed across the UK. It was last reviewed for the 2026/27 tax year.

This article is intended for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules are subject to change and their application will depend on your individual circumstances. You should always seek advice from a qualified professional before taking action. Blue Tick Accountants accepts no liability for decisions made on the basis of this content.

Related reading: Buying at Auction as a Landlord: How SDLT Works on Hammer-Fall Purchases.

Related reading: Gifting or Transferring Property Between Family Members: SDLT Implications.