A portfolio purchase.
The upfront cost.
Compare purchase price, stamp duty and fees for multiple homes, using the current rules.
Scope of this estimate
One buyer, residential property in England, and additional-home rates on every separate purchase. No first-time buyer or replacement-main-home relief is assumed. Each price must be between £40,000 and £100 million.
Six or more separate dwellings must form one transaction: linked purchases alone do not meet this condition. The comparison shows different transaction structures, not a choice of tax rates.
Build your cost comparison
Company residence includes the non-UK control test; incorporation in the UK is not sufficient. Unsure uses the non-resident scenario.
Applies to every qualifying home in this estimate. For a mixture of relief statuses, obtain a separate assessment.
The same buyer/seller (or connected persons) and one arrangement can make separate contracts linked. Confirm the legal structure.
Fees: enter total quotes (£)
Leave blank for the typical ranges below; enter 0 if included elsewhere. Amounts cover the entire portfolio and include VAT where charged.
Separate, unlinked purchases
SDLT
Total cash, no mortgage
Selected transaction structure
SDLT
Total cash, no mortgage
Not tax advice; confirm with your tax adviser before you buy.
How the comparison works
For an eligible single purchase of 6+ dwellings, the non-residential bands are 0% up to £150,000, 2% on the next £100,000 and 5% above £250,000. The 5% additional-home and 2% non-resident surcharges are not added to this part.
For companies without qualifying relief, each home above £500,000 remains subject to 17% (19% if non-resident). The balance uses the non-residential bands when the original transaction contains 6+ dwellings, even if fewer than six remain after separating the 17% homes.
For linked residential purchases or a single transaction with fewer than six dwellings, the residential bands apply to the combined consideration, after separating any company 17% interests. The unlinked column is only a hypothetical comparison if your purchases are linked.
Multiple Dwellings Relief (MDR) was abolished from 1 June 2024. This tool excludes transitional contracts exchanged on or before 6 March 2024, mixed-use property, and separate SDLT on lease rent. Today’s rates are a scenario for future completion; substantial performance may bring the tax date forward.
Fees use the purchase-cost calculator’s ranges per home: solicitor £2,000–£3,300, searches £370–£540, snagging £300–£380; identity checks £24–£48 for one buyer. Registration assumes each new lease is registered separately at the full Scale 1 fee with no monetary ground rent. These are budgeting assumptions, not a portfolio quote: replace the totals with your solicitor’s figures.
Cash totals include the full purchase price, SDLT and the five fee lines. Financing, currency conversion, lease rent SDLT and ongoing costs are excluded. Deposits credited against the purchase price are not counted again.
Rules last checked: 16 October 2026. MDR / 6+ · Company allocation · Non-resident surcharge · MDR transition · Non-residential rates · Linked transactions
Fee sources checked on 14 October 2026: see the purchase-cost breakdown and published fee sources.
