{"id":9298,"date":"2026-04-21T12:22:39","date_gmt":"2026-04-21T12:22:39","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=knowledge-base&#038;p=9298"},"modified":"2026-04-21T12:24:22","modified_gmt":"2026-04-21T12:24:22","slug":"droit-de-timbre-sur-les-proprietes-supplementaires","status":"publish","type":"knowledge-base","link":"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/droit-de-timbre-sur-les-proprietes-supplementaires\/","title":{"rendered":"Droit de timbre sur les propri\u00e9t\u00e9s suppl\u00e9mentaires"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty changes in <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/reformes-du-droit-des-societes-au-royaume-uni-a-compter-davril-2026-ce-que-les-entreprises-et-les-dirigeants-doivent-savoir\/\">April<\/a> have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/faq-achat-et-vente-dune-entreprise\/\">buying<\/a> properties that <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/un-testament-peut-il-annuler-mes-accords-anterieurs\/\">va<\/a> not become their main home.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Property investors, buy to let owners, second home owners, and many others are concerned <a href=\"https:\/\/rfblegal.co.uk\/fr\/a-propos-de-nous\/\">about<\/a> the extra stamp duty and the additional cost it now means for them. This post explains the changes that have been made.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Explication du droit de timbre<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Stamp duty (officially known as Stamp Duty Land Tax, or SDLT) is a tax payable when a house, or land is bought. In this post we will concentrate on stamp duty payable on <a href=\"https:\/\/rfblegal.co.uk\/fr\/services\/droit-des-personnes\/propriete-residentielle\/\">r\u00e9sidentiel<\/a> property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All residential properties which are bought for over \u00a3125,000 are liable for stamp duty, which usually is <a href=\"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/guide-pour-les-proprietaires-de-logements-que-faire-si-le-locataire-ne-paie-pas-son-loyer-au-royaume-uni\/\">paid<\/a> by the property buyer, as one of the costs of sale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le montant du droit de timbre \u00e0 payer d\u00e9pend du prix d'achat du bien.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le droit de timbre est pay\u00e9 par \u201ctranches\u201d, comme l'imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce tableau montre comment elle est calcul\u00e9e pour une maison achet\u00e9e 1 million de livres sterling.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_02.jpg\" alt=\"\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Quels sont donc les changements ?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Les taux du droit de timbre sont augment\u00e9s de 3% pour l'achat d'une r\u00e9sidence secondaire, d'un bien \u00e0 louer ou d'un bien d'investissement.<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_03.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce tableau indique les taux de droit de timbre major\u00e9s pour une maison achet\u00e9e pour 1 million de livres sterling en tant que r\u00e9sidence secondaire :<img decoding=\"async\" src=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_04.jpg\" alt=\"\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le droit de timbre d\u00fb sur une maison d'un million de livres sterling est major\u00e9 de 30 000 livres sterling pour une r\u00e9sidence secondaire, un achat locatif ou un bien d'investissement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est tr\u00e8s important de savoir si vous \u00eates concern\u00e9 par ces changements.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Votre achat est-il affect\u00e9 ?<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">If you already own a property, no <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/lors-de-lexamen-de-larticle-9-de-la-loi-de-1996-sur-larbitrage-la-question\/\">question<\/a> where in the world, then purchasing a property in <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/expulsions-de-locataires-un-guide-pour-les-proprietaires-en-angleterre\/\">England<\/a>, Wales or Northern Ireland will constitute a second property and you will have to pay the extra stamp duty.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cependant :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les deux propri\u00e9t\u00e9s (ou la valeur de votre part dans ces propri\u00e9t\u00e9s) doivent valoir plus de 40 000 livres sterling pour que la seconde propri\u00e9t\u00e9 soit soumise au droit de timbre suppl\u00e9mentaire.<\/li>\n\n\n\n<li>Le droit de timbre suppl\u00e9mentaire n'est pas d\u00fb si le bien contient \u00e0 la fois des \u00e9l\u00e9ments r\u00e9sidentiels et non r\u00e9sidentiels (comme l'achat d'un magasin avec un appartement au-dessus).<\/li>\n\n\n\n<li>Les personnes qui d\u00e9tiennent une part de 50% ou moins dans un bien immobilier dont elles ont h\u00e9rit\u00e9 au cours des trois derni\u00e8res ann\u00e9es ne doivent pas payer le droit de timbre suppl\u00e9mentaire lorsqu'elles ach\u00e8tent un autre bien immobilier.<\/li>\n\n\n\n<li>Les couples mari\u00e9s et les partenaires civils sont consid\u00e9r\u00e9s comme une seule unit\u00e9, de sorte que le taux de droit de timbre suppl\u00e9mentaire s'applique si l'un d'entre eux poss\u00e8de d\u00e9j\u00e0 un bien immobilier.<\/li>\n\n\n\n<li>Si vous achetez une deuxi\u00e8me propri\u00e9t\u00e9 et que, dans les trois ans suivant l'achat, vous vendez votre ancienne r\u00e9sidence principale et que la deuxi\u00e8me propri\u00e9t\u00e9 devient alors votre r\u00e9sidence principale, vous pourrez demander le remboursement du droit de timbre suppl\u00e9mentaire que vous avez pay\u00e9 \u00e0 l'origine sur la deuxi\u00e8me propri\u00e9t\u00e9.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Quelques exemples<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">John a v\u00e9cu et travaill\u00e9 \u00e0 l'\u00e9tranger pendant un certain nombre d'ann\u00e9es et y a achet\u00e9 une propri\u00e9t\u00e9 qu'il a utilis\u00e9e comme r\u00e9sidence principale. Il revient maintenant au Royaume-Uni et souhaite y acheter une maison qui deviendra sa r\u00e9sidence principale. Un droit de timbre suppl\u00e9mentaire s'appliquera \u00e0 la propri\u00e9t\u00e9 achet\u00e9e au Royaume-Uni car, \u00e0 la suite de l'achat, John sera propri\u00e9taire d'une propri\u00e9t\u00e9 r\u00e9sidentielle suppl\u00e9mentaire. Si John vend sa propri\u00e9t\u00e9 \u00e0 l'\u00e9tranger dans les trois ans suivant son achat au Royaume-Uni, il pourra demander le remboursement du droit de timbre suppl\u00e9mentaire qu'il a pay\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nita is a property <a href=\"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/le-nouveau-plan-durbanisme-de-londres-quelles-implications-pour-les-promoteurs-immobiliers\/\">developer<\/a> who <a href=\"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/achat-de-nouvelles-constructions-ce-quil-faut-savoir\/\">purchases<\/a> residential properties, refurbishes and then sells them on. Nita will have to pay the extra stamp duty as there are no <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/reforme-de-lallegement-des-droits-de-succession-est-ce-le-bon-moment-pour-creer-un-trust\/\">reliefs<\/a> or exemption from the higher rates in her case. Charlie owns a buy-to-let property with 4 friends. The property is worth \u00a3150,000, and her share is worth \u00a330,000.00. She is currently living with parents but is looking for a property to buy. Charlie will not have to pay the extra stamp duty because her share of the investment property is worth less than \u00a340,000.00.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derek is purchasing a shop with flats above as an investment. Both the shop and the flats will be rented out. Derek also owns a main residence and a flat is rented out. Derek will not have to pay the extra stamp duty because it does not apply to purchases which <a href=\"https:\/\/rfblegal.co.uk\/fr\/perspectives\/pactes-dactionnaires-pourquoi-chaque-entreprise-doit-en-avoir-un-et-ce-quil-doit-contenir\/\">contenir<\/a> both residential and non-residential elements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>(A noter :<\/strong>\u00a0This article was originally published on our previous website and is provided for general information purposes only. While it reflects the legal position at the time of writing, the law may have changed since publication. For up-to-date advice tailored to your circumstances, please <a href=\"https:\/\/rfblegal.co.uk\/fr\/nous-contacter\/\">contact<\/a> our team.)<\/em><br><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-9298","knowledge-base","type-knowledge-base","status-publish","format-standard","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"description\" content=\"Stamp duty changes in April have seriously affected those who are purchasing their second homes and additional properties. They now have to pay extra stamp duty when buying properties that will not become their main home. 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