{"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><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Les modifications apport\u00e9es au droit de timbre en avril ont s\u00e9rieusement affect\u00e9 les personnes qui ach\u00e8tent une r\u00e9sidence secondaire ou un autre bien immobilier. Ils doivent d\u00e9sormais payer un droit de timbre suppl\u00e9mentaire lorsqu'ils ach\u00e8tent des biens qui ne deviendront pas leur r\u00e9sidence principale.<\/p>\n\n\n\n<p>Les investisseurs immobiliers, les propri\u00e9taires d'appartements \u00e0 louer, les propri\u00e9taires de r\u00e9sidences secondaires et bien d'autres encore s'inqui\u00e8tent de l'augmentation du droit de timbre et du co\u00fbt suppl\u00e9mentaire qu'elle repr\u00e9sente pour eux. Ce billet explique les changements qui ont \u00e9t\u00e9 apport\u00e9s.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Explication du droit de timbre<\/h4>\n\n\n\n<p>Le droit de timbre (officiellement connu sous le nom de Stamp Duty Land Tax, ou SDLT) est une taxe payable lors de l'achat d'une maison ou d'un terrain. Dans ce billet, nous nous concentrerons sur le droit de timbre applicable \u00e0 l'immobilier r\u00e9sidentiel.<\/p>\n\n\n\n<p>Tous les biens immobiliers r\u00e9sidentiels achet\u00e9s pour un montant sup\u00e9rieur \u00e0 125 000 livres sterling sont soumis au droit de timbre, qui est g\u00e9n\u00e9ralement pay\u00e9 par l'acheteur et qui fait partie des frais de vente.<\/p>\n\n\n\n<p>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>Le droit de timbre est pay\u00e9 par \u201ctranches\u201d, comme l'imp\u00f4t sur le revenu.<\/p>\n\n\n\n<p>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>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>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>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>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>Si vous poss\u00e9dez d\u00e9j\u00e0 une propri\u00e9t\u00e9, o\u00f9 que ce soit dans le monde, l'achat d'une propri\u00e9t\u00e9 en Angleterre, au Pays de Galles ou en Irlande du Nord constituera une deuxi\u00e8me propri\u00e9t\u00e9 et vous devrez payer le droit de timbre suppl\u00e9mentaire.<\/p>\n\n\n\n<p>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>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>Nita est un promoteur immobilier qui ach\u00e8te des biens immobiliers r\u00e9sidentiels, les r\u00e9nove et les revend ensuite. Nita devra payer le droit de timbre suppl\u00e9mentaire car il n'y a pas d'all\u00e8gement ou d'exon\u00e9ration des taux plus \u00e9lev\u00e9s dans son cas. Charlie est propri\u00e9taire d'un bien immobilier en location avec 4 amis. Le bien vaut 150 000 \u00a3 et sa part 30 000,00 \u00a3. Elle vit actuellement chez ses parents mais cherche \u00e0 acheter une propri\u00e9t\u00e9. Charlie n'aura pas \u00e0 payer le droit de timbre suppl\u00e9mentaire parce que sa part de l'investissement immobilier vaut moins de 40 000,00 \u00a3.<\/p>\n\n\n\n<p>Derek ach\u00e8te un magasin avec des appartements au-dessus \u00e0 titre d'investissement. Le magasin et les appartements seront lou\u00e9s. Derek poss\u00e8de \u00e9galement une r\u00e9sidence principale et un appartement est lou\u00e9. Derek ne devra pas payer le droit de timbre suppl\u00e9mentaire car il ne s'applique pas aux achats qui contiennent \u00e0 la fois des \u00e9l\u00e9ments r\u00e9sidentiels et non r\u00e9sidentiels.<\/p>\n\n\n\n<p><em><strong>(A noter :<\/strong>\u00a0Cet article a \u00e9t\u00e9 publi\u00e9 \u00e0 l'origine sur notre ancien site web et n'est fourni qu'\u00e0 titre d'information g\u00e9n\u00e9rale. Bien qu'il refl\u00e8te la situation juridique au moment de sa r\u00e9daction, la loi peut avoir chang\u00e9 depuis sa publication. Pour obtenir des conseils actualis\u00e9s et adapt\u00e9s \u00e0 votre situation, veuillez contacter notre \u00e9quipe).<\/em><br><\/p>\n\n\n\n<p><\/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":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stamp duty on additional properties - RFB Legal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/droit-de-timbre-sur-les-proprietes-supplementaires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Stamp duty on additional properties - RFB Legal\" \/>\n<meta property=\"og: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. Property investors, buy to let owners, second home owners, and many others are concerned about the extra stamp duty &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/droit-de-timbre-sur-les-proprietes-supplementaires\/\" \/>\n<meta property=\"og:site_name\" content=\"RFB Legal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/RFBLegal\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-21T12:24:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/\",\"url\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/\",\"name\":\"Stamp duty on additional properties - RFB Legal\",\"isPartOf\":{\"@id\":\"https:\/\/rfblegal.co.uk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\",\"datePublished\":\"2026-04-21T12:22:39+00:00\",\"dateModified\":\"2026-04-21T12:24:22+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#primaryimage\",\"url\":\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\",\"contentUrl\":\"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/rfblegal.co.uk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Knowledge base\",\"item\":\"https:\/\/rfblegal.co.uk\/knowledge-base\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Stamp duty on additional properties\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/rfblegal.co.uk\/#website\",\"url\":\"https:\/\/rfblegal.co.uk\/\",\"name\":\"RFB Legal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/rfblegal.co.uk\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/rfblegal.co.uk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/rfblegal.co.uk\/#organization\",\"name\":\"RFB Legal\",\"url\":\"https:\/\/rfblegal.co.uk\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/rfblegal.co.uk\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/rfblegal.co.uk\/wp-content\/uploads\/2024\/01\/header_company_logo.svg\",\"contentUrl\":\"https:\/\/rfblegal.co.uk\/wp-content\/uploads\/2024\/01\/header_company_logo.svg\",\"caption\":\"RFB Legal\"},\"image\":{\"@id\":\"https:\/\/rfblegal.co.uk\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/RFBLegal\/\",\"https:\/\/www.linkedin.com\/uas\/login?session_redirect=company2012282\",\"https:\/\/www.instagram.com\/rfb_legal\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Droit de timbre sur les propri\u00e9t\u00e9s suppl\u00e9mentaires - RFB Legal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/droit-de-timbre-sur-les-proprietes-supplementaires\/","og_locale":"fr_FR","og_type":"article","og_title":"Stamp duty on additional properties - RFB Legal","og_description":"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. Property investors, buy to let owners, second home owners, and many others are concerned about the extra stamp duty &hellip; Continued","og_url":"https:\/\/rfblegal.co.uk\/fr\/base-de-connaissances\/droit-de-timbre-sur-les-proprietes-supplementaires\/","og_site_name":"RFB Legal","article_publisher":"https:\/\/www.facebook.com\/RFBLegal\/","article_modified_time":"2026-04-21T12:24:22+00:00","og_image":[{"url":"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/","url":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/","name":"Droit de timbre sur les propri\u00e9t\u00e9s suppl\u00e9mentaires - RFB Legal","isPartOf":{"@id":"https:\/\/rfblegal.co.uk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#primaryimage"},"image":{"@id":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#primaryimage"},"thumbnailUrl":"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg","datePublished":"2026-04-21T12:22:39+00:00","dateModified":"2026-04-21T12:24:22+00:00","breadcrumb":{"@id":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#primaryimage","url":"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg","contentUrl":"https:\/\/web.archive.org\/web\/20161119071804im_\/http:\/\/rfblegal.co.uk\/images\/rfbpics\/stamp_duty_01.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/rfblegal.co.uk\/knowledge-base\/stamp-duty-on-additional-properties\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/rfblegal.co.uk\/"},{"@type":"ListItem","position":2,"name":"Knowledge base","item":"https:\/\/rfblegal.co.uk\/knowledge-base\/"},{"@type":"ListItem","position":3,"name":"Stamp duty on additional properties"}]},{"@type":"WebSite","@id":"https:\/\/rfblegal.co.uk\/#website","url":"https:\/\/rfblegal.co.uk\/","name":"Appel d'offres juridique","description":"","publisher":{"@id":"https:\/\/rfblegal.co.uk\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/rfblegal.co.uk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/rfblegal.co.uk\/#organization","name":"Appel d'offres juridique","url":"https:\/\/rfblegal.co.uk\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/rfblegal.co.uk\/#\/schema\/logo\/image\/","url":"https:\/\/rfblegal.co.uk\/wp-content\/uploads\/2024\/01\/header_company_logo.svg","contentUrl":"https:\/\/rfblegal.co.uk\/wp-content\/uploads\/2024\/01\/header_company_logo.svg","caption":"RFB Legal"},"image":{"@id":"https:\/\/rfblegal.co.uk\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/RFBLegal\/","https:\/\/www.linkedin.com\/uas\/login?session_redirect=company2012282","https:\/\/www.instagram.com\/rfb_legal\/"]}]}},"_links":{"self":[{"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/knowledge-base\/9298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/knowledge-base"}],"about":[{"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/types\/knowledge-base"}],"author":[{"embeddable":true,"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/users\/11"}],"version-history":[{"count":2,"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/knowledge-base\/9298\/revisions"}],"predecessor-version":[{"id":9305,"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/knowledge-base\/9298\/revisions\/9305"}],"wp:attachment":[{"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/media?parent=9298"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/categories?post=9298"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rfblegal.co.uk\/fr\/wp-json\/wp\/v2\/tags?post=9298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}