Companies now hold 45.1% of UK buy-to-let property

Company ownership now accounts for 45.1% of UK buy-to-let property, with the other 54.9% held in personal names, according to Q3 figures published by Mortgage Strategy on 26 August 2026. Among landlords with 20 or more properties, the company share rises to 57.6%. The number that matters is that gap: on these figures, the largest portfolios sit 12.5 percentage points ahead of the market as a whole.

Which landlords are actually using companies?

The split runs by portfolio size. Private ownership still dominates among smaller landlords. Once a portfolio reaches 11 properties or more, company structures become the typical vehicle, on Q3 2026 UK buy-to-let market report figures reported by Mortgage Strategy (26 August 2026).

Here is the same data as a worked example. Picture 1,000 buy-to-let properties. On these percentages, 451 sit inside a company and 549 sit in personal names. Narrow that to landlords holding 20 or more properties and the first figure climbs to 576 in every 1,000. That is the point where the structure stops being a specialist choice and starts being the norm. It is worth settling how you set up the business side of a portfolio before the portfolio grows into it.

The pattern also shows up on the map. Company ownership is more established in the North East, Yorkshire and Humberside, and Scotland, Mortgage Strategy reported.

What does moving a property into a company involve?

Transferring a property you already own is a sale from you to the company, not a change of name on a form. That means the purchase tax applies again on the way in. The tax is Stamp Duty Land Tax in England and Northern Ireland, Land and Buildings Transaction Tax in Scotland, and Land Transaction Tax in Wales. The disposal can also create a capital gains position for you personally. You may wish to size the purchase tax first with our free stamp duty calculator, then take the numbers to your accountant.

Lending is the second question. Company applications are assessed on each lender's own criteria, and the rental cover they demand may differ from the cover on your personal loans. Running the rental income against a stressed rate through a free buy-to-let stress test calculator before any conversation with a broker will tell you whether the sums survive the move.

Then there is what happens after. Profit that stays inside a company is not money in your pocket until you take it out, and the company itself has accounts and filings to keep. How the tax lands on rental profit, on mortgage interest and on extraction all differ between the two structures. Speak to your accountant about which of those actually applies to your income.

What the trend means for your next purchase

Aviram Shahar is chief executive of the finance platform behind the report. Company ownership "is no longer a niche structure used only at the very top of the market", he told Mortgage Strategy. He added that smaller landlords still tend to hold in their own name, while larger landlords and more of the North have already moved into companies.

Two things follow for a landlord buying now. The first is that the structure decision has moved forward in the timeline, because a company is already the majority model above 20 properties. The second is jurisdiction. Scotland runs a different property purchase tax from England, so a restructure north of the border does not carry the same bill as the same move in the South. Anyone weighing the two routes may find it useful to read around long-term property investment strategies before committing to either.

Key takeaways

• Company ownership stands at 45.1% of UK buy-to-let, with 54.9% still held privately, on Q3 figures reported by Mortgage Strategy.

• Among landlords with 20 or more properties, 57.6% of ownership is through a company.

• Company structures become the typical vehicle once a portfolio reaches 11 properties or more.

• The North East, Yorkshire and Humberside, and Scotland are the areas where company ownership is most established.

• Moving an existing property into a company is a sale, so purchase tax and a personal capital gains position can both arise.