What is the non-UK resident Stamp Duty surcharge?
Certain non-UK resident buyers purchasing residential property in England or Northern Ireland must pay an additional 2 percentage points of Stamp Duty Land Tax.
This surcharge is applied on top of the residential SDLT rates that would otherwise apply to the transaction.
Where higher rates for additional dwellings also apply, the non-resident surcharge can be charged alongside those higher rates.
An additional 2 percentage points across the applicable residential SDLT bands.
The higher-rate addition generally used for qualifying additional dwellings under the rules described here.
Non-UK resident SDLT rates for 2026/27
The following table shows effective residential SDLT rates used for qualifying non-UK resident purchases under the standard and additional dwelling scenarios.
| Purchase price band | Non-resident standard purchase | Non-resident additional property |
|---|---|---|
| Up to £125,000 | 2% | 7% |
| £125,001 to £250,000 | 4% | 9% |
| £250,001 to £925,000 | 7% | 12% |
| £925,001 to £1,500,000 | 12% | 17% |
| Above £1,500,000 | 14% | 19% |
SDLT is progressive. Each rate applies only to the portion of the property price falling within the relevant band.
How is non-resident Stamp Duty calculated?
The calculator starts with the residential SDLT bands and applies the non-UK resident surcharge. If the additional-property option is selected, the higher residential rates are included as well.
For example, a qualifying non-resident standard purchase uses effective marginal rates of 2%, 4%, 7%, 12% and 14%.
A qualifying non-resident additional-property purchase uses effective marginal rates of 7%, 9%, 12%, 17% and 19%.
Non-UK resident Stamp Duty worked examples
Example 1: £200,000 standard residential purchase
- First £125,000 at 2%: £2,500
- Remaining £75,000 at 4%: £3,000
Estimated SDLT: £5,500
Example 2: £350,000 standard residential purchase
- First £125,000 at 2%: £2,500
- Next £125,000 at 4%: £5,000
- Remaining £100,000 at 7%: £7,000
Estimated SDLT: £14,500
Example 3: £350,000 additional residential property
- First £125,000 at 7%: £8,750
- Next £125,000 at 9%: £11,250
- Remaining £100,000 at 12%: £12,000
Estimated SDLT: £32,000
Example 4: £500,000 standard residential purchase
- First £125,000 at 2%: £2,500
- Next £125,000 at 4%: £5,000
- Remaining £250,000 at 7%: £17,500
Estimated SDLT: £25,000
Example 5: £500,000 additional residential property
- First £125,000 at 7%: £8,750
- Next £125,000 at 9%: £11,250
- Remaining £250,000 at 12%: £30,000
Estimated SDLT: £50,000
Standard property versus additional property
A standard residential purchase generally uses the main residential SDLT bands, with the 2 percentage-point non-resident surcharge added where applicable.
An additional-property purchase may attract the higher residential SDLT rates, alongside the non-resident surcharge.
This commonly affects buyers who retain ownership of another qualifying dwelling, including some overseas-owned properties.
The legal conditions are more detailed than simply asking whether the property is a first or second home. Ownership interests, replacement of a main residence and other circumstances may change the outcome.
Who counts as a non-UK resident for SDLT?
SDLT has a specific residence test for the non-UK resident surcharge.
For many individual buyers, the test considers whether they have spent at least 183 days in the UK during a continuous 365-day period falling within the prescribed period around the transaction's effective date.
The relevant rules may differ for companies, trusts and joint purchases.
Nationality, immigration status and general income tax residence are not, by themselves, reliable substitutes for the SDLT residence test.
Non-UK resident SDLT on joint purchases
Joint purchases can require particular care. In some circumstances, the residence status of one purchaser can affect the SDLT treatment of the entire transaction.
Special provisions may apply to married couples, civil partners and certain other arrangements.
Buyers should confirm the rules that apply to their specific transaction before relying on a standard surcharge estimate.
Can the non-resident SDLT surcharge be refunded?
In some circumstances, a buyer who initially pays the non-resident surcharge may later qualify for a refund if the relevant UK residence requirements are met.
Refund eligibility depends on statutory conditions and claim deadlines.
This calculator does not determine refund eligibility or calculate a repayment claim.
Does this surcharge apply in Scotland or Wales?
The SDLT non-UK resident surcharge described here applies to qualifying transactions in England and Northern Ireland.
Scotland uses Land and Buildings Transaction Tax (LBTT), while Wales uses Land Transaction Tax (LTT). These jurisdictions have different property tax systems.
Do not use this SDLT calculator for a Scottish or Welsh property purchase.
How to use the Non-UK Resident Stamp Duty Calculator
- Enter the residential property purchase price.
- Choose whether the transaction is a standard residential purchase or an additional property.
- Select Calculate.
- Review the estimated SDLT liability.
- Confirm surcharge eligibility, reliefs and the final tax amount with HMRC or your conveyancer.
Official HMRC guidance
For current SDLT rates and rules, consult the official HM Revenue & Customs guidance:
The tax rates used in this page reflect the residential SDLT band structure introduced from 1 April 2025, with the non-resident surcharge added. Confirm the rates applicable to the effective date of your transaction.
Frequently asked questions
What is the non-UK resident SDLT surcharge?
It is an additional 2 percentage points on qualifying residential SDLT transactions involving non-UK resident purchasers.
How much SDLT is payable on a £350,000 property?
For a qualifying non-resident standard residential purchase, the estimated SDLT is £14,500 under the rates shown here.
How much SDLT is payable on a £350,000 second home?
Where both the additional-property rates and non-resident surcharge apply, the estimated SDLT is £32,000.
Do overseas buyers always pay the surcharge?
No. The SDLT residence rules determine whether the surcharge applies. Citizenship or overseas nationality alone does not decide liability.
Can both non-resident and additional-property surcharges apply?
Yes. Both can apply to the same qualifying residential property purchase.
Can I reclaim the non-resident surcharge?
A refund may be available if the relevant residence requirements and claim conditions are satisfied.
Does this calculator apply to Scotland?
No. Scotland uses LBTT, not SDLT. This calculator is for England and Northern Ireland.
Is this an official HMRC calculator?
No. CalculatorsOnline is an independent website and is not affiliated with HMRC.
Related UK property calculators
Important: This calculator provides an informational SDLT estimate for qualifying non-UK resident residential property transactions. It does not determine residence status, eligibility for reliefs, refunds, linked transactions, corporate rates, lease treatment or unusual consideration. Confirm the final liability with HMRC or a qualified conveyancer.
Maintained by the CalculatorsOnline Editorial Team. Read our editorial and methodology policy .