Rates read 22 October 2026 from HM Revenue & Customs
Non-UK Resident Stamp Duty Surcharge
If you are not UK resident, a 2% surcharge is added to every residential SDLT band — and it stacks with the 5% additional-property surcharge, so a non-resident buying a second home pays 7 percentage points more than a resident buying their only home.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 2% |
| £125,001 – £250,000 | 4% |
| £250,001 – £925,000 | 7% |
| £925,001 – £1,500,000 | 12% |
| Above £1,500,000 | 14% |
Who counts as non-UK resident
GOV.UK tests whether you were present in the UK for at least 183 days during the 12 months before the purchase. Days anywhere in the UK count, not just England and Northern Ireland. If you are buying with others and any one buyer is non-UK resident, all the buyers are treated as non-UK resident for the surcharge.
Married couples and civil partners
If you buy together and one of you is UK resident for the transaction, both of you are treated as UK resident — provided you are not separated and neither of you is acting as a trustee of a settlement.
You can claim it back
An individual buyer can reclaim the 2% surcharge if, after the purchase, they are present in the UK for at least 183 days during any continuous 365-day period falling within the two years that begin 364 days before, and end 365 days after, the effective date. Where there are several buyers, every buyer must be an individual and meet the test.
Source: HM Revenue & Customs — Rates of Stamp Duty Land Tax for non-UK residents, read 22 October 2026. England and Northern Ireland only — the surcharge does not apply in Scotland or Wales, which run their own additional-dwelling rules.