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Stamp duty for non-UK residents

The 2% surcharge for buyers who aren't UK resident, at every price, in England and Northern Ireland.

How much extra stamp duty do non-residents pay?

As of October 2026, a buyer who isn't UK resident pays 2% on top of every residential SDLT rate in England or Northern Ireland, including the zero bands. On a £500,000 home that's £25,000, against £15,000 for a UK-resident home mover. The calculator can add the first-time buyer or second-home rates too.

Updated

The price you're paying for the home.

Which describes you?
Is any buyer not resident in the UK?

For SDLT, not resident means not in the UK for at least 183 days in the 12 months before buying.

The SDLT on this purchase

Enter the price to see the tax, worked out band by band.

Non-resident stamp duty at each price

SDLT at each price: Non-UK resident compared with a home mover (England and Northern Ireland)
  • £200,000
  • £300,000
  • £400,000
  • £500,000
  • £750,000
  • £1,000,000

Non-UK resident Home mover

PriceNon-UK residentHome moverDifference
£200,000£5,500£1,500+£4,000
£300,000£11,000£5,000+£6,000
£400,000£18,000£10,000+£8,000
£500,000£25,000£15,000+£10,000
£750,000£42,500£27,500+£15,000
£1,000,000£63,750£43,750+£20,000

How the surcharge stacks

The 2% is added to whatever else applies (HMRC). A non-resident first-time buyer pays 2% up to £300,000 and 7% on the next slice; a non-resident buying a second home pays the higher rates plus 2%, from 7% on the first £125,000.

The surcharge applies to every band, including the zero-rate bands, first-time buyer relief and the higher rates for additional homes, when a buyer who isn't UK resident buys residential property in England or Northern Ireland (HMRC). For SDLT, broadly a buyer is non-UK resident if they haven't been in the UK for at least 183 days in the 12 months before the purchase; the test differs from the one for income tax, and joint purchases, and married couples or civil partners where only one is UK resident, have their own rules (HMRC). If you become UK resident by spending enough days here in the following period, you may be able to claim a refund (HMRC). The surcharge is part of SDLT, which covers England and Northern Ireland, so it doesn't apply in Scotland or Wales (GOV.UK).

Buying in Wales or Scotland? See the Land Transaction Tax and LBTT calculators. For the other costs of buying, see the conveyancing fees calculator.

Questions

What is the non-resident stamp duty surcharge?
A 2% surcharge on top of the other residential SDLT rates when a buyer who isn't UK resident buys residential property in England or Northern Ireland. It applies to every band, including the zero-rate bands, first-time buyer relief and the higher rates for additional homes.
Who counts as non-UK resident for stamp duty?
For SDLT, broadly someone who hasn't been in the UK for at least 183 days in the 12 months before the purchase. The test is different from the one for income tax. Joint purchases, and married couples or civil partners where only one is UK resident, have their own rules, set out on GOV.UK.
Can I get the 2% surcharge back?
Possibly. If you become UK resident by spending enough days here in the following period, you may be able to claim a refund. GOV.UK sets out the conditions.
Does the surcharge apply in Scotland or Wales?
No. The surcharge is part of SDLT, which covers England and Northern Ireland.

Sources

Rates checked against these sources on 30 October 2026. Updated . This is a calculation, not legal or tax advice: Instrukt is not a law firm or a tax adviser.

Buying, selling or remortgaging in England or Wales?

For a home in England or Wales, tell us about it and we'll introduce you to an independent SRA-regulated solicitor, who sends you their own quote before you commit to anything.

Get introduced to a conveyancing solicitor

Buying in Northern Ireland? Conveyancing there is done by solicitors regulated by the Law Society of Northern Ireland; Instrukt can't introduce one.