Answers · UK 2025/26
How much extra stamp duty do non-UK residents pay when buying property?
Non-UK residents pay a 2% SDLT surcharge on top of all other rates when buying residential property in England or Northern Ireland. On a GBP 400,000 home this 2% adds GBP 8,000, stacking with the standard SDLT and any 5% additional-property surcharge.
Full answer
A 2% SDLT surcharge applies to non-UK resident buyers of residential property in England and Northern Ireland, on top of the standard rates and any other surcharge. Residence for this test is based on days spent in the UK around the transaction, not your nationality. The 2% applies to the whole purchase price. Worked example: a non-resident buying a GBP 400,000 main home pays standard SDLT of 0% on the first GBP 125,000, 2% on the next GBP 125,000 = GBP 2,500, and 5% on the final GBP 150,000 = GBP 7,500, a standard total of GBP 10,000. The 2% non-resident surcharge adds GBP 8,000, giving GBP 18,000. If it is also an additional property, the 5% surcharge adds a further GBP 20,000, taking the total to GBP 38,000. You may reclaim the 2% surcharge if you later become UK resident by spending enough days here within the relevant period after purchase. Couples count as non-resident if either is non-resident, with some spouse exceptions. Use the stamp-duty calculator to layer the surcharges for your price, and confirm the residence-day test and refund rules on gov.uk.
Try the calculator
This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.