Answers · UK 2025/26
What is the non-resident SDLT surcharge in 2026?
Non-residents pay a 2% SDLT surcharge on residential property purchases in England and Northern Ireland, on top of standard rates and any other surcharges. It applies to buyers who have spent fewer than 183 days in the UK in the 12 months before completion, including UK nationals living abroad.
Full answer
The non-resident Stamp Duty Land Tax (SDLT) surcharge of 2% has applied since 1 April 2021 to purchases of residential property in England and Northern Ireland by non-UK residents. It stacks on top of the standard SDLT rates and any other applicable surcharge, such as the 3% additional dwelling surcharge for second homes and buy-to-let properties. Residency for SDLT purposes is determined by a day-count test: you are treated as non-resident if you were present in the UK for fewer than 183 days in the continuous 12-month period ending on the date of the property transaction. This is a relatively straightforward test, unlike the more complex Statutory Residence Test used for Income Tax and CGT purposes. The surcharge applies regardless of your nationality -- a British citizen who has lived abroad for over a year qualifies as non-resident for SDLT and must pay the extra 2%. For joint purchases where one buyer is non-resident and one is UK-resident, the surcharge applies to the whole transaction. To give an example of the combined effect, a non-resident buying a £500,000 property as an additional dwelling in 2026 would pay: standard SDLT plus the 3% additional dwelling surcharge plus the 2% non-resident surcharge, amounting to a materially higher total than a UK-resident buying the same property as their only home. There is a refund mechanism if the buyer spends 183 or more days in the UK in the 12 months following completion, allowing them to reclaim the 2% surcharge. The refund must be claimed within 2 years of completion. Use a stamp duty calculator to estimate the total SDLT including applicable surcharges before you exchange contracts.
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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.