Non-Resident Stamp Duty Calculator UK 2025
Calculate SDLT including the 2% overseas buyer surcharge for non-UK residents
Calculate Your Stamp Duty
2% Non-Resident Surcharge
Non-UK residents pay an additional 2% surcharge on top of standard SDLT rates when buying residential property in England and Northern Ireland. This is added to every band.
- Standard purchase: Add 2% to all bands
- Additional property: 5% + 2% = 7% total surcharge
- Non-resident status based on 183-day presence test
- Refund available if you become UK resident within 2 years
Non-Resident SDLT Rates 2025
These rates include the 2% non-resident surcharge. Additional property buyers pay the 5% surcharge on top.
Non-Resident Standard Rates
| Band | Rate |
|---|---|
| Up to £250,000 | 2% |
| £250,001 to £925,000 | 7% |
| £925,001 to £1.5m | 12% |
| Over £1.5m | 14% |
For non-residents buying their only property
Non-Resident Additional Property (+5%)
| Band | Rate |
|---|---|
| Up to £250,000 | 7% |
| £250,001 to £925,000 | 12% |
| £925,001 to £1.5m | 17% |
| Over £1.5m | 19% |
Combined 7% surcharge (2% + 5%)
Who Qualifies as a Non-Resident?
You are treated as non-UK resident for SDLT purposes if you meet these criteria:
Individuals
- Not present in the UK for 183+ days in previous 12 months
- UK citizenship does NOT exempt you
- Applies even if you work in UK but live abroad
Companies
- Not incorporated in the UK
- Not centrally managed/controlled in UK
- May also face 15% flat rate for high-value properties
Joint Purchases
If any buyer is non-resident, the surcharge applies to the entire purchase. For married couples or civil partners, both must be UK resident to avoid the surcharge.
UK Resident vs Non-Resident SDLT Comparison
| Property Price | UK Resident | Non-Resident | Extra Cost |
|---|---|---|---|
| £300,000 | £2,500 | £8,500 | +£6,000 |
| £500,000 | £12,500 | £22,500 | +£10,000 |
| £750,000 | £25,000 | £40,000 | +£15,000 |
| £1,000,000 | £41,250 | £61,250 | +£20,000 |
| £1,500,000 | £91,250 | £121,250 | +£30,000 |
Standard rates shown. Additional property purchases add a further 5% surcharge for both UK and non-UK residents.
Non-Resident Additional Property: The 7% Combined Surcharge
Non-residents buying additional properties face the highest stamp duty rates. The 5% additional property surcharge and 2% non-resident surcharge combine to add 7% to every band.
| Property Price | UK Additional | Non-Res Additional | Extra Cost |
|---|---|---|---|
| £300,000 | £17,500 | £23,500 | +£6,000 |
| £500,000 | £37,500 | £47,500 | +£10,000 |
| £750,000 | £62,500 | £77,500 | +£15,000 |
| £1,000,000 | £91,250 | £111,250 | +£20,000 |
Claiming a Refund of the Non-Resident Surcharge
If you paid the 2% non-resident surcharge but then become UK resident within 2 years, you can claim a refund.
Eligibility Requirements:
- ✓You paid the 2% non-resident surcharge when buying
- ✓You spend 183+ days in the UK within 2 years of purchase
- ✓You apply within 3 months of meeting the residency requirement
Example: You buy a £600,000 property as a non-resident, paying £12,000 in non-resident surcharge. You then relocate to the UK and spend 200 days here within 2 years. You can claim back the £12,000 surcharge from HMRC.
Example Calculations
Calculation Breakdown
England & NI (SDLT) • Standard Rate
Property Price
£500,000
Up to £250,000
on £250,000
£0
£250,001 to £925,000
on £250,000
£12,500
Total Tax Due
£12,500
Effective rate: 2.50%
Calculation Breakdown
England & NI (SDLT) • Additional Property
Property Price
£500,000
Up to £250,000
on £250,000
£7,500
£250,001 to £925,000
on £250,000
£20,000
Additional Property Surcharge
+£25,000
Total Tax Due
£27,500
Effective rate: 5.50%
Note: Non-residents should add 2% of the total property price to these calculations.
Buying in Scotland or Wales as a Non-Resident
Scotland - No Non-Resident Surcharge
Scotland's LBTT does not include a non-resident surcharge. Overseas buyers pay the same rates as UK residents. The 6% ADS still applies to additional properties.
Wales - No Non-Resident Surcharge
Wales's LTT also has no non-resident surcharge. Overseas buyers pay standard rates, with the 4% higher rate for additional properties where applicable.
Understanding Non-Resident Stamp Duty in the UK
The non-resident stamp duty surcharge, introduced in April 2021, adds 2% to standard SDLT rates for overseas buyers purchasing residential property in England and Northern Ireland. This was designed to help ensure the UK housing market works for UK residents and to raise revenue for affordable housing initiatives.
How the Non-Resident Surcharge Works
The 2% surcharge is added to each SDLT band. For example, the first £250,000 of a property purchase normally attracts 0% SDLT, but non-residents pay 2%. The surcharge applies regardless of property value and regardless of whether you intend to live in the property.
Combined Surcharges for Additional Properties
If you're a non-resident buying an additional property (second home, buy-to-let, etc.), you face a combined 7% surcharge on the first £250,000: the 5% additional property surcharge plus the 2% non-resident surcharge. This means significant additional costs compared to UK resident first-time buyers.
Planning for UK Residency
If you're planning to relocate to the UK, consider timing your property purchase. Waiting until you achieve UK resident status (183 days in the UK) could save you the 2% surcharge. Alternatively, if you need to buy before becoming resident, the 2-year refund window provides flexibility - you can claim back the surcharge if you become resident within that period.
Non-Resident Stamp Duty Calculator UK
Our non resident stamp duty calculator uk tool helps overseas buyers understand the full cost of purchasing property in England and Northern Ireland. Whether you're an overseas buyer looking to invest in UK property or relocating to the UK, accurate stamp duty calculations are essential for financial planning. Use our overseas buyer stamp duty calculator above to get instant, accurate results.
Frequently Asked Questions
What is the non-resident stamp duty surcharge?
How much stamp duty do non-resident additional property buyers pay?
Who qualifies as a non-resident for stamp duty purposes?
Can I get a refund of the non-resident surcharge?
Does the non-resident surcharge apply in Scotland and Wales?
What if I'm a UK citizen living abroad?
How do companies pay the non-resident surcharge?
Does the surcharge apply to commercial property?
Related Calculators
Official Government Resources
HMRC Non-Resident Surcharge GuidanceGOV.UK
Official HMRC guidance on the 2% surcharge
Non-Resident SDLT Policy PaperGOV.UK
Government policy paper on the surcharge
Current SDLT RatesGOV.UK
Official HMRC SDLT residential rates
UK Tax for Non-ResidentsGOV.UK
General guidance on UK tax for people living abroad