Non-UK Resident Stamp Duty Calculator
The 2% non-resident surcharge — when it applies and how to reclaim it
Non-UK residents buying residential property in England or Northern Ireland pay a 2% surcharge on top of every SDLT band. It stacks with the additional-property surcharge, so a non-resident buying a second home pays standard rates + 5% + 2% in each band.
Rate breakdown
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Saved scenarios
Are you "non-UK resident" for SDLT?
The SDLT residency test is different from the income tax test. For SDLT you are a non-UK resident if you are not present in the UK for at least 183 days during the 12 months ending on the day of completion. Joint buyers each have to meet the test independently — if any buyer is non-resident, the whole purchase attracts the surcharge.
"Present in the UK" generally means physically here at midnight on a given day. Crown servants posted overseas are usually treated as resident, as are spouses and civil partners of crown servants.
How the 2% stacks with other rates
The non-resident surcharge adds 2 percentage points to every band of whichever rate table applies — standard, first-time buyer, or additional-property. The most expensive case is a non-resident buying an additional residential property, where every band carries +5% (additional) +2% (non-resident) on top of standard rates.
Worked examples
- £500,000, non-resident, standard residential: £125,000 × 2% + £125,000 × 4% + £250,000 × 7% = £25,000 (effective 5%).
- £500,000, non-resident, additional property: £125,000 × 7% + £125,000 × 9% + £250,000 × 12% = £50,000 (effective 10%).
- £300,000, non-resident, first-time buyer: £300,000 × 2% = £6,000 (the 2% surcharge applies to the FTB nil-rate band too).
Reclaiming the surcharge
If you become UK-resident in any continuous 365-day period falling in the two years either side of completion, you can reclaim the 2% surcharge from HMRC. You apply by amending the original SDLT return. The deadline is two years from the effective date of the transaction.
A common scenario: someone is offered a UK job, completes on a home shortly after arriving (still non-resident at completion), then crosses the 183-day threshold a few months later. They pay the surcharge upfront and reclaim it once the residency test is met.
Rates last verified against HMRC: 1 May 2026.