Stamp duty for non-residents in England (2026): the 2% surcharge explained
A buyer who is not UK resident pays a 2% surcharge on the whole price on top of the normal Stamp Duty Land Tax. On a £350,000 home that is £7,000 more. A buyer who already owns a home also pays the 5% higher rates, so 7% on top of the standard bands.
Key facts
- The surcharge is 2% of the whole price, charged on top of every other SDLT rate that applies.
- For SDLT, a buyer is non-resident if they were in the UK fewer than 183 days in the 12 months before buying.
- A buyer who already owns a home pays the 5% higher rates as well: 7% on top of the standard bands.
- First-time buyer relief still applies to a non-resident, with the 2% added on top.
- The 2% can be reclaimed within 2 years if every buyer spends 183 days in the UK in a 365-day window around the purchase.
- It applies in England and Northern Ireland to homes bought on or after 1 April 2021.
How much is the non-resident surcharge?
The surcharge is 2% of the price. HMRC’s manual describes it as 2% added to the rate in every band (SDLTM09870). Adding the same rate to every band comes to the same amount as charging it once on the whole price, which is how the calculator works it out.
For a non-resident buying a £350,000 home who owns no other home, the surcharge is £7,000 and the stamp duty comes to £14,500 in all. A UK resident buying the same home pays £7,500.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| Stamp Duty Land Tax | Tax | £7,500 | 2.14% | |
| SDLT non-resident surcharge (+2%) | Tax | £7,000 | 2.00% | |
| Conveyancing solicitor (market rate) | Fee, estimate | £1,000 | £500 to £1,500 | 0.29% |
| Local searches | Fee, estimate | £350 | £250 to £450 | 0.10% |
| HM Land Registry fee (Scale 1) | Fee | £150 | 0.04% | |
| Taxes | £14,500 | 4.14% | ||
| Fees, typical | £1,500 | £900 to £2,100 | 0.43% | |
| Total on top of the price | £16,000 | £15,400 to £16,600 | 4.57% |
What does a non-resident pay at different prices?
The surcharge grows in step with the price, while the standard bands start at zero. So it makes up most of the stamp duty on cheaper homes and a smaller share above the higher bands.
| Price | Taxes | Fees, typical | Total on top | Estimate range | Share of price |
|---|---|---|---|---|---|
| £150,000 | £3,500 | £1,450 | £4,950 | £4,350 to £5,550 | 3.30% |
| £250,000 | £7,500 | £1,500 | £9,000 | £8,400 to £9,600 | 3.60% |
| £350,000 | £14,500 | £1,500 | £16,000 | £15,400 to £16,600 | 4.57% |
| £500,000 | £25,000 | £1,500 | £26,500 | £25,900 to £27,100 | 5.30% |
| £750,000 | £42,500 | £1,645 | £44,145 | £43,545 to £44,745 | 5.89% |
| £1,000,000 | £63,750 | £1,645 | £65,395 | £64,795 to £65,995 | 6.54% |
| £1,500,000 | £123,750 | £1,850 | £125,600 | £125,000 to £126,200 | 8.37% |
What if the buyer already owns a home?
A buyer who will own more than one home after the purchase pays the higher rates for additional dwellings: 5% of the price on top of the standard bands. The non-resident surcharge is charged as well, so the price carries 5% plus 2% on top of the standard bands.
On a £350,000 second home, that is £32,000 in stamp duty, of which £7,000 is the surcharge.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| SDLT higher rates for an additional home (+5%) | Tax | £17,500 | 5.00% | |
| Stamp Duty Land Tax | Tax | £7,500 | 2.14% | |
| SDLT non-resident surcharge (+2%) | Tax | £7,000 | 2.00% | |
| Conveyancing solicitor (market rate) | Fee, estimate | £1,000 | £500 to £1,500 | 0.29% |
| Local searches | Fee, estimate | £350 | £250 to £450 | 0.10% |
| HM Land Registry fee (Scale 1) | Fee | £150 | 0.04% | |
| Taxes | £32,000 | 9.14% | ||
| Fees, typical | £1,500 | £900 to £2,100 | 0.43% | |
| Total on top of the price | £33,500 | £32,900 to £34,100 | 9.57% |
The higher rates apply to a purchase of £40,000 or more, when the buyer will own another home worth at least that much, anywhere in the world (Finance Act 2003, Schedule 4ZA, paragraphs 3 and 17). They are not charged when the new home replaces the buyer’s main home and the old one was sold or given away by completion. If the old main home is still unsold at completion, the higher rates are paid and can be refunded if it is sold within 3 years; GOV.UK says the claim must be made within 12 months of the sale, or of the filing date of the new home’s return if later. See a non-resident replacing their main home in the calculator. The second homes guide has the full rules.
Can a non-resident first-time buyer get relief?
Yes. GOV.UK says a buyer who pays the surcharge also pays any other SDLT rates that apply, and names first-time buyer rates as one of them. The relief applies to homes up to £500,000: nothing on the first £300,000, then 5% above it. The surcharge is added to the whole price.
| Line | Kind | Amount | Estimate range | Share of price |
|---|---|---|---|---|
| SDLT non-resident surcharge (+2%) | Tax | £7,000 | 2.00% | |
| Stamp Duty Land Tax, first-time buyer relief | Tax | £2,500 | 0.71% | |
| Conveyancing solicitor (market rate) | Fee, estimate | £1,000 | £500 to £1,500 | 0.29% |
| Local searches | Fee, estimate | £350 | £250 to £450 | 0.10% |
| HM Land Registry fee (Scale 1) | Fee | £150 | 0.04% | |
| Taxes | £9,500 | 2.71% | ||
| Fees, typical | £1,500 | £900 to £2,100 | 0.43% | |
| Total on top of the price | £11,000 | £10,400 to £11,600 | 3.14% |
Who counts as non-resident for SDLT?
GOV.UK sets one test for individuals: a buyer who was not present in the UK for at least 183 days during the 12 months before the purchase is not UK resident for SDLT. HMRC’s manual adds two details (SDLTM09880):
- a day counts when the buyer is in the UK at the end of that day;
- days anywhere in the UK count, not only days in England.
The test looks only at days in the UK. It is set out in Finance Act 2003, Schedule 9A, paragraph 4.
What happens when several people buy together?
If any one of the buyers is non-resident, the whole purchase pays the surcharge, however small that buyer’s share (SDLTM09875).
There is one exception for couples. When the buyers include two spouses or civil partners who are living together, and one of them is UK resident, the non-resident partner is treated as UK resident for the surcharge (Schedule 9A, paragraph 12; SDLTM09885).
Can the surcharge be refunded?
Yes. The SDLT return is due within 14 days of completion, so a buyer who has not yet spent 183 days in the UK files it as non-resident and pays the surcharge. HMRC repays it if all of these hold:
- every buyer is an individual, not a company;
- each buyer spends 183 days in the UK in a continuous 365-day period that starts no more than 364 days before the purchase and ends no more than 365 days after it;
- the claim is made within 2 years of the purchase date, by amending the SDLT return.
On a £350,000 home the repayment would be the surcharge itself, £7,000.
When did the surcharge start, and has it changed?
It applies to homes bought on or after 1 April 2021, apart from some contracts signed earlier (SDLTM09855). The surcharge rate has not changed since. What changed are the standard bands under it: until 31 March 2025 the zero band ran to £250,000, and from 1 April 2025 it runs to £125,000.
The same non-resident buying the same £350,000 home paid £12,000 under the earlier bands and pays £14,500 now.
HMRC’s manual works one example at £700,000 under those earlier bands (SDLTM09870). The engine gives the same figure: £36,500.
What this guide does not cover
- Companies, trusts and partnerships, which have their own residence tests.
- Northern Ireland, where the same surcharge applies but which the calculator does not cover yet.
- Scotland and Wales, which have their own purchase taxes instead of SDLT.
- Non-residential and mixed-use property, and SDLT on the rent of a new lease.
Questions people ask
Do non-residents pay stamp duty in England?
Yes. A buyer who is not UK resident pays the normal SDLT bands plus a 2% surcharge on the whole price. If they already own a home, the 5% higher rates apply too.
How is UK residence decided for the SDLT surcharge?
By days in the UK. GOV.UK says a buyer who was not present in the UK for at least 183 days during the 12 months before the purchase is not UK resident for SDLT. A day counts when the buyer is in the UK at the end of it.
Can the 2% surcharge be refunded?
Yes, if all the buyers are individuals and each spends 183 days in the UK in a continuous 365-day period that starts no more than 364 days before the purchase and ends no more than 365 days after it. The claim must be made within 2 years of the purchase.
Does the surcharge apply when buying with a spouse who lives in the UK?
Not if the two are married or civil partners, are living together, and one of them is UK resident. The law then treats the non-resident partner as UK resident for the surcharge. For other joint buyers, one non-resident buyer is enough for the surcharge to apply.
Can a non-resident first-time buyer get relief?
Yes. First-time buyer relief still applies up to its price limit, and the 2% surcharge is added on top of the relief rates.
Sources
- Stamp Duty Land Tax: residential property ratesGOV.UK (HM Revenue and Customs)
- Apply for a repayment of the non-UK resident Stamp Duty Land Tax surchargeGOV.UK (HM Revenue and Customs)
- SDLTM09870: rates for non-resident transactionsHMRC Stamp Duty Land Tax Manual
- SDLTM09880: non-resident individuals, basic rule (Finance Act 2003, Schedule 9A, paragraph 4)HMRC Stamp Duty Land Tax Manual
- SDLTM09875: joint purchasers (Finance Act 2003, Schedule 9A, paragraph 2(1)(a))HMRC Stamp Duty Land Tax Manual
- SDLTM09885: spouses and civil partners of UK residents (Finance Act 2003, Schedule 9A, paragraph 12)HMRC Stamp Duty Land Tax Manual
- SDLTM09855: commencement and transitional rulesHMRC Stamp Duty Land Tax Manual
- Stamp Duty Land Tax: buying an additional residential propertyGOV.UK (HM Revenue and Customs)
- Finance Act 2003, Schedule 4ZA (higher rates for additional dwellings)legislation.gov.uk
Behind the figures
Every amount on this page is worked out by the engine from rule files that cite these pages.
- Which?: Conveyancing, what it is and what it costs (29 May 2026)Secondary source
- The Land Registration Fee Order 2024 (SI 2024/931)Official source
- GOV.UK: Stamp Duty Land Tax, residential property ratesOfficial source