Non-UK Resident Stamp Duty Surcharge 2026 - The 2% Rules
Non-UK residents pay an extra 2% on all SDLT rates. Who qualifies, refund rules, and joint purchase considerations.
Non-UK residents buying residential property in England or Northern Ireland pay an extra 2% on top of all standard stamp duty rates.
Non-UK Resident Calculator
Who Is a Non-UK Resident for SDLT Purposes?
You are treated as non-resident for SDLT if you were not present in the UK for at least 183 days in the 12-month period ending on your purchase date.
- Individuals not in UK for 183+ days in 12 months before purchase
- Companies controlled by non-UK residents
- UK nationals living and working abroad for 183+ days
- Non-UK national trusts
- Buyers who were in UK for 183+ days in the 12 months before purchase
- Crown servants
- Joint purchases where at least one buyer is UK-resident (see below)
Non-Resident SDLT Rates 2026
| Band | Standard | Non-resident (+2%) | Non-resident + additional (+7%) |
|---|---|---|---|
| £0 - £125,000 | 0% | 2% | 7% |
| £125,001 - £250,000 | 2% | 4% | 9% |
| £250,001 - £925,000 | 5% | 7% | 12% |
| £925,001 - £1,500,000 | 10% | 12% | 17% |
| Over £1,500,000 | 12% | 14% | 19% |
Joint Purchases
General rule: If any buyer is non-resident, the 2% surcharge applies to the entire transaction. Both buyers pay the surcharge.
Exception: Married couples and civil partners where at least one spouse is UK-resident are treated as UK-resident for the purposes of this surcharge. The surcharge does not apply if either spouse or civil partner meets the 183-day UK presence test.
Claiming the 2% Surcharge Back
If you become UK-resident after buying, you can reclaim the 2% surcharge.
FAQs
Do non-UK residents pay more stamp duty?
Yes. Non-UK residents pay an extra 2% on top of all standard SDLT rates. On a £300,000 property, a non-resident pays £11,000 compared to £5,000 for a standard UK buyer. If they are also buying an additional property, the 5% surcharge also applies, bringing the total extra charge to 7% on every band.
Who counts as a non-UK resident for stamp duty?
You are non-resident for SDLT purposes if you were not in the UK for at least 183 days in the 12-month period ending on your purchase date. Nationality and domicile are irrelevant. A British citizen who has been working in Dubai for 2 years would be subject to the surcharge. A foreign national who has lived in London for 3 years would not be.
Can you reclaim the 2% surcharge after moving to the UK?
Yes. If you spend 183 days in the UK in any 365-day period that starts or ends within 2 years of your purchase, you can claim a refund from HMRC. You must apply within 12 months of meeting the residency test. The refund is the full 2% surcharge on the purchase price, plus interest at the statutory rate.