By Umesh JyaniLast reviewed June 2026
Non-UK Resident Stamp Duty: Who Pays the 2% Surcharge
The non-UK resident SDLT surcharge adds 2% on top of standard rates. We explain the 183-day rule, how it stacks with second home tax, and who can claim a refund.
Since April 2021, buyers of residential property in England and Northern Ireland who were not in the UK for enough of the year before purchase pay an extra 2% SDLT surcharge on top of all other rates.
It catches expats, overseas investors, and anyone who spent most of the past year abroad — regardless of British citizenship.
The 183-day test
HMRC looks at the 12 months before your completion date. If you were not present in the UK for at least 183 days (about six months) during that period, the surcharge applies.
Presence means physically being in the UK. A UK passport, NI number, or paying UK tax elsewhere does not automatically exempt you.
Use our non-UK resident stamp duty calculator with your purchase price to see the bill with the surcharge applied.
How much extra you pay
The 2% surcharge is added to each band rate, not just slapped on the total. That makes it more expensive than a flat 2% of the price sounds.
On a £500,000 home as your only property:
| SDLT | |
|---|---|
| UK resident | £15,000 |
| Non-UK resident | £25,000 |
The £10,000 difference is the surcharge working through the band structure.
Stacking with the second home charge
If you already own a home and buy another — or you are purchasing a buy-to-let from overseas — both surcharges can apply:
- +5 percentage points for additional property
- +2 percentage points for non-UK resident
On a £300,000 second home, that combination roughly triples the SDLT compared with a standard single-property purchase. Model both toggles on our main calculator or the buy-to-let calculator.
Refunds after moving to the UK
HMRC allows refunds in some cases if you become UK resident after buying and meet day-count requirements within a set period. The rules change — check current gov.uk guidance before relying on a refund.
Non-resident vs non-domiciled
SDLT non-resident rules are separate from income tax residency or domicile status. You can be UK tax resident for income tax and still pay the SDLT surcharge if you were not physically in the UK for 183 days before completion.
Always confirm with your solicitor — especially for joint purchases where one buyer was in the UK and one was not.
Scotland and Wales
The non-UK resident surcharge described here applies to SDLT in England and Northern Ireland. Scotland and Wales have different property taxes (LBTT and LTT) with their own rules for overseas buyers.
Work out your stamp duty
Use our free calculators to see the exact bill for your purchase price, including any reliefs or surcharges that apply.