Non-UK Resident Stamp Duty Calculator

Work out SDLT when the 2% non-UK resident surcharge applies — typically if you were not in the UK for at least 183 days in the 12 months before completion. The surcharge stacks with the additional property charge if both apply.

Rates verified June 2026Source: gov.uk

Property purchase price

Enter the total purchase price of the property

Your circumstances

First-time buyer

You and anyone you're buying with have never owned a residential property before.

Additional property

This purchase means you'll own more than one residential property (e.g. buy-to-let, second home).

Non-UK resident

You were not in the UK for at least 183 days in the 12 months before purchase.

Total tax due

£25,000

Effective rate

Breakdown by band

Band	Amount	Rate	Tax
Up to £125,000 (+2% surcharge)	£125,000	2%	£2,500
£125,001 – £250,000 (+2% surcharge)	£125,000	4%	£5,000
£250,001 – £925,000 (+2% surcharge)	£250,000	7.0%	£17,500
Total			£25,000

Correct as of June 2026 — rates can change. Always confirm on gov.uk.

Standard vs non-resident SDLT

Price	UK resident	Non-UK resident	Extra cost
£300,000	£5,000	£11,000	+£6,000
£500,000	£15,000	£25,000	+£10,000
£750,000	£27,500	£42,500	+£15,000

Who pays the non-UK resident surcharge

HMRC applies a 2% surcharge on top of all other SDLT rates when you were not present in the UK for at least 183 days during the 12 months before the transaction completes. The test is about physical presence, not nationality or tax residency status alone.

On a £500,000 purchase as your only home, standard SDLT is £15,000. With the non-resident surcharge it rises to £25,000 — an extra £10,000 because 2% applies to the full price through the band structure.

Buying a second home from abroad

If you are a non-UK resident buying a buy-to-let or holiday home, both the 5% additional property surcharge and the 2% non-resident surcharge apply. Use the calculator above and tick both options, or read our buy-to-let calculator and non-resident guide.

Frequently asked questions

What is the non-UK resident stamp duty surcharge?

A 2% surcharge on top of all other SDLT rates applies if you were not present in the UK for at least 183 days (roughly six months) during the 12 months before the purchase completes.

Does the non-resident surcharge stack with the second home charge?

Yes. If both apply, you pay the additional property surcharge (5 percentage points on each band) plus the non-UK resident surcharge (2 percentage points on each band) on top of the standard rates.

I am a British citizen living abroad — does the surcharge apply?

Citizenship is not the test. HMRC looks at days spent in the UK in the 12 months before completion. If you were abroad for most of that period, the surcharge may apply even with a UK passport.

Can I get a refund if I move to the UK after buying?

In some circumstances HMRC allows a refund if you become UK resident after purchase and meet the day-count rules within a set period. The rules are strict — check the latest HMRC guidance or ask your solicitor.

Related guides

Plain-English explainers with worked examples. All figures are checked against current HMRC and devolved authority guidance.

Non-UK resident stamp duty guideThe 183-day presence test and how the 2% surcharge works.Buy-to-let stamp duty explainedHow surcharges stack when buying from abroad.How stamp duty is calculatedBand-by-band breakdown with worked examples.36-month refund ruleClaim back the additional property surcharge.

Browse all property tax guides →