Non-resident stamp duty surcharge
A non-UK resident buying a home in England or Northern Ireland pays an estimated extra 2% stamp duty surcharge under gov.uk's rates for non-UK residents, on top of the standard bands and any additional-property surcharge. On a £450,000 purchase that adds around £9,000, for an estimated total of £21,500.
How does the non-resident stamp duty surcharge work?
The non-resident surcharge sits on top of the normal stamp duty system in England and Northern Ireland. The standard Stamp Duty Land Tax is worked out first from the price bands, including first-time-buyer relief or the additional-property surcharge where either applies, following gov.uk's Stamp Duty Land Tax rates. A flat 2% of the whole purchase price is then added for a buyer who fails the UK residence test, under gov.uk's rates of SDLT for non-UK residents. The surcharge is not banded: it applies once the price reaches £40,000.
Because the surcharge is a flat percentage, it grows in cash terms as the property value rises. It also stacks with the additional-property surcharge, so a non-resident buying a second home faces the largest bill of all under the same gov.uk guidance. The residence test for this charge is a separate rule based on days spent in the UK, and it is not the same as the general tax residence test used elsewhere.
What would I pay on an example purchase?
A non-resident buying a £450,000 home as their only property pays an estimated £12,500 in standard stamp duty. The non-resident surcharge described on gov.uk adds an estimated £9,000, taking the total to around £21,500, an effective rate of about 4.8%. If the same buyer were purchasing an additional property, the additional-property surcharge would be added to the base first, and the non-resident surcharge would then sit on top of that larger figure.
Common questions
Who pays the non-resident surcharge?
Buyers of residential property in England or Northern Ireland who are not UK resident for the purpose of the test pay an extra 2% on top of the normal stamp duty. On the £450,000 example that adds £9,000 to the bill.
How is UK residence decided for this?
It has its own test, not the same as the general tax residence rules. In broad terms you count as non-resident for the surcharge if you were present in the UK for fewer than 183 days in the year before the purchase. If you later spend enough days in the UK, you may be able to reclaim the 2%.
Does it stack with the second-home surcharge?
Yes. The 2% non-resident surcharge is separate from the additional-property surcharge. A non-resident buying a second home or buy-to-let can pay standard stamp duty, plus the additional-property rate, plus the 2%, all on the same purchase. Tick the additional-property box to see that combined figure.
Can first-time buyers still get relief?
A non-resident first-time buyer can still qualify for first-time-buyer relief on the base stamp duty, but the 2% surcharge is added on top of the relieved amount. The relief lowers the base, it does not remove the non-resident charge.
Can the surcharge be refunded?
Sometimes. If you become UK resident by spending enough days here in a continuous 365-day window that includes the year around the purchase, you can apply to HMRC to reclaim the 2%. There are time limits, so check the current gov.uk guidance before relying on a refund.
How does the non-resident stamp duty surcharge work?
The standard Stamp Duty Land Tax is worked out first from the price bands, including any first-time-buyer relief or additional-property surcharge, following gov.uk's Stamp Duty Land Tax rates. A flat 2% of the whole purchase price is then added for a buyer who fails the UK residence test, under gov.uk's rates of SDLT for non-UK residents. The surcharge is not banded, and it stacks with the additional-property surcharge where that applies.
What would I pay on an example purchase?
On an estimated £450,000 purchase as a non-resident buyer with no other property, the standard stamp duty is around £12,500. The 2% non-resident surcharge described on gov.uk adds an estimated £9,000, taking the total to around £21,500, an effective rate of about 4.8%.
Sources & Rate Verification
Rates verified against official statutory guidance on 6 September 2026.