| Band | Rate | Taxable | Tax |
|---|
How the 2% Non-Resident SDLT Surcharge Works
Since 1 April 2021, buyers who are not UK residents must pay an extra 2% SDLT surcharge when purchasing residential property in England or Northern Ireland. This surcharge is applied on top of all existing stamp duty bands.
If you are an overseas investor buying a second home or buy-to-let property, you pay both the 2% non-resident surcharge and the 5% additional property surcharge — a combined 7% on top of standard residential rates.
Non-Resident SDLT Rate Table (2026)
| Price Band | Standard UK Resident | Non-Resident (Main Home) | Non-Resident (BTL / 2nd Home) |
|---|---|---|---|
| Up to £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% |
Frequently Asked Questions
Who counts as a non-UK resident for SDLT?
An individual is treated as non-UK resident if they have not been physically present in the UK for at least 183 days during any continuous 365-day period in the 12 months before the purchase. Unlike general UK tax residency rules, this specific SDLT test looks solely at day counts.
Source: gov.uk/guidance/non-uk-resident-stamp-duty-land-tax-surchargeCan I claim a refund of the 2% non-resident surcharge?
Yes. If you move to the UK and spend at least 183 days in the UK during any continuous 365-day period within 2 years after your completion date, you can claim a 100% refund of the 2% surcharge from HMRC. The claim must be made within 3 months of meeting the 183-day condition.
Source: gov.uk/guidance/non-uk-resident-stamp-duty-land-tax-surchargeDoes the 2% surcharge apply to Scottish or Welsh properties?
No. The 2% non-resident surcharge applies only in England and Northern Ireland (under SDLT). Scotland (LBTT) and Wales (LTT) currently do not charge an extra non-resident surcharge.