Stamp duty for non-UK residents: the 2% surcharge

Updated 9 November 2026 · Rates checked against the official sources below

Buyers who aren't UK resident pay 2% on top of normal SDLT in England and Northern Ireland. On a £400,000 home that's £18,000 instead of £10,000. Scotland and Wales don't have this surcharge.

Who counts as non-UK resident?

For this surcharge, an individual is broadly non-UK resident if they weren't in the UK for at least 183 days in the 12 months before the purchase. The test is different from the usual tax residence rules, and there are special rules for couples, companies and trusts.

Can I get it back?

If you paid the surcharge but then spend at least 183 days in the UK in a continuous 12-month period soon after the purchase, you may be able to claim it back. The exact time limits are on gov.uk, so check them before you buy.

Does it stack with other surcharges?

Yes. A non-UK resident buying an additional home pays both the 5% higher rates and the 2% surcharge.

Try it with your numbers:

Sources

General information, not tax or legal advice. Rules can change; check gov.uk or ask a conveyancer, accountant or Acas before you rely on it.