Non-Resident Buyer Stamp Duty Calculator
Calculate stamp duty for non-UK residents including the 2% overseas buyer surcharge. Understand how the additional surcharge affects your property purchase costs.
Property Details
Enter the full purchase price of the property
Interesting Facts
- A 2% non-resident surcharge applies on top of standard rates.
- If it’s also an additional property, surcharges stack to +7%.
Disclaimer: This tool does not constitute financial advice. We do not recommend taking actions based solely on these results. The calculator makes assumptions and results may be inaccurate due to changes in government policy, interest rates, or personal circumstances. You use this information at your own risk. We can't guarantee to be perfect, so do note you use the information at your own risk and we can't accept liability if things go wrong. For official guidance, visit Gov UK.
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Understanding Non-Resident Stamp Duty
What is the 2% Surcharge?
Non-UK residents pay an additional 2% surcharge on top of standard SDLT rates. This applies to the entire purchase price, not just the portion above thresholds.
Who Counts as Non-Resident?
You're non-resident if you spent fewer than 183 days in the UK in the 12 months before the purchase. This applies to individuals and certain companies.
Combined Surcharges
If buying an additional property, you pay both the 5% additional dwelling surcharge AND the 2% non-resident surcharge, totaling 7% extra on top of standard rates.
Non-Resident Stamp Duty Examples
| Property Price | Standard SDLT | 2% Surcharge | Total SDLT | Effective Rate |
|---|---|---|---|---|
| £250,000 | £2,500 | £5,000 | £7,500 | 3.0% |
| £400,000 | £10,000 | £8,000 | £18,000 | 4.5% |
| £600,000 | £20,000 | £12,000 | £32,000 | 5.3% |
| £1,000,000 | £43,750 | £20,000 | £63,750 | 6.4% |
Special Considerations for Non-Residents
183-Day Rule
Count days present in the UK during the 12 months ending with the completion date. You must be physically present at midnight for a day to count.
- •Partial days don't count
- •Transit days may not count
- •Keep detailed records of UK presence
Spouse Nationality
If buying jointly with a spouse, the non-resident surcharge applies if either party is non-resident. You cannot split the purchase to avoid the charge.
- •Joint purchasers assessed individually
- •Most restrictive rule applies
- •No apportionment between spouses
Companies
Companies are non-resident unless they are UK-incorporated or have a UK place of effective management. Close companies may face additional scrutiny.
- •17% rate may apply for corporate buyers
- •Look-through rules for close companies
- •Consider UK incorporation for savings
Refund if Becoming UK Resident
You can claim a refund of the 2% surcharge if you become UK resident and spend at least 183 days in the UK within 12 months of completion.
- •Must use property as only/main residence
- •Apply within 12 months of becoming resident
- •Keep evidence of UK presence and occupancy
Important: First-Time Buyer Relief Restrictions
Non-residents cannot claim first-time buyer relief if they have owned property anywhere in the world, even if they have never owned UK property. This rule is strictly enforced and can result in significant additional costs.
Always seek professional tax advice before completing a purchase as a non-resident. The interaction between the 2% surcharge, additional dwelling surcharge, and potential reliefs can be complex.
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.