Non-Resident Buyer Stamp Duty Calculator
Calculate stamp duty for non-UK residents including the 2% overseas buyer surcharge. Choose first-time buyer, home mover or additional property: the 2% is added in every case, taking the total surcharge to 7% on an additional property.
Paid the 2% non-resident surcharge?
If you spend 183 days in the UK around the time of your purchase, you may be able to claim it back.
Your Results
Stamp Duty to Pay
£11,000
Effective tax rate: 3.67%
Tax Breakdown
| Band | Rate | Tax |
|---|---|---|
| £0 - £125,000 | 2% | £2,500 |
| £125,001 - £250,000 | 4% | £5,000 |
| £250,001 - £300,000 | 7% | £3,500 |
| Total | £11,000 | |
| Includes 2% non-UK resident surcharge | £6,000 | |
£0 - £125,000
2%
£2,500
£125,001 - £250,000
4%
£5,000
£250,001 - £300,000
7%
£3,500
Total
£11,000
Includes 2% non-UK resident surcharge
£6,000
Tax by Band
Added to 25-Year Mortgage
£64/month
Based on 5% interest rate, added to loan amount
Non-resident is not non-residential
The 2% non-resident surcharge is about who is buying: a buyer who is not UK resident. Non-residential rates are about what is being bought: shops, offices, land and other commercial property, which never attract the 2%. For a commercial purchase, use the commercial stamp duty calculator.
Can you claim the 2% back?
Yes, if every buyer spends at least 183 days in the UK in a continuous 365-day period that starts no more than 364 days before completion and ends no more than 365 days after it. Claim by amending your SDLT return within 2 years of completion. See GOV.UK.
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. Compare this with our main calculator.
Who Counts as Non-Resident?
You're non-resident for the purchase if you spent fewer than 183 days in the UK in the 12 months before it. The full test also counts days spent in the UK in the 12 months after completion, which is what makes a later refund possible. 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. Read our comprehensive non-resident guide for full details.
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. A day counts if you are in the UK at the end of that day.
- •An arrival day counts; a departure day does not
- •Keep detailed records of UK presence
Armed Forces & Crown Employees
Serving armed forces, civil servants and diplomats posted overseas usually avoid the 2% surcharge through Crown employment relief, because time abroad on posting counts towards the 183-day test. See armed forces and Crown employees for the conditions and how to claim.
Joint Purchasers and Spouses
Where there are two or more joint purchasers, the general rule is that the 2% surcharge applies to the whole transaction if any one of them is non-UK resident. Spouses and civil partners are the exception. Under FA 2003 Schedule 9A paragraph 12, if the joint purchasers are spouses or civil partners living together on the effective date and one of them is UK resident, the non-UK resident partner is treated as UK resident, so the 2% surcharge does not apply. On a £600,000 main home that is the difference between £20,000 and £32,000.
- •General rule: one non-resident buyer charges the whole purchase
- •Exception: spouses or civil partners living together, one of them UK resident
- •Residence decides this, not nationality
Companies
A company is non-resident if it is not UK resident for Corporation Tax purposes at the effective date. A UK-resident close company controlled by non-UK residents is also treated as non-resident, unless it is an excluded company.
- •17% rate may apply for corporate buyers
- •Non-UK control test for close companies
- •UK incorporation alone does not avoid the 2%
Refund if Becoming UK Resident
You can claim a refund of the 2% surcharge if you are present in the UK on at least 183 days in a continuous 365-day period that starts no more than 364 days before completion and ends no more than 365 days after it. The window looks both backwards and forwards.
- •No main-residence condition: the 183-day test decides it
- •Claim within two years of the effective date
- •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.
Frequently Asked Questions
What is the non-resident buyer surcharge?
Non-UK residents pay an additional 2% surcharge on top of standard SDLT rates when purchasing residential property in England or Northern Ireland. This surcharge has applied since 1 April 2021.
How is UK residency determined for stamp duty?
You are UK-resident for SDLT purposes if you were present in the UK on at least 183 days in a continuous 365-day period that starts no more than 364 days before the effective date and ends no more than 365 days after it. A day counts if you are in the UK at the end of it. At completion only the days before the purchase can be counted, so if you were present on fewer than 183 days in the 12 months ending with completion you pay the 2% surcharge and can reclaim it later if days spent in the UK after completion take you to 183.
Can surcharges stack on top of each other?
Yes. A non-resident buying an additional property pays both the 5% additional property surcharge and the 2% non-resident surcharge, totalling 7% on top of standard rates. For example, on a £300,000 property the combined surcharges would add £21,000.
Can I reclaim the surcharge if I become UK resident?
Yes. You can reclaim the 2% non-resident surcharge if you are present in the UK on at least 183 days in a continuous 365-day period that starts no more than 364 days before the effective date and ends no more than 365 days after it. The window therefore looks both backwards and forwards, not only forwards. There is no main-residence condition. You claim by amending your land transaction return, and the claim must be made within two years of the effective date, which is usually the completion date.
What if I buy jointly with a UK resident?
It depends who you are buying with. The general rule is that if any joint purchaser is non-UK resident, the 2% surcharge applies to the entire transaction. Spouses and civil partners are the exception: under FA 2003 Schedule 9A paragraph 12, where the joint purchasers are spouses or civil partners living together on the effective date and one of them is UK resident, the non-UK resident partner is treated as UK resident, so the 2% surcharge does not apply.
Reviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.