| Band | Rate | Taxable | Tax |
|---|---|---|---|
| £0 – £125,000 | 2% | £125,000 | £2,500 |
| £125,000 – £250,000 | 4% | £125,000 | £5,000 |
| £250,000 – £925,000 | 7% | £250,000 | £17,500 |
Bands updated 2026-04-15. Source: gov.uk
Reviewed by the Mortgage118 editorial team. Surcharge and bands reflect HMRC rules effective April 2025. This calculator provides an estimate only and does not constitute tax advice.
What is the non-UK resident stamp duty surcharge?
The non-UK resident surcharge is an extra 2% on every Stamp Duty Land Tax band when the buyer of a residential property in England or Northern Ireland is not UK resident for tax. It sits on top of the normal bands. If the purchase is also an additional home, the 5% additional-property surcharge applies as well, so the two uplifts together are 7%.
An individual is non-resident for this surcharge if they spent fewer than 183 days in the UK in the 12 months before completion. A company is included if it is not UK resident for corporation tax, and a trust is included if no trustee is UK resident. The 2% can be reclaimed if you later spend 183 days in the UK in any 365-day period that includes the purchase. The surcharge does not apply to commercial property.
How the non-resident surcharge works
Non-resident rates (with +2%)
Who is non-UK resident?
- Individuals: fewer than 183 days in the UK in the 12 months before completion
- Companies: not UK-resident for corporation tax
- Trusts: no trustee is UK-resident
You can reclaim the 2% if you later spend 183 days in the UK within any 365-day period spanning the purchase.
Frequently asked questions
Who counts as a non-UK resident for stamp duty?
Individuals who spent fewer than 183 days in the UK in the 12 months before completion. Companies not UK-resident for corporation tax. Trusts where no trustee is UK-resident.
How much is the non-UK resident surcharge?
It's +2% on every band, added on top of standard or additional-property rates. So a non-resident buying a second home pays standard rate + 5% + 2% = standard + 7%.
Can I reclaim the 2% surcharge if I become UK resident later?
Yes. If you spend 183 days in the UK in any continuous 365-day period spanning the purchase, you can reclaim the 2% surcharge from HMRC within 2 years of completion.
Does the surcharge apply to company purchases?
Yes — non-UK-resident companies buying residential property pay the +2% surcharge in addition to any other applicable SDLT rates.
Does the 2% surcharge apply to commercial property?
No. The non-resident surcharge is residential-only. Commercial and mixed-use property follows separate SDLT rates without this surcharge.