Calculate the 2% overseas buyer surcharge on UK property purchases. See how it stacks with the additional property surcharge for a combined +7% on top of standard rates.
The 2% non-UK resident surcharge applies on top of all other applicable rates. It can stack with the 5% additional property surcharge.
Non-UK resident, main residence
The 2% non-UK resident surcharge is added on top of standard rates across all bands.
Non-UK resident + additional property
Both the 5% additional property and 2% non-UK resident surcharges apply, totalling +7%.
Added on top of applicable rates
Common questions about the overseas buyer surcharge, the 183-day rule, and reclaiming the surcharge.
Yes — an extra 2% surcharge on top of all other applicable SDLT rates.
Non-UK residents buying residential property in England and Northern Ireland pay a 2% surcharge on top of all applicable SDLT rates. This stacks with the additional property surcharge — so an overseas investor buying a second property would pay standard rates plus 5% (additional property) plus 2% (non-UK resident), for a combined 7% surcharge on top of standard rates.
You are considered non-UK resident if you spent fewer than 183 days in the UK in the 12 months before your purchase. If buying jointly, the surcharge applies if any one of the buyers is non-UK resident.
HMRC looks at the 12 months before your purchase to determine UK residency for SDLT.
For SDLT purposes, you are considered non-UK resident if you have been present in the UK for fewer than 183 days in the 12-month period ending on the date of your purchase. Each day where you are in the UK at midnight counts as a day of presence.
This is a separate test from the Statutory Residence Test used for income tax. You can be UK tax-resident for income tax purposes but still count as non-UK resident for SDLT if you have spent extended periods abroad in the year before buying.
Yes — if you spend 183+ days in the UK within 12 months after the purchase.
If you paid the non-UK resident surcharge but subsequently spend 183 days or more in the UK in the 12 months following the purchase, you can apply for a refund of the 2% surcharge. The claim must be made within 12 months of meeting the 183-day threshold.
This only applies to the non-UK resident surcharge. If you also paid the additional property surcharge, that element is not refundable through this mechanism.
The surcharge applies to the whole transaction if any buyer is non-UK resident.
In a joint purchase, the non-UK resident surcharge applies to the entire transaction if any one of the buyers is a non-UK resident. There is no apportionment based on each buyer's share.
This can be particularly significant for married couples or partners where one person lives and works overseas. Even if the UK-resident partner would otherwise not attract the surcharge, the non-resident partner's involvement triggers the additional 2% on the full purchase price.
A 5% surcharge applies on top of standard rates for second homes and buy-to-lets.
If you are buying an additional residential property — such as a buy-to-let, second home, or holiday let — you must pay a 5% surcharge on top of the standard SDLT rates across every band. This surcharge was increased from 3% to 5% on 31 October 2024.
| Purchase price band | Standard rate | Additional property |
|---|---|---|
| Up to £125,000 | 0% | 5% |
| £125,001 – £250,000 | 2% | 7% |
| £250,001 – £925,000 | 5% | 10% |
| £925,001 – £1,500,000 | 10% | 15% |
| Over £1,500,000 | 12% | 17% |
On a £300,000 additional property, you would pay £20,000 in SDLT compared to just £5,000 as a standard buyer. The surcharge does not apply to properties purchased for less than £40,000.
Rates reverted to pre-2022 levels from 1 April 2025, with a nil-rate band of £125,000.
From 1 April 2025, the SDLT thresholds reverted to their pre-September 2022 levels. Here are the current standard residential rates for England and Northern Ireland:
| Purchase price band | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1,500,000 | 10% |
| Over £1,500,000 | 12% |
First-time buyers pay 0% on the first £300,000 and 5% on £300,001 to £500,000, provided the property costs £500,000 or less.
Within 14 days of completion — your solicitor usually handles this.
You must file an SDLT return and pay any stamp duty owed within 14 days of completion in England and Northern Ireland. In Scotland and Wales, the deadline is 30 days.
Your solicitor or conveyancer will typically handle this on your behalf, and most will request the funds before completion. Late filing or payment can result in penalties and interest charges from HMRC.
This applies whether you are purchasing as an individual or through a limited company.
Yes — Scotland uses LBTT and Wales uses LTT, each with different rates and thresholds.
Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) and Wales uses Land Transaction Tax (LTT), each with their own thresholds and rates.
| England & NI | Scotland | Wales | |
|---|---|---|---|
| Tax name | SDLT | LBTT | LTT |
| Additional property surcharge | 5% | 8% | 5% |
| Non-UK resident surcharge | 2% | None | None |
| First-time buyer relief | Yes | Yes | No |
| Payment deadline | 14 days | 30 days | 30 days |
Our calculator covers SDLT for England and Northern Ireland, as well as LTT for Wales — use the country toggle to switch between them.
How the 2% non-UK resident surcharge works, who it applies to, and when you can claim it back.
For SDLT purposes, you are considered non-UK resident if you have been present in the UK for fewer than 183 days in the 12 months ending on the date of your purchase. Each day where you are in the UK at midnight counts as a day of presence.
This is a separate test from the Statutory Residence Test used for income tax. You can be UK tax-resident for income tax purposes but still count as non-UK resident for SDLT if you have spent extended periods abroad in the year before buying.
In a joint purchase, the non-UK resident surcharge applies to the entire transaction if any one of the buyers is a non-UK resident. There is no apportionment based on each buyer's share.
This can be particularly significant for married couples or partners where one person lives and works overseas. Even if the UK-resident partner would otherwise not attract the surcharge, the non-resident partner's involvement triggers the additional 2% on the full purchase price.
If you paid the non-UK resident surcharge but subsequently spend 183 days or more in the UK in the 12 months following the purchase, you can apply for a refund of the 2% surcharge. The claim must be made within 12 months of meeting the 183-day threshold.
This only applies to the non-UK resident surcharge. If you also paid the additional property surcharge, that element is not refundable through this mechanism.
The non-UK resident surcharge stacks with the additional property surcharge. An overseas investor buying a buy-to-let property would pay standard rates plus 5% (additional property) plus 2% (non-UK resident), for a combined 7% surcharge on top of standard rates across every band.
Scotland and Wales do not currently apply a separate non-UK resident surcharge on their respective transaction taxes.