Non-resident stamp duty calculator (England, 2026)
Non-UK-resident buyers in England and Northern Ireland pay a flat 2% surcharge on top of standard SDLT. The surcharge is refundable if you spend 183+ days in the UK in the year following completion — but the cash leaves your account on day one.
£0
Effective rate: 0.00%
Indicative — final stamp duty depends on the exact completion date and HMRC's published rules at that date. Always confirm with your conveyancer. Figures based on rules in force April 2026.
How the non-resident surcharge works
The non-resident SDLT surcharge was introduced in April 2021. It charges an extra 2% on the entire purchase price for any non-UK-resident buyer purchasing residential property in England or Northern Ireland. It applies on top of:
- Standard SDLT (or first-time buyer relief, where applicable)
- The 5% additional-property surcharge, if relevant
So at the worst case — non-resident buy-to-let buyer — you can stack up to 17%+ marginal SDLT on price slices above £1.5m.
How the bills compare at £600,000
| Buyer type | Standard SDLT | Additional surcharge | Non-resident surcharge | Total |
|---|---|---|---|---|
| UK main-home | £20,000 | — | — | £20,000 |
| UK additional property | £20,000 | £30,000 | — | £50,000 |
| Non-resident main home | £20,000 | — | £12,000 | £32,000 |
| Non-resident additional | £20,000 | £30,000 | £12,000 | £62,000 |
A non-resident landlord pays more than three times what a UK main-home buyer pays at the same price.
The 183-day refund
The surcharge is refundable if the buyer spends 183 or more days in the UK in any continuous 365-day period spanning the purchase date. Practical scenarios:
- Returning expat completing in October 2026, then living in the UK from November onward: 183-day window completes by April 2027. Refund processed shortly after.
- Globally-mobile buyer splitting time across markets: if UK presence in the relevant 365-day window slips below 183 days, the surcharge stands. HMRC counts midnights, not airport transit days.
- Buyer paying surcharge to complete on time, intending to refund later: the £12,000 (on a £600k purchase) leaves your account at completion. Plan cash flow accordingly.
Worked examples
Example 1 — Hong Kong buyer purchasing a £600,000 London flat as a main home. Status: main home, non-UK resident. Tax: £20,000 standard + £12,000 (2%) = £32,000. Effective rate 5.3%.
Example 2 — US buyer adding a £750,000 Cotswolds cottage as a second home. Status: additional, non-UK resident. Tax: £65,000 (additional rates) + £15,000 (2%) = £80,000. Effective rate 10.7%.
Example 3 — Returning UK national buying a £400,000 family home after a two-year secondment in Singapore. Non-resident at completion (less than 183 days in UK in prior 12 months). Pays £18,000 (standard £10,000 + 2% × £400k = £8,000) at completion. Once they've been UK-based for 183 days within the spanning 365-day window, they apply for the £8,000 refund.
Where Offrly fits
Non-resident buyers — particularly first-time UK property purchasers and those without local advisors on the ground — tend to pay closer to asking. The cost of overpaying compounds: £30,000 of price padding on a £600k flat costs an extra £30,000 of cash, plus £600 of incremental SDLT, plus £600 of incremental non-resident surcharge. Offrly's AI reads each comparable's photos, and hyperlocal pricing resolves prices to the street rather than the postcode — in about 30 seconds. Free. No email, no mandatory signup, no UK phone number required.
Other stamp duty calculators: £400,000 · £500,000 · £750,000 · £1m · First-time buyer · Additional property · Buy-to-let · Scotland (LBTT) · Wales (LTT) · Head calculator
Disclaimer: Indicative figures based on HMRC SDLT rules in force April 2026. Not tax advice. Non-resident classification is technical — consult a property tax specialist. Confirm binding figures with your conveyancer before exchange.
FAQ: Non-resident stamp duty calculator (England, 2026)
Who counts as a non-UK resident for SDLT?
An individual is non-UK resident for SDLT purposes if they are not present in the UK for at least 183 days in the 12 months before completion. The test is independent of any other UK residency or tax-residency definition. A returning UK national who has been abroad for the prior year is treated as non-resident. Source: HMRC SDLT non-resident surcharge guidance.
How much is the non-resident surcharge?
2% of the entire purchase price, charged on top of standard SDLT and any additional-property surcharge. So a non-UK-resident buy-to-let buyer at £500,000 in England would pay standard £15,000 + 5% × £500,000 (additional property) + 2% × £500,000 (non-resident) = £50,000.
Can I claim the surcharge back?
Yes — if you spend 183 or more days in the UK in any continuous 365-day period spanning the purchase, you can apply to HMRC for a refund of the 2% surcharge. The refund is processed by HMRC; your conveyancer can advise on the application timing.
Does the surcharge apply in Scotland and Wales?
No — the 2% non-resident surcharge is England and Northern Ireland only. Scotland's LBTT and Wales's LTT have no equivalent. So a non-resident buying a £500,000 home in Edinburgh pays the same LBTT as a UK resident.
Does it apply to UK companies owned by non-UK individuals?
It depends on company control. A UK company that is 'closely-controlled' by non-UK-resident individuals can be deemed non-resident for the surcharge. The definition is technical — take advice from a property tax specialist before completing through a corporate vehicle.