UK Non-Resident Stamp Duty Surcharge Calculator
Calculate the +2% non-UK resident SDLT surcharge introduced April 2021 for overseas buyers of residential property in England and Northern Ireland. Includes surcharge stacking, residency test (183-day rule), refund eligibility, joint purchase analysis, and regional comparison (SDLT / LBTT / LTT). All figures in GBP.
A non-UK resident buying an additional property (second home or BTL) faces both surcharges stacking: +2% non-resident + +5% additional property = +7% on the entire purchase price above standard SDLT.
Effective rate: 1.88%
Effective rate: 3.88%
Effective rate: 8.88%
| Buyer Type | Standard SDLT | +2% Surcharge | +5% Surcharge | Total SDLT |
|---|---|---|---|---|
| UK Resident, main home | £7,500 | — | — | £7,500 |
| UK Resident, additional property | £7,500 | — | £20,000 | £27,500 |
| Non-UK Resident, main home | £7,500 | £8,000 | — | £15,500 |
| Non-UK Resident, additional property | £7,500 | £8,000 | £20,000 | £35,500 |
In a joint purchase, the 2% non-resident surcharge applies to the whole transaction if ANY buyer is non-UK resident. Even if one buyer is a UK citizen who passes the residency test, the surcharge applies if the other buyer does not.
(because at least one buyer is non-UK resident)
How to Use This UK Non-Resident Stamp Duty Surcharge Calculator
Enter the property price, select your residency status (UK resident means 183+ days in the UK in the 12 months before purchase), and choose the property type. The calculator shows standard SDLT, the +2% non-resident surcharge, and the +5% additional property surcharge — all of which can stack.
When the 2% Non-Resident Surcharge Applies
- You are buying a residential property in England or Northern Ireland
- You did not spend 183 or more days in the UK in the 12 months ending on the completion date
- In a joint purchase, the surcharge applies if any one buyer fails the residency test
- Non-UK incorporated companies always pay the surcharge regardless of director residency
The surcharge was introduced by the Finance Act 2021 from 1 April 2021. It adds 2% to the entire purchase price — not just to the slice above a threshold.
The Formula
£0 — £250,000: 0%
£250,001 — £925,000: 5%
£925,001 — £1,500,000: 10%
Over £1,500,000: 12%
Non-Resident Surcharge (Finance Act 2021):
+2% on entire purchase price (if non-UK resident)
Additional Property Surcharge (from Oct 2024):
+5% on entire purchase price (second home / BTL)
Maximum Stacked Rate:
Standard SDLT + 2% (non-resident) + 5% (additional) = up to +7% extra surcharge total
Effective Rate = Total SDLT ÷ Purchase Price × 100
First-time buyers get relief: 0% on the first £300,000 and 5% on the portion between £300,000 and £500,000 — but this relief does not apply to non-UK residents buying additional properties.
Example
Wei — Non-UK Resident Buying in London
Wei lives in Hong Kong and is buying a £500,000 flat in London as a rental investment. He spent only 60 days in the UK in the past 12 months, so he fails the residency test.
| Purchase Price | £500,000 |
| Standard SDLT (£250K-£500K @ 5%) | £12,500 |
| +2% Non-Resident Surcharge (on full £500K) | £10,000 |
| +5% Additional Property Surcharge (on full £500K) | £25,000 |
| Total SDLT | £47,500 |
| Effective Rate | 9.5% |
| UK Resident Buying Same Property (main home) | £12,500 |
| Extra Cost Due to Non-Residency + Additional | +£35,000 |
If Wei had instead relocated to the UK and spent 183+ days here before completing, the non-resident surcharge would not apply — saving £10,000. If he then lived in the property as his main home, the additional property surcharge also would not apply — saving a further £25,000.