Stamp Duty for international buyers

Rates checked on GOV.UK on 16 October 2026. They apply in England and Northern Ireland. This is general information — your solicitor will confirm what you owe.

Standard residential rates

Portion of the price	Rate	Non-UK resident rate
Up to £125,000	0%	2%
£125,001 to £250,000	2%	4%
£250,001 to £925,000	5%	7%
£925,001 to £1.5 million	10%	12%
Above £1.5 million	12%	14%

Source: GOV.UK – Residential property rates.

The 2% non-resident surcharge

You are "not a UK resident" for SDLT if you were not present in the UK for at least 183 days (about 6 months) during the 12 months before your purchase. Non-UK residents usually pay a 2% surcharge on top of all other residential rates — including first-time buyer rates and the higher rates for additional properties. Some buyers may later claim a refund if they spend enough time in the UK. Source: GOV.UK – SDLT for non-UK residents.

Owning another property? The 5% higher rates

If buying means you'll own more than one residential property (anywhere in the world), you usually pay 5% on top of the standard rates. Source: GOV.UK – Higher rates of SDLT.

First-time buyers

First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000, if the price is £500,000 or less. Above £500,000, standard rates apply. Non-UK residents add 2%.

Worked example

A non-UK resident buying their only home for £500,000: 2% of £125,000 (£2,500) + 4% of £125,000 (£5,000) + 7% of £250,000 (£17,500) = £25,000.

Quick calculator

Common questions

How much is the non-resident Stamp Duty surcharge?

Usually 2% on top of every other residential rate, if you were not in the UK for at least 183 days in the 12 months before buying.

Can I get the 2% surcharge refunded?

Possibly. If you spend at least 183 days in the UK in a continuous 365-day period within a set window around the purchase, you may be able to claim it back. Check GOV.UK.

Sources checked 16 October 2026: GOV.UK pages linked above. Rules change — always confirm with your solicitor.