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Non-Resident Stamp Duty Calculator

Calculate SDLT for non-UK resident buyers: the 2% non-resident surcharge on all bands, cumulable with the 5% additional-dwelling surcharge (rates from April 2025).

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Data verified · July 2026

Who counts as non-resident for SDLT?

A buyer present in the UK fewer than 183 days in the 12 months around the purchase. Companies controlled from abroad are also caught.

Source: GOV.UK — Rates of SDLT for non-UK residents (gov.uk/guidance/rates-of-stamp-duty-land-tax-for-non-uk-residents); residential rates. · updated 2026

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Everything about Non-Resident Stamp Duty Calculator

📋Overview+

Computes SDLT (England & Northern Ireland) for non-UK resident buyers of residential property: 2 percentage points on every band on top of the standard rates — and a further 5 points if the property is an additional dwelling not replacing a main residence. Residence is tested over the 365 days around completion (183-day rule).

💡 Best practices

  • The 2% non-resident and 5% additional-dwelling surcharges stack — up to 19% on the top band.
  • Joint purchases: if ANY buyer is non-resident, the whole transaction bears the surcharge (spouses have special rules).
  • Becoming UK resident within 12 months of completion opens a refund claim for the 2%.

🔢 Concrete example

Non-resident buying a £300,000 additional property: bands at 7/9/12% give £26,000 — versus £5,000 at standard rates (£15,000 additional-dwelling + £6,000 non-resident surcharges).

📖User guide+

How to use this calculator

  1. 1

    Enter the purchase price (non-resident is pre-selected).

  2. 2

    Mark replacing main residence if you sell your previous home.

  3. 3

    Read the SDLT due, the standard-rates comparison and the surcharge.

📚Glossary+
Non-resident surcharge
+2 percentage points on all SDLT bands when no buyer is UK resident — present in the UK fewer than 183 days in the 12 months around completion.
Refund window
Be present in the UK at least 183 days (cumulative, not necessarily consecutive) within a continuous 365-day period after completion and you can reclaim the 2% surcharge.
ℹ️Sources & updates+
📅

Last data update

July 5, 2026

📄

Sources and references

GOV.UK — Rates of SDLT for non-UK residents (gov.uk/guidance/rates-of-stamp-duty-land-tax-for-non-uk-residents); residential rates.

The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.

FAQ — Non-Resident Stamp Duty Calculator

Who counts as non-resident for SDLT?+

A buyer present in the UK fewer than 183 days in the 12 months around the purchase. Companies controlled from abroad are also caught.

How much is the non-resident surcharge?+

2 percentage points on every band of residential SDLT, on top of any additional-dwelling surcharge — a £300,000 second home costs a non-resident £26,000.

Can I get the 2% back?+

Yes — if you are present in the UK for at least 183 days (cumulative) during a continuous 365-day period after completion, you can amend the return and reclaim the non-resident surcharge.

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