RESIDENTIAL
Overseas buyer stamp duty calculator
Calculate what you’ll owe with our latest stamp duty calculator.
We’re here to support you through your property purchase by shedding light on the stamp duty tax you’ll need to pay as part of the process.
Here are the current stamp duty rates:
|
Bracket |
Standard rate |
Non-UK resident rate |
| Up to £125,000 | 0% | 2% |
| £125,001 - £250,000 | 2% | 4% |
| £250,001 - £925,000 | 5% | 7% |
| £925,001 - £1.5 million | 10% | 12% |
| Over £1.5 million | 12% | 14% |
Stamp duty land tax (SDLT) is a progressive tax you’re required to pay when you buy a freehold, leasehold or shared ownership residential property in England and Northern Ireland. The rates, which are payable only on the portion of a property price that falls within each band, were updated on 1 April 2025.
In April 2021, a 2% stamp duty surcharge for overseas buyers purchasing residential property in England and Northern Ireland was introduced. The surcharge applies to any type of non-resident buyer (company or individual), subject to a few exceptions for specific collective investment vehicles such as real estate investment trusts (REITs). The surcharge is levied in addition to the 5% buy-to-let and second homes charge, the flat 17% stamp duty rate on purchases worth more than £500,000 by companies acting as envelopes, and the existing stamp duty rates for home buyers.
If the property is in Scotland, buyers pay land and buildings transaction tax instead. If the property is in Wales, buyers pay land transaction tax instead.
Disclaimer: This calculator is a guide only, as factors such as property value, tax rate changes, or additional costs may affect the final amount. Always consult a solicitor or financial advisor before making any commitments.
Frequently asked questions
The non-UK resident surcharge on Stamp Duty Land Tax (SDLT) is an additional tax applied when a non-UK resident buys residential property in England or Northern Ireland. It is charged on top of the standard SDLT rates and reflects the buyer’s non-UK residency status at the time of purchase.
For SDLT purposes, a non-UK resident is typically someone who does not meet the UK tax residency criteria set out by HM Revenue & Customs in the Statutory Residence Test at the time of purchasing residential property. Residency status is determined by factors such as the amount of time spent in the UK and other connections to the UK.
Certain limited exemptions may apply to the non-UK resident SDLT surcharge, depending on the buyer’s circumstances and the type of buyer entity. Buyers should check the specific conditions set out in the SDLT legislation and relevant guidance to confirm whether an exemption applies to their purchase.
Yes. If a non-UK resident is buying with one or more joint purchasers, the surcharge may still apply based on the residency status of the non-UK resident buyer(s). The overall SDLT treatment can depend on the ownership structure and each individual’s residency status at the time of purchase.
Non-UK resident first-time buyers do not generally qualify for the standard UK SDLT relief for first-time buyers if the non-UK resident surcharge applies. Whether any relief is available depends on how residency status and relief conditions interact under current SDLT rules.
