How it works
Buyers who are not UK-resident (not present in the UK for at least 183 days in the 12 months before purchase) pay a 2% surcharge on the whole price, on top of standard SDLT.
Standard SDLT bands (England & NI, 2026/27)
| Portion of price | Standard rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001 – £250,000 | 2% |
| £250,001 – £925,000 | 5% |
| £925,001 – £1.5m | 10% |
| Over £1.5m | 12% |
Example
On a £500,000 property, standard SDLT is £15,000 and the 2% non-resident surcharge adds £10,000 — a total of £25,000.
Scotland & Wales
This calculator covers England & Northern Ireland (SDLT). Scotland uses LBTT and Wales uses LTT, with different rates — use our 3-nation stamp duty calculator for those.
How is residence decided?
You're treated as non-resident if you were present in the UK for fewer than 183 days in the 12 months before the purchase. You may reclaim the surcharge if you later become UK-resident within the allowed period.
When is stamp duty paid?
SDLT is normally due within 14 days of completion. Your solicitor usually files and pays it for you.
More United Kingdom calculators
This calculator provides estimates for residential purchases in England & Northern Ireland for the 2026/27 tax year based on published GOV.UK rates and is for general information only — it is not financial, tax or legal advice. Confirm the exact figure with your solicitor. Source: GOV.UK (Stamp Duty Land Tax).