Non-resident stamp duty is an extra 2% that buyers who live outside the UK pay when they buy a home in England or Northern Ireland. You count as non-resident if you were in the UK for fewer than 183 days in the 12 months before you buy. The surcharge sits on top of every other rate, but you can often claim it back if you move to the UK soon after buying.
Key points
- The surcharge is 2% of the whole price, on top of normal, first-time buyer or higher rates.
- It depends on days spent in the UK, not on nationality. British expats can pay it.
- If one joint buyer is non-resident, the whole purchase usually pays it, unless that buyer is married to a UK-resident buyer.
- You can claim a refund if you spend 183 days in the UK in a 365-day period within a year either side of buying.
- It applies only in England and Northern Ireland, not Scotland or Wales.
How the 2% stamp duty surcharge works
The surcharge has applied since 1 April 2021. HMRC describes it as rates 2 percentage points higher than those paid by UK residents. In practice, it means adding 2% of the full price to whatever stamp duty you would otherwise pay. It applies even to the parts of the price taxed at 0%.
| Price | Normal stamp duty (moving home) | Extra non-resident surcharge |
|---|---|---|
| £250,000 | £2,500 | £5,000 |
| £400,000 | £10,000 | £8,000 |
| £600,000 | £20,000 | £12,000 |
| £1,000,000 | £43,750 | £20,000 |
Every cost for your price and situation in the UK, including taxes for buyers from abroad.
Who counts as non-resident: the 183-day test
For individuals, the test is simple. You are non-UK resident for stamp duty if you were not present in the UK for at least 183 days in the 12 months before the purchase. The purchase date is normally the completion date.
- A day counts if you are in the UK at the end of that day (midnight).
- Days in any part of the UK count, including Scotland and Wales.
- This test is separate from the residence test used for income tax. You can be UK resident for income tax and still be non-resident for stamp duty, or the other way round.
Joint buyers and couples
- Joint buyers: if any buyer is non-UK resident, all buyers are treated as non-resident and the surcharge applies to the whole purchase.
- Married couples and civil partners: if you are not separated and one of you is UK resident, both of you are treated as UK resident for the purchase. HMRC's example shows a spouse with only 100 days in the UK being treated as resident because their partner had 183 days.
Expats and British citizens abroad
Your passport does not matter. A British citizen working in Dubai who visits the UK for a few weeks a year will usually fail the test and pay the surcharge. A foreign national living in London passes it. The one special case is Crown employment: people working abroad for the Crown, such as diplomats and armed forces, are treated as present in the UK, and so are their spouses or civil partners. This must be claimed on the return.
Companies and trusts have their own residence rules. A company is non-resident if it is not UK resident for Corporation Tax, and some UK companies controlled from abroad can also be caught.
How the surcharge stacks with other rates
The 2% is added to everything else, including first-time buyer relief and the 5% higher rates for additional homes.
Example 1: first-time buyer abroad, £350,000. First-time buyer rates give £2,500. The non-resident surcharge adds £7,000. The relief still applies, but it does not cover the surcharge.
Example 2: expat buying a family home, £500,000. Someone who has sold their only home and is moving back pays £15,000 at normal rates, plus £10,000 if they fail the 183-day test.
Example 3: overseas investor buying a £300,000 buy-to-let. If they own a home anywhere in the world, the higher rates apply: £20,000. The surcharge adds £6,000. Homes abroad count when deciding whether you own another property. See second home stamp duty.
Claiming the surcharge back if you become resident
If you pay the surcharge and then spend more time in the UK, you may get it back. You qualify if you are present in the UK for at least 183 days in any continuous 365-day period that falls within a 2-year window. That window starts 364 days before the purchase date and ends 365 days after it.
So days you spent in the UK before buying can count together with days after. If you complete and then move to the UK within a few months, you will often qualify.
How to claim:
- Keep a record of your travel dates, such as flight bookings and passport stamps.
- Once you have met the 183-day condition, amend your original SDLT return to show the surcharge is not due, or use HMRC's repayment service.
- Make the claim within 2 years of the purchase date.
All buyers must be individuals who each meet the test (their 365-day periods can differ). A company cannot claim this refund.
What is exempt
The surcharge does not apply to non-residential property, to most mixed-use property such as a shop with a flat above, or to leases granted for 7 years or less. Some UK property investment funds are also excluded.
Common mistakes
- Counting days wrongly. It is presence at midnight that counts. Day trips do not.
- Assuming citizenship protects you. It does not. Only days in the UK matter.
- Adding a non-resident to the deed. One non-resident co-buyer can make the whole purchase pay the surcharge, unless they are your spouse or civil partner and you are UK resident.
- Missing the refund. Diarise the 2-year deadline as soon as you complete.
- Forgetting overseas property. It can stop you being a first-time buyer and can trigger the higher rates.
Tax back home
Buying abroad can create tax to pay and forms to file where you live, not just where you buy.
- UK residents are generally taxed on their worldwide income and gains. Rent from a home abroad goes on your Self Assessment return, and when you sell you may owe UK Capital Gains Tax. You can usually claim Foreign Tax Credit Relief for tax already paid in the other country, so the same income isn't fully taxed twice.
- US citizens and green-card holders are taxed on worldwide income wherever they live. Report foreign rental income on your US return. If your foreign bank accounts together go over $10,000 at any time in the year, file an FBAR (FinCEN Form 114), and you may also need Form 8938 (FATCA) if your foreign financial assets pass its thresholds. A home you own directly isn't reported on Form 8938, but the foreign account you pay through may be.
- Everyone else: check how your country taxes foreign rent and gains, and whether it has a tax treaty with the country you're buying in.
Plan this before you buy, ideally with a tax adviser who knows both countries.
Work out your own figures
Use our free stamp duty calculator and tick the non-resident option to see the surcharge, stamp duty and other buying costs together. For the full bill, read the cost of buying a house in the UK. Rules last checked 16 October 2026.
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