Non-UK resident surcharge
Certain non-UK resident residential purchases in England and Northern Ireland are subject to a 2 percentage-point surcharge on top of the residential SDLT rates that otherwise apply.
Standard versus additional property
If the additional-dwelling rules also apply, both effects are reflected. That produces effective bands of 7%, 9%, 12%, 17% and 19%. If the purchase is not an additional dwelling, the corresponding non-resident bands are 2%, 4%, 7%, 12% and 14%.
Residence test warning
SDLT has its own residence rules. Do not assume that general UK tax residence automatically produces the same answer. This calculator estimates the surcharge only after you select the applicable purchase type.
Why location matters
SDLT applies to property transactions in England and Northern Ireland. Scotland uses Land and Buildings Transaction Tax (LBTT), while Wales uses Land Transaction Tax (LTT), so this calculator should not be used for Scottish or Welsh purchases.
Source and update policy
This page follows current HM Revenue & Customs residential SDLT bands in force from 1 April 2025. CalculatorsOnline keeps the calculation separate from eligibility decisions and shows the assumptions used.
Related UK calculators
Browse UK property and stamp-duty calculators or return to all UK calculators.
How to use this calculator
- Set Purchase price (default 350000).
- Set Purchase type (default Only residential property).
- Select Calculate to update the result. Reset restores the starting values.
Planning estimate only. Reliefs, linked transactions, leases, companies, trusts, shared ownership and unusual consideration can change the tax due.
Maintained by the CalculatorsOnline Editorial Team. Read our methodology policy.