UK Stamp Duty Surcharges 2026/27: Second Homes, Buy-to-Let & Non-Residents
Two surcharges sit on top of the standard Stamp Duty Land Tax bands in England and Northern Ireland, and they catch a lot of buyers by surprise: a 5% surcharge on additional properties (second homes and buy-to-let) and a 2% surcharge for non-UK residents. They apply to every band, they can be reclaimed in some situations, and — crucially — they stack. This guide explains who pays each, how much they add, and how to work out a combined bill.
The 5% additional-property surcharge
If, at the end of the transaction, you own more than one residential property and you are not replacing your only or main home, you pay an extra 5% on top of every standard band. This was raised from 3% to 5% on 31 October 2024.
- It applies to buy-to-let purchases, holiday homes and any second home.
- Properties you own anywhere in the world count when deciding whether this is an "additional" property.
- If you are buying a new main residence but haven't yet sold the old one, you pay the surcharge upfront and can reclaim it if you sell the previous main home within 36 months.
The 2% non-UK-resident surcharge
Since 1 April 2021, buyers who are not UK resident for SDLT purposes pay a further 2% on top of all rates — including standard rates, first-time-buyer rates and the additional-property rates.
- You are non-resident for SDLT if you were present in the UK on fewer than 183 days in the 12 months ending on the purchase date. This is a test specific to stamp duty, separate from the Statutory Residence Test used for income tax.
- You can claim a refund of the 2% if you go on to spend 183 days in the UK in any continuous 365-day window in the two years either side of the transaction.
- The 2% is charged on the whole purchase price, so on a £290,000 home it adds a flat £5,800.
How the surcharges stack
The surcharges are cumulative. A non-UK resident buying a second home pays the standard rate plus 5% plus 2% — effectively standard rates plus 7% on every band. Here is what each layer does to the rate on a given slice of price:
| Price band | Standard | + Additional (5%) | + Non-resident (2%) | Both surcharges |
|---|---|---|---|---|
| Up to £125,000 | 0% | 5% | 2% | 7% |
| £125,001 – £250,000 | 2% | 7% | 4% | 9% |
| £250,001 – £925,000 | 5% | 10% | 7% | 12% |
| £925,001 – £1.5m | 10% | 15% | 12% | 17% |
| Above £1.5m | 12% | 17% | 14% | 19% |
Worked examples at £290,000
Using the UK-average price of around £290,000, here is how each scenario lands:
- Standard purchase: £2,500 (2% band) + £2,000 (5% band) = £4,500.
- Non-UK resident, main home: £4,500 + 2% of £290,000 (£5,800) = £10,300.
- Second home / buy-to-let (UK resident): standard £4,500 + 5% of £290,000 (£14,500) = £19,000.
- Non-resident buying a second home: £19,000 + £5,800 = £24,800.
First-time buyer relief and the surcharges. First-time-buyer relief can't combine with the additional-property surcharge (by definition you'd own a second property), but a non-resident first-time buyer still gets the relief and then adds the 2% on top.
Calculate your exact surcharged bill
Tick "second home / buy-to-let" and "non-UK resident" for an instant figure with a band-by-band breakdown showing exactly where each surcharge lands.
Try the UK Stamp Duty Calculator →Frequently asked questions
How much extra stamp duty does a second home or buy-to-let cost?
An additional 5% is added on top of every standard SDLT band (raised from 3% on 31 October 2024). On a £290,000 second home that is £14,500 of surcharge on top of the standard £4,500 — £19,000 in total.
How much extra stamp duty do non-UK residents pay?
Non-UK residents pay a 2% surcharge on top of all SDLT rates (in force since 1 April 2021). It is charged on the whole price, so on a £290,000 home it adds £5,800. It also stacks with the 5% additional-property surcharge.
Do the second-home and non-resident surcharges stack?
Yes. A non-UK resident buying an additional property pays the standard rates plus 5% plus 2% — effectively standard rates plus 7% on every band.
Who counts as a non-UK resident for stamp duty?
For SDLT you are non-resident if you were present in the UK on fewer than 183 days in the 12 months before the purchase. You may be able to reclaim the 2% surcharge if you then spend 183 days in the UK in any continuous 365-day period within the two years around the transaction.
Stamp duty across the UK
These surcharges apply in England & Northern Ireland. Scotland and Wales run their own systems with their own additional-property surcharges:
- England & NI — Stamp Duty Land Tax: SDLT guide · SDLT calculator
- Scotland — Land & Buildings Transaction Tax: LBTT guide · LBTT calculator
- Wales — Land Transaction Tax: LTT guide · LTT calculator
Compare all three side by side in our UK stamp duty & property tax hub.
The surcharge has not always been 5% — see UK stamp duty rates by year for when it was introduced at 3% in April 2016 and when it rose.
The surcharge is the entry cost; there is an exit one too. See capital gains tax when you sell — and note the stamp duty you paid is deductible from the gain.
Sources
- GOV.UK — Higher rates of Stamp Duty Land Tax for additional dwellings (5% from 31 October 2024)
- GOV.UK — Stamp Duty Land Tax: rates for non-UK residents (2% surcharge, from 1 April 2021)
- GOV.UK — Apply for a repayment of the non-UK resident SDLT surcharge
Figures as of June 2026 for England & Northern Ireland. Rates and thresholds change at Budgets — verify on GOV.UK before exchanging. This is general information, not regulated financial advice (FCA).
Cite this article
Randive, A. (2026). UK Stamp Duty Surcharges 2026/27: Second Homes & BTL. DecisionsCalc. https://decisionscalc.com/articles/uk-stamp-duty-surcharges/