Do foreign buyers pay extra stamp duty in the UK?

Yes. Non-UK residents pay a 2% surcharge on top of the standard rates of Stamp Duty Land Tax (SDLT) when purchasing residential property in England or Northern Ireland.

• Standard 2026 SDLT rates (residential):
• £0–£250,000: 0%
• £250,001–£925,000: 5%
• £925,001–£1.5M: 10%
• Over £1.5M: 12%

• Additional surcharges that can stack:
• Non-UK resident: +2%
• Second home / buy-to-let: +5% (raised from +3% in Oct 2024)
• So a non-resident buying a UK buy-to-let could face up to 19% SDLT on the top slice of the price.

You qualify as UK-resident for SDLT if you spent 183+ days in the UK in any continuous 365-day window in the 12 months before or after completion.

Scotland uses LBTT (similar surcharge structure) and Wales uses LTT (no foreign surcharge currently).