Property
United Kingdom — Property: Foreign Ownership
Non-UK residents can buy UK residential property but pay a 2% Stamp Duty Land Tax surcharge in England and Northern Ireland.
VerifiedGovernment / official sourceGOV.UK — Stamp Duty Land Tax non-resident surchargeLast reviewed: 2026-10-23
Key facts
- GOV.UK describes a 2% SDLT surcharge for non-UK residents buying residential property in England or Northern Ireland, which implies no general bar on purchase.
- Non-UK resident means not present in the UK for at least 183 days in the 12 months before the purchase.
- A further 5% is added on top of standard rates if buying leaves the buyer owning more than one residential property.
- Scotland and Wales use different taxes (Land and Buildings Transaction Tax and Land Transaction Tax); check their rates separately.
Steps
- Researching Property Types and Locations — Understand which properties are restricted or require special permissions, such as agricultural land or properties in sensitive areas.
- Gathering Required Documents — Non-UK residents will need to provide proof of funds, identification, and potentially other documentation as required by the purchase process.
- Working with a UK Solicitor — It is recommended to work with a UK solicitor experienced in property law for non-UK residents to ensure compliance with regulations and a smooth purchase process.