Stamp Duty Land Tax (SDLT)

Stamp Duty Land Tax (SDLT) is the tax due on UK property purchases, charged on a tiered scale against the purchase price. Non-UK residents pay a 2% surcharge on top of standard rates, and buyers who already own property anywhere in the world face a further 3% surcharge — the two can stack for a non-resident buying an additional property.

• —SDLT is calculated on a tiered basis — each band rate applies only to the portion of the price within that band, not the full purchase price.
• —International investors should budget for standard rate + 2% non-resident surcharge + (if applicable) 3% additional-property surcharge — these are cumulative, not alternatives.
• —SDLT is the UK's equivalent of the DLD fee in Dubai or the Real Property Gains Tax considerations in Malaysia — always compare total transaction costs, not just headline price, across markets.

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