Buying UK Property as a Foreigner: 2026 Guide

In short: Foreigners can buy property anywhere in the UK, and there are no nationality restrictions. What changes is the tax. In England and Northern Ireland, non-UK residents pay a 2% Stamp Duty Land Tax (SDLT) surcharge on top of the normal rates, plus a further 5% if they already own a home anywhere in the world. Scotland and Wales have their own purchase taxes, with no non-resident surcharge but their own supplements for buyers who already own property. Buying a home does not give you a UK visa.

This guide covers England, Scotland and Wales, with notes on Northern Ireland. It reflects the rules on gov.uk, Revenue Scotland and the Welsh Government as checked on 12 November 2026.

Can foreigners buy property in the UK?

Yes. There is no law that stops a non-UK national or a non-resident from buying a house or flat in any part of the UK, and you do not need permission to buy. You can buy in your own name, jointly or through a company.

Two points matter before you start:

No visa through property. The UK has no investor visa linked to property. The Tier 1 (Investor) route closed to all new applicants on 17 February 2022, and owning a UK home does not give you a right to live or work in the UK.
Four nations, three tax systems. England and Northern Ireland use SDLT, collected by HMRC. Scotland uses Land and Buildings Transaction Tax (LBTT), collected by Revenue Scotland. Wales uses Land Transaction Tax (LTT), collected by the Welsh Revenue Authority. The legal process in Scotland also differs from England and Wales.

England and Northern Ireland: Stamp Duty Land Tax and the surcharges

SDLT is charged in slices, like income tax: each rate applies only to the part of the price within its band. The standard residential rates since 1 April 2025 are:

Part of the price	Standard rate	Non-resident (+2%)	Non-resident with another home (+2% +5%)
Up to £125,000	0%	2%	7%
£125,001 to £250,000	2%	4%	9%
£250,001 to £925,000	5%	7%	12%
£925,001 to £1.5 million	10%	12%	17%
Above £1.5 million	12%	14%	19%

The 2% non-resident surcharge

Since 1 April 2021, buyers of residential property in England and Northern Ireland pay an extra 2% if they are not UK resident. For individuals, the test is simple: you are non-resident for SDLT if you were not present in the UK for at least 183 days in the 12 months before the purchase. Nationality does not matter. If any one joint buyer is non-resident, all buyers are treated as non-resident, although a married couple or civil partners who are not separated are both treated as UK resident if one of them is.

If you move to the UK after buying, you may be able to reclaim the 2%. You qualify if you spend at least 183 days in the UK in any continuous 365-day period that falls between 364 days before and 365 days after the purchase, and you claim by amending your SDLT return within 2 years of the purchase.

The 5% higher rates for additional dwellings

Since 31 October 2024, the surcharge for buying an additional home is 5%. It usually applies if, after the purchase, you will own more than one residential property worth £40,000 or more anywhere in the world. It does not apply if the new property replaces your main home and the old one is sold within 3 years. The 2% surcharge is added on top of all other residential rates, including these higher rates.

Worked example: a £400,000 home in England

UK resident, replacing a main home: 0% on £125,000 + 2% on £125,000 (£2,500) + 5% on £150,000 (£7,500) = £10,000.
Non-resident who owns no other home: 2% on £125,000 (£2,500) + 4% on £125,000 (£5,000) + 7% on £150,000 (£10,500) = £18,000.
Non-resident who owns a home abroad: 7% on £125,000 (£8,750) + 9% on £125,000 (£11,250) + 12% on £150,000 (£18,000) = £38,000.

First-time buyers pay 0% up to £300,000 and 5% from £300,001 to £500,000, with no relief above £500,000; a non-resident first-time buyer still pays the 2% on top. Your solicitor or conveyancer normally files the SDLT return and pays the tax, which is due within 14 days of completion. To compare these purchase taxes with Turkey, Northern Cyprus, Portugal, Spain and Dubai, see our property buying costs comparison.

Scotland: LBTT, the Additional Dwelling Supplement and how buying works

Scotland has no non-resident surcharge. LBTT residential rates are:

Part of the price	LBTT rate
Up to £145,000	0%
£145,001 to £250,000	2%
£250,001 to £325,000	5%
£325,001 to £750,000	10%
Over £750,000	12%

First-time buyer relief raises the nil-rate band to £175,000. The Additional Dwelling Supplement (ADS) is 8% of the whole price for transactions from 5 December 2024 (it was 6% from 16 December 2022, and older guides still quote 3% or 4%). ADS applies if you buy a home in Scotland for £40,000 or more while already owning residential property anywhere in the world, including overseas, and you are not replacing your main residence. Most purchases by companies also pay ADS. If you sell your previous main home within 36 months, you may be able to reclaim it.

For a £400,000 home, LBTT is £13,350 (2% on £105,000, 5% on £75,000 and 10% on £75,000). A buyer who already owns a home abroad would add ADS of £32,000, for a total of £45,350. The LBTT return is due within 30 days of the day after the effective date, usually the date of entry.

Buying a home in Scotland: offers, the Home Report and missives

Home Report: the seller must provide a Home Report, with a surveyor's single survey and valuation, a property questionnaire and an energy report. You can ask the seller or their agent for a copy before you offer.
Offers over and closing dates: many homes are marketed at "offers over" a price. If several buyers note interest, the seller sets a closing date for offers.
The offer comes from a solicitor: in Scotland your offer is sent as a formal letter by your solicitor, not by you or the estate agent.
Missives: the solicitors exchange letters (missives) to agree the terms. Once the missives are concluded, the contract is binding, and pulling out can make you liable for damages.
Date of entry and registration: on the agreed date of entry the price is paid and you get the keys; your solicitor then registers your title in the Land Register kept by Registers of Scotland.

Keyholders International Property Group Ltd is registered in Scotland, and our UK office is at 8 Albany St, Edinburgh. We can talk you through properties and the buying steps, but legal work in Scotland is done by a Scottish solicitor you appoint.

Wales: Land Transaction Tax and the higher rates

Wales also has no non-resident surcharge. The main residential LTT rates (for transactions from 10 October 2022) apply if you are buying your only property:

Part of the price	Main rates	Higher rates
Up to £180,000	0%	5%
£180,001 to £225,000	0%	8.5%
£225,001 to £250,000	6%	8.5%
£250,001 to £400,000	6%	10%
£400,001 to £750,000	7.5%	12.5%
£750,001 to £1.5 million	10%	15%
Over £1.5 million	12%	17%

The higher rates (from 11 December 2024) apply if you buy a residential property worth £40,000 or more and already own one or more other residential properties, and to companies. Ask your solicitor how a home you own outside Wales is treated. On a £400,000 home, LTT is £10,500 at the main rates and £29,950 at the higher rates. The Welsh Government kept LTT rates and thresholds unchanged for 2026-27. The LTT return is due within 30 days of the day after the effective date.

The buying process in England and Wales, step by step

Offer: you make an offer through the estate agent. An accepted offer is not binding in England and Wales; either side can still withdraw.
Appoint a solicitor or licensed conveyancer: they do the legal work, from searches and title checks to the contract.
Identity and anti-money-laundering checks: estate agents and conveyancers must carry out customer due diligence under the Money Laundering Regulations 2017. HMRC guidance says the agent must check both buyer and seller, and verify the buyer's identity early in the sale. Expect to provide certified ID, proof of address and evidence of where your money comes from; cash purchases without a mortgage count as higher risk, so be ready for more questions.
Survey and mortgage: you arrange a survey and, if borrowing, the lender's valuation and formal offer.
Exchange of contracts: both sides sign and exchange contracts and a completion date is fixed. From this point the deal is legally binding, and you are responsible for insuring the property.
Completion: your solicitor sends the money to the seller's solicitor, you receive the keys, and the SDLT or LTT return is filed.
Registration: your solicitor registers you as the owner with HM Land Registry (England and Wales). In Northern Ireland, land registration is handled by Land & Property Services.

You do not need to be in the UK for any of these steps, but allow extra time for certified documents and international transfers.

Can non-residents get a UK mortgage?

Yes, but from fewer lenders. Some UK banks and specialist lenders lend to non-residents, usually with a larger deposit and stricter income checks than for UK residents. There are no official rules for non-resident lending, so each lender sets its own criteria. Get an agreement in principle before you make offers, because sellers will ask how you are paying.

What does it cost to own: council tax, leasehold and service charges

Council tax (domestic rates in Northern Ireland)

In England, Scotland and Wales, each home is placed in a valuation band and the local council sets the charge for each band. The occupier usually pays, or the owner if the home is empty or a second home. Councils can also charge a premium on second homes:

England: up to 100% extra since 1 April 2025, at the council's discretion.
Scotland: up to 100% extra since 1 April 2024.
Wales: up to 300% extra since 1 April 2023.

Northern Ireland has domestic rates instead of council tax, based on a property's capital value at 1 January 2005 prices and collected by Land & Property Services.

Freehold, leasehold and Scottish ownership

In England and Wales, houses are usually freehold, which means you own the building and the land. Flats are usually leasehold: you own the flat for a fixed term under a lease, and the freeholder owns the building. Leaseholders usually pay service charges and often ground rent, so ask your solicitor to check the lease length and charges. Scotland has no comparable residential leasehold system: long residential leases with more than 100 years to run were converted to ownership on 28 November 2015, and flat owners share the cost of common repairs under the title deeds.

Renting out: the Non-Resident Landlord Scheme and income tax

HMRC treats you as a non-resident landlord if you live abroad for 6 months or more a year. Under the Non-Resident Landlord Scheme:

your letting agent deducts basic-rate income tax from the rent, after allowable expenses they pay, and pays it to HMRC;
if you have no agent and the rent is more than £100 a week, your tenant must deduct the tax;
you can apply to HMRC (form NRL1i for individuals) to receive the rent in full if your tax affairs are up to date.

Either way, you normally declare the rent on a UK Self Assessment return each year. Rental profit is currently taxed at the standard income tax rates. From 6 April 2027, property income in England, Wales and Northern Ireland will be taxed at separate property rates. In Budget 2026 (October 2026) the government set them at 24% (basic), 44% (higher) and 49% (additional), two points above the rates announced in November 2025. These rates are to be legislated in the Finance Bill 2026-27, so check the final position before you rely on them.

Selling: non-resident capital gains tax and the 60-day return

Non-residents pay UK capital gains tax (CGT) on gains from UK residential property. You must report the sale to HMRC within 60 days of completion through the online Capital Gains Tax on UK property account, even if no tax is due or you made a loss, and pay any tax by the same deadline.

For 2026-27, CGT is charged at 18% on gains within the basic-rate income tax band and 24% above it, and the annual exempt amount is £3,000. Your home country may also tax the gain, so check any double tax treaty with an adviser.

Buying through a company

Some overseas buyers use a company. Weigh the extra rules first:

Register of Overseas Entities: a company or other entity formed under non-UK law must register with Companies House and declare its beneficial owners before it can buy, sell, lease or charge UK land. A UK-regulated agent must verify the beneficial owners first, and the entity must file an update statement every year.
Purchase tax: companies usually pay the 5% SDLT higher rates, and a 17% rate may apply to residential property over £500,000. In Scotland most company purchases pay ADS, and in Wales companies pay the LTT higher rates. A non-UK resident company also pays the 2% SDLT surcharge.
Selling: non-resident companies report gains on UK property through Corporation Tax rather than the 60-day CGT return.

Key takeaways

There are no nationality restrictions on buying UK property, but property does not give you a visa.
In England and Northern Ireland, non-residents pay a 2% SDLT surcharge, plus 5% if they own any other home worldwide: up to 7% above the standard rates.
Scotland (LBTT, with 8% ADS) and Wales (LTT, with higher rates) have no non-resident surcharge, but their supplements also count homes you own abroad (in Wales, ask your solicitor).
Rental income runs through the Non-Resident Landlord Scheme, separate property income rates start on 6 April 2027, and every sale must be reported within 60 days.

Frequently asked questions

Can I buy a house in the UK without living there?

Yes. Non-residents can buy anywhere in the UK, and the whole process can be handled remotely through a solicitor. You will pay the 2% SDLT surcharge if the home is in England or Northern Ireland.

Does buying property in the UK give me residency?

No. The UK has no property-linked investor visa; the Tier 1 (Investor) route closed on 17 February 2022.

How soon must I report the sale of my UK property?

Within 60 days of completion, through HMRC's online Capital Gains Tax on UK property account, even if no tax is due.

Is there a non-resident surcharge in Scotland or Wales?

No. The 2% surcharge applies only in England and Northern Ireland. Scotland charges an 8% ADS and Wales charges higher LTT rates if you already own other residential property.

UK properties with Keyholders International

You can browse our properties for sale in the UK, read about our offices, including Edinburgh, or compare other markets in our country guides, such as buying in Northern Cyprus, buying in Portugal and buying in Dubai. If you have questions, contact us.

Sources (checked November 2026)

Updated: November 2026

This guide is general information, not legal, tax or immigration advice; rates and rules change, so check the current position with HMRC, Revenue Scotland or the Welsh Revenue Authority and a qualified solicitor or tax adviser before you act.

Buying Property in the UK as a Foreigner or Non-Resident (2026)