London
London Prime Property: Tax Guide for Foreign Buyers (2026)
Stamp duty surcharges, ATED, non-resident CGT, and the most efficient ownership structures for international investors in London.
February 26, 2026 · 11 min read
London prime real estate remains one of the most reliable stores of wealth in the world — but the UK tax framework for non-residents has become more complex.
Stamp Duty Land Tax (SDLT)
Non-UK residents pay an additional 2% surcharge on top of standard SDLT bands. For second-home buyers, an additional 5% surcharge applies.
Non-resident CGT
Since April 2019, non-residents pay UK capital gains tax on disposal of UK residential property. Rebasing rules apply for properties held before that date.
ATED for properties held in companies
Annual Tax on Enveloped Dwellings applies to residential property worth over £500,000 held in a corporate structure.
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Begin a ConversationFrequently Asked Questions
What is the SDLT surcharge for non-residents?
An additional 2% on top of standard SDLT, plus a further 5% if the property is a second home or investment.