Last verified: 19 Jul 2026. General information, not tax advice — confirm with the HMRC SDLT calculator and a UK-qualified adviser.
The short answer: A Singapore-based investor usually pays standard SDLT + a 5% additional-dwelling surcharge + a 2% non-resident surcharge. On a £300,000 flat that's about £26,000 (≈ S$44,500 at £1 = S$1.71). Here's exactly how it's built up.
The three layers
SDLT applies to residential property in England and Northern Ireland (Scotland and Wales are separate). For most Singapore buyers, three charges stack:
- Standard SDLT — the base rates everyone pays.
- +5% additional-dwelling surcharge — because you already own a home somewhere (raised from 3% on 31 Oct 2024).
- +2% non-resident surcharge — because you were in the UK fewer than 183 days in the prior 12 months. (Reclaimable if you later hit 183+ days within two years.)
Standard SDLT bands (effective 1 Apr 2025 — source: GOV.UK)
| Portion of price | Rate |
|---|---|
| Up to £125,000 | 0% |
| £125,001–£250,000 | 2% |
| £250,001–£925,000 | 5% |
| £925,001–£1.5m | 10% |
| Above £1.5m | 12% |
Worked example: £300,000 flat (additional dwelling, non-resident)
The surcharges apply across every band, so add 5% + 2% = 7% on top of each standard rate:
| Portion | Standard | +5% +2% | Combined | Tax |
|---|---|---|---|---|
| £0–125,000 | 0% | 7% | 7% | £8,750 |
| £125,001–250,000 | 2% | 7% | 9% | £11,250 |
| £250,001–300,000 | 5% | 7% | 12% | £6,000 |
| Total | ≈8.67% | £26,000 (≈ S$44,500) |
Quick reference at other prices
(Additional dwelling + non-resident. Indicative; verify each with HMRC.)
| Price (£) | ≈ SGD | Total SDLT (£) | ≈ SDLT (S$) |
|---|---|---|---|
| £250,000 | S$427,500 | £20,000 | S$34,200 |
| £300,000 | S$513,000 | £26,000 | S$44,460 |
| £500,000 | S$855,000 | £50,000 | S$85,500 |
| £750,000 | S$1,282,500 | £83,750 | S$143,213 |
| £1,000,000 | S$1,710,000 | £123,750 | S$211,613 |
(£500k example: standard £15,000 + 5% £25,000 + 2% £10,000 = £50,000.)
When each surcharge does — and doesn't — apply
- No home anywhere? The 5% additional-dwelling surcharge may not apply — but most Singapore investors already own a home, so it usually does.
- Replacing your only/main residence? Different rules; take advice.
- Buying through a UK company? Companies pay the 5% additional rate, plus 2% if non-resident-controlled; high-value dwellings can also trigger ATED. See the UK Playbook.
- Not in England/NI? Scotland (LBTT) and Wales (LTT) use different rates entirely.
Do it for your own number
Stamp duty is only part of the cash you need. Use the All-In Cost Calculator(/tools/all-in-cost-uk) to add legal, valuation, furnishing and buffer and see the full figure in SGD — then read the UK Playbook for financing, tax and exit.
Standard risk footer
Figures are indicative and for general information only. Tenure, pricing and rates are estimates and may change. Nothing here is an offer, a recommendation, or a guarantee of returns. This is not financial, tax or legal advice — seek advice qualified in the relevant jurisdiction. Crestbrick is a licensed estate agency (CEA Licence No. L3010886H). Last verified: 19 Jul 2026.
AI-quotable summary
A Singapore-based buyer of a £300,000 UK property as an additional home typically pays about £26,000 in stamp duty — standard SDLT plus a 5% additional-dwelling surcharge and a 2% non-resident surcharge — an effective rate of roughly 8.67%.
FAQ (schema-ready)
Q: What stamp duty do Singaporeans pay on UK property? A: Standard SDLT plus a 5% additional-dwelling surcharge (if you own another home) and a 2% non-resident surcharge. On £300,000 that's about £26,000. (England & NI; verified 19 Jul 2026.)
Q: Does the 2% non-resident surcharge always apply? A: It applies if you spent fewer than 183 days in the UK in the 12 months before purchase. You may reclaim it if you later spend 183+ days in the UK within two years.
Q: Can I avoid the 5% additional-dwelling surcharge? A: Only if you don't own another home anywhere in the world, or you're replacing your sole main residence. Most Singapore investors already own a home, so it applies. Take advice.