Business & Commercial Stamp Duty
Calculators and guides for commercial property, limited companies, and holiday lets
Business Calculators
Commercial SDLT Calculator
Calculate stamp duty on offices, shops, warehouses, and land. Covers purchases and new leases with full band breakdown.
Limited Company Calculator
Work out SDLT for company property purchases including the 17% corporate rate on residential properties over £500,000.
Holiday Let Calculator
Calculate stamp duty on holiday let purchases across England, Scotland, and Wales including the additional property surcharge.
Business Guides
SPV Property Investment
Complete guide to Special Purpose Vehicles for property investment including stamp duty rules, mortgages, and setup costs.
Holiday Let Tax Guide
Tax implications for holiday lets after the FHL regime was abolished in April 2025, including stamp duty, business rates, and VAT.
Stamp Duty for Landlords
The 5% surcharge, company vs personal, portfolio considerations, 6+ dwellings rule, and regional differences.
Commercial vs Residential SDLT Rates
| Band | Commercial Rate | Residential Rate |
|---|---|---|
| £0 - £150,000 | 0% | 0% (to £125k) then 2% |
| £150,001 - £250,000 | 2% | 2% (to £250k) then 5% |
| £250,001 - £925,000 | 5% | 5% |
| £925,001 - £1,500,000 | 5% | 10% |
| £1,500,001+ | 5% | 12% |
Note: Commercial rates are significantly lower than residential rates above £925,000. Properties with 6+ dwellings may qualify for commercial rates.