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.
Stamp Duty on Holiday Lets
Holiday lets pay residential rates plus the 5% surcharge. Why commercial letting and business rates do not change that, and the narrow non-residential cases.
Stamp Duty for Landlords
The 5% surcharge, company vs personal, portfolio considerations, 6+ dwellings rule, and regional differences.
Buying through a company? The rates are different
Companies pay the 5% surcharge on homes, and a flat 17% above £500,000 unless a relief applies.
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% |
| £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. A single transaction of 6 or more dwellings is automatically treated as non-residential under FA 2003 s.116(7), so commercial rates apply.