Commercial, Limited Company & Holiday Let Stamp Duty Calculator 2026
Three different SDLT regimes for business property purchases — commercial / non-residential rates, the 17% corporate rate, and additional-property rates for holiday lets. Pick the right tab below to calculate your bill correctly.
Commercial SDLT: Lower rate regime for non-residential and mixed-use property in England and Northern Ireland. No additional property surcharge applies. If you are buying residential property through a limited company, switch to the Limited Company tab; for holiday lets switch to Holiday Let.
Total Stamp Duty
£14,500
Effective rate: 2.90%
| Band | Rate | Taxable Amount | Tax |
|---|---|---|---|
| £0 - £150,000 | 0.0% | £150,000 | £0 |
| £150,000 - £250,000 | 2.0% | £100,000 | £2,000 |
| £250,000 - Above | 5.0% | £250,000 | £12,500 |
Residential comparison: If this were a residential property, you would pay £15,000 in Stamp Duty (more than commercial rates).
Disclaimer: This tool does not constitute financial advice. We do not recommend taking actions based solely on these results. The calculator makes assumptions and results may be inaccurate due to changes in government policy, interest rates, or personal circumstances. You use this information at your own risk. We can't guarantee to be perfect, so do note you use the information at your own risk and we can't accept liability if things go wrong. For official guidance, visit Gov UK.
Commercial SDLT Rates 2026
Purchase or Lease Premium Rates
| Property Price | SDLT Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
New Lease — Net Present Value (NPV) Rates
| Net Present Value | SDLT Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £5,000,000 | 1% |
| Over £5,000,000 | 2% |
NPV is calculated by discounting future rent payments at 3.5% per year. Lease SDLT is charged on both the NPV of rent and any premium paid.
When Do Commercial Rates Apply?
Commercial (non-residential) SDLT rates apply to the following property types. Use our main stamp duty calculator for residential purchases.
- Commercial buildings: Shops, offices, warehouses, factories, hotels, and other business premises
- Land without buildings: Vacant land, development sites, and plots for commercial use
- Agricultural land: Farmland, agricultural buildings, and farming businesses
- Forests and woodland: Commercial forestry and timber operations
- Bulk residential purchases: Six or more residential dwellings in a single transaction are treated as non-residential
- Mixed-use properties: Part residential and part commercial (e.g., a shop with a flat above) qualify for commercial rates on the whole price. See our commercial property guide.
Pro tip: If you are buying a mixed-use property (e.g., a shop with a flat), you pay commercial SDLT rates — often substantially lower than residential rates for properties over £250,000.
Worked Examples
Example 1: £500,000 Office Purchase
Effective rate: 2.9%
Example 2: £1,000,000 Warehouse Purchase
Effective rate: 3.95%
Example 3: 10-Year Lease (£300k Premium, £50k Annual Rent)
Premium SDLT
Rent NPV SDLT
Mixed-Use Properties
A mixed-use property contains both residential and commercial elements. Common examples include a shop with a flat above, a pub with living accommodation, a farm with a farmhouse, or an office building with a residential caretaker's flat.
Even if the residential element is substantial, the entire property is treated as commercial for SDLT purposes if any part is used for business. This often results in a lower SDLT bill than residential rates. See our mixed-use guide for examples.
Example: A £400,000 mixed-use property (shop with flat) pays £9,500 SDLT at commercial rates, vs £10,000 at residential standard rates. The real saving comes if you already own property: residential with the 5% surcharge would be £30,000, while commercial remains £9,500 — a saving of £20,500.
Commercial vs Residential Rates Comparison
| Property Price | Commercial SDLT | Residential SDLT | Saving |
|---|---|---|---|
| £200,000 | £1,000 | £1,500 | £500 |
| £300,000 | £4,500 | £5,000 | £500 |
| £500,000 | £14,500 | £15,000 | £500 |
| £1,000,000 | £39,500 | £43,750 | £4,250 |
| £2,000,000 | £89,500 | £153,750 | £64,250 |
Residential rates shown are standard rates without surcharges or first-time buyer relief. Commercial rates become increasingly advantageous on higher-value properties.
Commercial Property FAQs
What stamp duty rates apply to commercial property purchases?
Commercial (non-residential) SDLT rates are 0% up to £150,000, 2% on £150,001 to £250,000, and 5% on the portion above £250,000. There is no additional property surcharge regardless of how many other properties you own, which makes commercial rates significantly lower than residential rates for higher-value purchases.
Do I pay commercial or residential SDLT on a mixed-use property?
Mixed-use properties (for example a shop with a flat above, or a pub with living accommodation) qualify for commercial SDLT rates on the entire purchase price. This is true even if the residential element is substantial. Mixed-use treatment can save tens of thousands compared to residential rates with the additional property surcharge.
How is SDLT calculated on commercial leases?
Commercial lease SDLT is charged on two components: the premium (using the standard 0% / 2% / 5% bands) and the Net Present Value (NPV) of rent. NPV is the discounted value of future rent at 3.5% per annum. NPV bands are 0% up to £150,000, 1% on £150,001 to £5,000,000, and 2% above £5 million. Both components are added together for the total bill.
What counts as commercial or non-residential property for SDLT?
Commercial property includes shops, offices, warehouses, factories, hotels, agricultural land, woodland, vacant development land, and bulk residential purchases of six or more dwellings in a single transaction. Mixed-use properties also qualify for commercial rates on the whole purchase, even if residential use dominates.
Is there a non-resident surcharge on commercial property?
No. The 2% non-resident SDLT surcharge applies only to residential property purchases by non-UK residents. Commercial property is exempt, which is one reason overseas investors often prefer commercial UK property.
Related Resources
Business Property Hub
Complete guide to SDLT on business and commercial property purchases
SPV Property Investment Guide
Setting up an SPV for property investment, structuring options
Holiday Let Tax Guide
Complete guide to holiday let taxation after FHL abolition
Corporate Buyer Complete Guide
Everything you need to know about buying property as a company
Limited Company vs Personal Calculator
Compare SDLT and overall costs between company and personal purchase
Residential SDLT Calculator
Calculate stamp duty for residential property purchases in England
Reviewed by
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.