Limited Company Stamp Duty Calculator 2026
Calculate SDLT for limited company property purchases including the 17% corporate rate for residential properties over £500,000
Limited Company SDLT Breakdown
| Band | Rate | SDLT |
|---|---|---|
| £0 – £125,000 | 5% | £6,250 |
| £125,000 – £250,000 | 7% | £8,750 |
| £250,000 – £500,000 | 10% | £25,000 |
| Total SDLT Payable | £40,000 | |
| Effective Rate | 8.00% | |
If Buying Personally as Additional Property
| Band | Rate | SDLT |
|---|---|---|
| £0 – £125,000 | 5% | £6,250 |
| £125,000 – £250,000 | 7% | £8,750 |
| £250,000 – £500,000 | 10% | £25,000 |
| Total SDLT | £40,000 | |
Difference: £0 less as a company
If Buying Personally as Main Residence
| Band | Rate | SDLT |
|---|---|---|
| £0 – £125,000 | 0% | £0 |
| £125,000 – £250,000 | 2% | £2,500 |
| £250,000 – £500,000 | 5% | £12,500 |
| Total SDLT | £15,000 | |
Difference: £25,000 more as a company
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.
When Does the 17% Rate Apply?
The 17% corporate SDLT rate is a flat rate applied to the entire purchase price when specific conditions are met. Understanding when it applies is crucial for property investment planning. Use our stamp duty calculator to estimate costs.
The 17% Rate Applies When:
- 1Non-natural person purchaser: The buyer is a company, partnership with corporate members, or other non-individual entity
- 2Residential property: The property is or includes a dwelling (house, flat, etc.)
- 3Over £500,000: The purchase price exceeds the £500,000 threshold
Rate Change History
The corporate SDLT rate was introduced at 15% in 2012 and increased to 17% in October 2024. This increase affects all qualifying residential property purchases completed on or after the change date.
Important Exemptions
The 17% rate does NOT apply to:
- •Property rental businesses (15+ properties let on a commercial basis)
- •Property developers acquiring for development and resale
- •Property traders using the property commercially in their trade
- •Financial institutions acquiring properties in course of lending
Standard Company SDLT
For properties ≤ £500,000 and commercial property, companies use standard SDLT bands plus the 5% additional property surcharge. The £500,000 threshold creates a significant cliff edge in tax liability. See our corporate buyer guide for full implications.
Under £500,000
Standard SDLT bands apply, plus 5% additional property surcharge:
- £0 – £125,000: 5%
- £125,001 – £250,000: 7%
- £250,001 – £925,000: 10%
- £925,001 – £1.5M: 15%
- £1.5M+: 17%
Over £500,000
Flat 17% rate on the entire purchase price:
- Single rate: 17%
- No banding
- Applied to full price
- Often significantly higher than banded calculation
Worked Example: The £500,000 Threshold
£400,000 Property (Below Threshold)
| Band | Rate | SDLT |
|---|---|---|
| £0 – £125,000 | 5% | £6,250 |
| £125,001 – £250,000 | 7% | £8,750 |
| £250,001 – £400,000 | 10% | £15,000 |
| Total SDLT | £30,000 | |
Effective rate: 7.5%
£500,001 Property (Just Over Threshold)
| Band | Rate | SDLT |
|---|---|---|
| £0 – £500,001 | 17% | £85,000 |
Difference: £55,000 more at threshold (183% increase)
SPV vs Trading Company
The choice between a Special Purpose Vehicle (SPV) and a trading company can affect structuring, financing, and exit strategy, though SDLT treatment is generally the same. Review our SPV guide for structuring options. Use our company vs personal comparison to see the full cost difference across different property price points.
Special Purpose Vehicle (SPV)
- ✓Dedicated to single property or project
- ✓Cleaner for investors and lenders
- ✓Easier to sell or transfer ownership
- ✓Ring-fenced liability protection
- ✗Additional setup and admin costs per property
Trading Company
- ✓Holds multiple properties in one entity
- ✓Lower admin overhead for portfolios
- ✓Can offset losses across properties
- ✗More complex accounting
- ✗Harder to sell individual properties
SDLT Treatment
Both SPVs and trading companies are subject to the same SDLT rules. The 17% rate applies equally to both structures when purchasing residential property over £500,000, unless a specific exemption applies (e.g., qualifying rental business with 15+ properties).
Worked Examples
Example 1: £300,000 Residential Property
Below the £500,000 threshold, so standard rates + 5% surcharge apply:
| Band | Rate | SDLT |
|---|---|---|
| £0 – £125,000 | 5% | £6,250 |
| £125,001 – £250,000 | 7% | £8,750 |
| £250,001 – £300,000 | 10% | £5,000 |
| Total SDLT | £20,000 | |
Effective rate: 6.67%
Example 2: £500,001 Residential Property
Just over the threshold, 17% flat rate applies to entire price:
| £0 – £500,001 | 17% | £85,000 |
Effective rate: 17%
Example 3: £750,000 Residential Property
Above threshold, 17% flat rate continues to apply:
| £0 – £750,000 | 17% | £127,500 |
Effective rate: 17%
If purchased personally as additional property: £65,000 (saving £62,500)
Example 4: £1,000,000 Residential Property
17% flat rate on full £1M:
| £0 – £1,000,000 | 17% | £170,000 |
Effective rate: 17%
If purchased personally as additional property: £93,750 (saving £76,250)
Ready to see your numbers?
Use our free calculator to see exactly how much stamp duty you need to budget for.
Work out your stamp duty bill
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 Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.