Company vs Personal Stamp Duty Comparator
Compare SDLT costs for buying through a limited company versus personal ownership at any property price.
Property Price
Company
£30,000
Std + 5%
Personal (standard)
£10,000
No surcharge
Personal (additional)
£30,000
Std + 5%
Company pays £20,000 more than personal standard, and £0 more than personal additional property.
Price Comparison Table
| Price | Company | Personal | Personal +5% | Company vs Personal |
|---|---|---|---|---|
| £250,000 | £15,000 | £2,500 | £15,000 | +£12,500 |
| £350,000 | £25,000 | £7,500 | £25,000 | +£17,500 |
| £500,000 | £40,000 | £15,000 | £40,000 | +£25,000 |
| £500,001 | £85,000 | £15,000 | £40,000 | +£70,000 |
| £600,000 | £102,000 | £20,000 | £50,000 | +£82,000 |
| £750,000 | £127,500 | £27,500 | £65,000 | +£100,000 |
| £1,000,000 | £170,000 | £43,750 | £93,750 | +£126,250 |
The £500,000 Threshold
At £500,000 a company pays £40,000. At £500,001 it jumps to £85,000 — an increase of £45,000 for just £1 more.
This creates a critical negotiation target. For company purchases, staying at or below £500,000 avoids the punitive 17% flat rate.
When Company Purchase Makes Sense
The SDLT cost is always higher for companies, but long-term tax benefits can outweigh this. Key factors:
- Corporation Tax at 19–25% vs personal income tax at 40–45% on rental income
- Full mortgage interest deductibility (no Section 24 restriction)
- Retained profits compound without dividend tax drag
- Higher SDLT upfront must be offset over the holding period
For a full tax comparison, use the Ltd vs Personal Calculator.
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.