Commercial stamp duty tax calculator

Commercial stamp duty, also known as Stamp Duty Land Tax (SDLT) for non-residential property, is a tax payable when you buy commercial land or property in England or Northern Ireland. It is charged on the portion of the purchase price that falls within specified bands, and generally applies to property transactions above the commercial threshold.

Anyone acquiring a commercial property or land transaction that is subject to SDLT must pay commercial stamp duty if the value exceeds the non-residential threshold. This includes individuals, companies and other entities purchasing non-residential assets.

Yes. Limited companies and other corporate buyers are liable for commercial SDLT on the purchase of non-residential property, calculated in the same way as for other types of buyers. Liability is based on the property value and the applicable SDLT bands.

Yes. SDLT may apply to commercial leases when a significant lease premium is paid or where the rent over the term has a Net Present Value (NPV) above the relevant threshold. SDLT on leases is calculated based on the NPV of the rent and any premium paid.

Mixed-use property that includes both residential and non-residential elements is generally treated as non-residential for SDLT purposes, meaning commercial stamp duty rates apply to the whole transaction.

Yes. Overseas buyers are liable for commercial SDLT when they acquire commercial property in England or Northern Ireland in the same way as UK residents, and no additional non-resident surcharge applies to commercial transactions under current SDLT rules.

Stamp duty land tax needs to be paid by anyone buying a residential or non-residential property in England, Northern Ireland and Wales, including overseas buyers, corporate bodies and non-UK residents.

Stamp duty (SDLT) rates are based on price thresholds. A percentage is payable only on the portion of a property price falling within each band. Here’s an example calculation. If you buy freehold retail space for £320,000, the calculation will be as follows: 

0% on the first £150,000 = £0
2% on the next £100,000 = £2,000
5% on the final £70,000 = £3,500
Total SDLT = £5,500

Non-residential properties includes all types of commercial property, such as

• Offices
• Shops and retail units
• Garages and workshops
• Warehouses, sheds and factories
• Mixed-use property
• Agricultural land
• Forests

When buying a non-residential property, stamp duty is payable to HMRC 30 days from the date of completion or you may risk a fine. Your solicitor or legal advisor should take care of this for you and ensure you don't miss the deadline.

When you buy a new non-residential or mixed-use leasehold, you pay stamp duty on both:

• The purchase price of the lease (the lease premium)
• The value of the annual rent you pay (the net present value - NPV)

The NPV is based on the total rent over the life of the lease. If the NPV is less than £150,000, you won’t pay tax on the rent.