Commercial Stamp Duty Calculator
Calculate SDLT on non-residential and mixed-use property: 0/2/5% purchase bands plus 0/1/2% on the net present value of new lease rent.
Data verified · July 2026
What are the commercial SDLT rates?
0% up to £150,000, 2% between £150,001 and £250,000, and 5% above £250,000 — on the purchase price or lease premium of non-residential property.
Source: GOV.UK — SDLT non-residential and mixed-use rates (gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-use-rates). · updated 2026
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Everything about Commercial Stamp Duty Calculator
📋Overview+
Computes SDLT (England & Northern Ireland) on non-residential or mixed-use property: the purchase price or lease premium is taxed at 0% to £150,000, 2% to £250,000 and 5% above, while a new lease also pays 0/1/2% on the net present value of the rent — with no additional-dwelling or non-resident surcharges.
💡 Best practices
- Mixed-use property (e.g. a shop with a flat above) uses these rates — often much cheaper than residential rates with surcharges.
- No 5% additional-dwelling or 2% non-resident surcharge applies to non-residential purchases.
- Scotland (LBTT) and Wales (LTT) have their own regimes — this calculator covers England and Northern Ireland.
🔢 Concrete example
Office bought for £300,000 with a new lease whose rent NPV is £200,000: £4,500 on the price (2% + 5% slices) plus £500 on the rent NPV (1% above £150,000) — £5,000 in total.
📖User guide+
How to use this calculator
- 1
Enter the purchase price or lease premium.
- 2
For a new lease, add the net present value of the rent over the term.
- 3
Read the SDLT on each element and the total.
📚Glossary+
- Non-residential rates
- 0% up to £150,000, 2% from £150,001 to £250,000, 5% above — applying to shops, offices, warehouses, agricultural land and any mixed-use property.
- Rent NPV
- For new leases, SDLT is also due on the discounted value of the rent over the lease term: 1% between £150,000 and £5m of NPV, 2% above.
ℹ️Sources & updates+
Last data update
July 5, 2026
Sources and references
GOV.UK — SDLT non-residential and mixed-use rates (gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-use-rates).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Commercial Stamp Duty Calculator
What are the commercial SDLT rates?+
0% up to £150,000, 2% between £150,001 and £250,000, and 5% above £250,000 — on the purchase price or lease premium of non-residential property.
How is a new lease taxed?+
Twice: the premium follows the purchase bands, and the net present value of the rent pays 1% between £150,000 and £5m (2% above) — both amounts add up.
Does the second-home surcharge apply to commercial property?+
No — neither the 5% additional-dwelling surcharge nor the 2% non-resident surcharge applies to non-residential or mixed-use purchases.