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.
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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.
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.
Enter the purchase price or lease premium.
For a new lease, add the net present value of the rent over the term.
Read the SDLT on each element and the total.
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.
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.
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.
No — neither the 5% additional-dwelling surcharge nor the 2% non-resident surcharge applies to non-residential or mixed-use purchases.