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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.

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Dati verificati · luglio 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.

Fonte: GOV.UK — SDLT non-residential and mixed-use rates (gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-use-rates). · aggiornato 2026

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📋Presentazione+

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.

💡 Buone pratiche

  • 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.

🔢 Esempio concreto

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.

📖Guida all'uso+

Come usare questo calcolatore

  1. 1

    Enter the purchase price or lease premium.

  2. 2

    For a new lease, add the net present value of the rent over the term.

  3. 3

    Read the SDLT on each element and the total.

📚Glossario+
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.
ℹ️Fonti e aggiornamenti+
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Ultimo aggiornamento dei dati

5 luglio 2026

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Fonti e riferimenti

GOV.UK — SDLT non-residential and mixed-use rates (gov.uk/stamp-duty-land-tax/nonresidential-and-mixed-use-rates).

I dati di questo calcolatore vengono aggiornati regolarmente per riflettere gli ultimi parametri ufficiali. In caso di dubbio, consulta le fonti ufficiali indicate sopra.

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.

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Commercial Stamp Duty Calculator 2026 — Calcolatore Gratuito — ActioFin