Naar de inhoud
🇬🇧

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.

FiscalitéGratis — zonder registratie

Gegevens gecontroleerd · juli 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.

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

£
£

🧮

Vul de velden in om de resultaten in realtime te zien

Bevalt deze rekenmachine u?

Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.

Een vraag over dit resultaat?

Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.

5 gratis vragen per dag met een gratis account

Vraag het Solva

Alles over Commercial Stamp Duty Calculator

📋Overzicht+

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.

🔢 Concreet voorbeeld

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.

📖Handleiding+

Zo gebruikt u deze rekentool

  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.

📚Woordenlijst+
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.
ℹ️Bronnen & updates+
📅

Laatste gegevensupdate

5 juli 2026

📄

Bronnen en referenties

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

De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.

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.

Gerelateerde rekenmachines

Commercial Stamp Duty Calculator 2026 — Gratis rekenmachine — ActioFin