Commercial Property Stamp Duty Calculator
Last updated: April 2026
Transaction Type
Property Details
£
SDLT Calculation
Purchase price£300,000.00
0% on first £150,000£0.00
2% on next £100,000£2,000.00
5% on remainder£2,500.00
SDLT on purchase£4,500.00
Total SDLT£4,500.00
Effective rate: 1.50%
Band Breakdown
BandRateTax
£0-£150k0%£0.00
£150k-£250k2%£2,000.00
Over £250k5%£2,500.00
Total£4,500.00
How is commercial SDLT calculated?
Commercial Stamp Duty Land Tax uses a banded system. The first £150,000 is tax-free, the next £100,000 is taxed at 2%, and any amount above £250,000 is taxed at 5%. Unlike residential SDLT, there are no additional surcharges for commercial property. Mixed-use properties are taxed at commercial rates.
What is SDLT on commercial leases?
Commercial leases attract SDLT in two ways: on any premium paid upfront using the same banded rates as freehold purchases, and on the rent itself, based on the net present value of the total rent over the lease term. The rent SDLT is 1% of the NPV above £150,000.
What is mixed-use SDLT?
Mixed-use properties, those with both residential and commercial elements such as a flat above a shop, attract commercial SDLT rates rather than the higher residential rates. This can be significantly cheaper than residential rates for higher-value properties and is an important distinction to establish before purchase.
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