Commercial Calculator

Business Property Tax

Commercial Stamp Duty Calculator

Calculate stamp duty on commercial properties including offices, shops, warehouses, and industrial units. Our commercial stamp duty calculator uses the lower non-residential SDLT rates.

Lower ratesthan residential property - max 5%
£

Commercial SDLT Rates

For non-residential and mixed-use properties

Up to £150,0000%
£150,001 to £250,0002%
Above £250,0005%

What Counts as Commercial?

  • •Shops, offices, and retail premises
  • •Warehouses and industrial units
  • •Agricultural land and buildings
  • •Mixed-use properties (part residential, part commercial)
  • •Properties with 6+ residential units
SDLT to Pay
£14,500
2.90% effective rate
Property Price
£500,000
Total SDLT
£14,500

SDLT Breakdown

Up to £150,000
£150,000 × 0%
£0
£150,001 to £250,000
£100,000 × 2%
£2,000
Above £250,000
£250,000 × 5%
£12,500
Total SDLT
£14,500

Commercial vs Residential

Nil-rate threshold£150,000 (vs £125,000 residential)
Maximum rate5% (vs 12% residential)
Additional surchargesNone apply

Commercial Stamp Duty Rates 2025

Commercial SDLT Rates

For non-residential and mixed-use properties:

  • Up to £150,0000%
  • £150,001 - £250,0002%
  • Over £250,0005%

Commercial Examples

  • £200,000 retail unit£1,000
    Just 0.5% effective rate
  • £500,000 office space£14,500
    2.9% effective rate
  • £1,000,000 warehouse£39,500
    3.95% effective rate
🏢
Offices
Commercial rates apply
🏪
Retail
Shops & restaurants
🏭
Industrial
Warehouses & factories
🌾
Agricultural
Land & farm buildings

Commercial Stamp Duty FAQ

What is commercial stamp duty?
Commercial stamp duty (SDLT) applies to non-residential property purchases in England. This includes offices, shops, warehouses, factories, and agricultural land. The rates are lower than residential property, with a maximum rate of 5% compared to 12% for residential.
Do I pay the additional property surcharge on commercial?
No. The 5% additional property surcharge only applies to residential property. Commercial properties use the lower non-residential rates regardless of how many properties you already own. This makes commercial property tax-efficient for investors.
What about mixed-use properties?
Mixed-use properties (part residential, part commercial) use the commercial SDLT rates, not residential rates. This can result in significant savings. For example, a shop with a flat above would pay commercial rates on the entire purchase.
Do 6+ unit purchases qualify as commercial?
Yes. If you purchase 6 or more residential properties in a single transaction, the entire purchase qualifies for commercial SDLT rates. This is known as Multiple Dwellings Relief and can significantly reduce the tax on bulk purchases.
Is commercial stamp duty different in Scotland and Wales?
Yes. Scotland uses Land and Buildings Transaction Tax (LBTT) with different commercial rates, and Wales uses Land Transaction Tax (LTT). Both have their own rate structures for non-residential properties. This calculator shows England rates only.