Commercial Property Stamp Duty Calculator
Calculate SDLT for non-residential and mixed-use properties
Commercial SDLT Calculator
No Additional Property Surcharge
Commercial properties are exempt from the 5% additional property surcharge that applies to residential purchases. This makes commercial property more tax-efficient for investors.
Commercial SDLT Rates
Non-Residential Property Rates
| Band | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
These rates apply to commercial purchases and lease premiums
Mixed-Use Properties
Properties that combine residential and commercial use (e.g., a shop with a flat above) are taxed at commercial rates.
Advantages
- • Lower tax rates than residential
- • No additional property surcharge
- • Can be advantageous for investors
Requirements
- • Must have genuine commercial element
- • HMRC may challenge claims
- • Seek professional advice
Commercial vs Residential SDLT
| Price | Commercial | Residential | Res + Surcharge |
|---|---|---|---|
| £250,000 | £2,000 | £0 | £12,500 |
| £400,000 | £9,500 | £7,500 | £27,500 |
| £500,000 | £14,500 | £12,500 | £37,500 |
| £750,000 | £27,000 | £25,000 | £62,500 |
| £1,000,000 | £39,500 | £41,250 | £91,250 |
Commercial Property Stamp Duty Explained
Commercial or non-residential SDLT uses different rates than residential property. Generally, commercial rates are more favorable, especially for higher-value properties.
What Counts as Non-Residential?
- Shops, offices, and retail premises
- Warehouses and industrial units
- Agricultural land and forests
- Mixed-use properties (commercial + residential)
- Six or more residential properties in one transaction
Lease Calculations
For commercial leases, SDLT applies to any premium paid (using the rates above) plus the Net Present Value (NPV) of the rent. NPV calculations are complex - consult a professional for lease transactions.