SPV & Limited Company Stamp Duty Calculator
Calculate stamp duty when buying property through an SPV or limited company. Same SDLT rates as personal purchases — but no higher-rate exemptions.
Companies Always Pay the 5% Surcharge
When you buy property through a limited company or SPV, you pay the same SDLT rates as an individual — but the additional property surcharge (5%) ALWAYS applies because a company can never be a first-time buyer.
💡 However, companies get full mortgage interest relief and other tax advantages that may outweigh the higher SDLT.
SPV Stamp Duty Calculator
Why Buy Property Through an SPV?
Despite paying the 5% additional property surcharge, many investors choose to buy through Special Purpose Vehicles (SPVs) or limited companies for these tax and commercial advantages:
Tax Advantages
- Full mortgage interest relief — Section 24 restrictions don't apply to companies
- Corporation tax at 25% on profits (may be lower than personal income tax)
- Capital gains tax relief — companies can claim indexation and other reliefs
- Inheritance tax planning — shares can be gifted gradually
Commercial Benefits
- Limited liability — personal assets protected from property risks
- Portfolio management — easier to manage multiple properties
- Joint ownership — multiple shareholders can invest together
- Succession planning — easier to transfer ownership
Personal vs Company Purchase Comparison
| Property Price | Personal (First) | Personal (Second) | Company/SPV |
|---|---|---|---|
| £300,000 | £5,000 | £20,000 | £20,000 |
| £500,000 | £15,000 | £40,000 | £40,000 |
| £750,000 | £27,500 | £65,000 | £65,000 |
| £1,000,000 | £43,750 | £93,750 | £93,750 |
| £1,500,000 | £93,750 | £168,750 | £168,750 |
Note: Company/SPV purchases always incur the 5% additional property surcharge as companies cannot be first-time buyers.
Annual Tax on Enveloped Dwellings (ATED)
In addition to SDLT, residential properties worth £500,000+ owned by companies are subject to ATED — an annual charge that must be paid every year you own the property.
2025/26 ATED Rates
ATED Exemptions
- Property rental business (most buy-to-let qualifies)
- Property development for resale
- Property trading business
- Financial institution business
- Personal use (no exemption)
Most legitimate buy-to-let investments qualify for the rental business exemption.