Commercial stamp duty calculator
Use this commercial stamp duty calculator to work out Stamp Duty Land Tax (SDLT) on a freehold purchase of commercial or mixed-use property in England and Northern Ireland. Enter the price, say whether VAT applies, and see the tax band by band.
Rules last checked 13 October 2026. Rates for 2026/27.
Property type
VAT on the price
SDLT is charged on the price including any VAT payable on the transaction.
Enter the purchase price to see the SDLT.
Nothing you enter leaves your device. This is an estimate, not tax or legal advice. Ask your solicitor or conveyancer to confirm the SDLT for your purchase.
Stamp duty on commercial property for 2026/27
Stamp Duty Land Tax (SDLT) applies when you buy property or land over a certain price in England and Northern Ireland. The threshold for non-residential land and property is £150,000. Rates are charged on the portion of the price in each band, not on the whole price.
| Part of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Above £250,000 | 5% |
For example, GOV.UK shows that a £275,000 freehold commercial purchase costs £3,250 in SDLT.
Mixed-use property
A mixed property is one that has both residential and non-residential elements, for example a flat connected to a shop, a doctor's surgery or an office. The non-residential and mixed-use rates in the table above apply.
Stamp duty and VAT
The chargeable consideration includes any VAT payable on the transaction, even if you can recover that VAT from HMRC. There are exceptions. If an option to tax takes effect after the effective date of the transaction, VAT that later becomes payable is not included. If the transfer of a going concern rules are met, no VAT is payable, so the VAT-exclusive amount is used.
Consideration reflects the VAT rate known at the effective date, so later changes in the VAT rate do not change the SDLT calculation. A solicitor or tax adviser can confirm the VAT position.
What counts towards the price
The chargeable consideration includes anything paid for assets that form part of the land or property. Fixtures and fittings count. Moveable assets such as machinery in a business sale, and free-standing items, do not, and the part of the price given to them must be fair and reasonable.
Debts count as payment, including release from a debt and taking on a debt. Intangible assets such as goodwill attached to the land count, and so does the estimated value of a commitment to do work, such as a seller's promise to repair the property.
When to pay
You normally have to file your return and pay within 14 days of completion, and penalties and interest may apply if you miss it. Your solicitor, agent or conveyancer usually does this for you.
Stamp duty in Scotland and Wales
Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax.
- Buying in Scotland? Try the Scottish stamp duty calculator.
- Buying in Wales? Try the Welsh stamp duty calculator.
Commercial stamp duty calculator examples
| Price (no VAT) | SDLT | Effective rate |
|---|---|---|
| £100,000.00 | £0.00 | 0.00% |
| £150,000.00 | £0.00 | 0.00% |
| £200,000.00 | £1,000.00 | 0.50% |
| £250,000.00 | £2,000.00 | 0.80% |
| £300,000.00 | £4,500.00 | 1.50% |
| £400,000.00 | £9,500.00 | 2.38% |
| £500,000.00 | £14,500.00 | 2.90% |
| £750,000.00 | £27,000.00 | 3.60% |
| £1,000,000.00 | £39,500.00 | 3.95% |
| £2,000,000.00 | £89,500.00 | 4.47% |
Leases
A new lease can also be charged SDLT, on the net present value of the rent as well as on any premium. For rent, the rates are 0% up to £150,000, 1% from £150,001 to £5,000,000 and 2% above £5,000,000. This calculator does not cover leases, so ask your solicitor.
What this calculator does not include
- Leases.
- Reliefs and exemptions.
- Linked transactions.
- Residential purchases.
- The higher rates for additional dwellings.
- Scotland and Wales.
- Legal fees, surveys and other costs of buying.
- Buying through a company? Try the limited company stamp duty calculator.
- Buying in Scotland? Try the Scottish stamp duty calculator.
- Buying in Wales? Try the Welsh stamp duty calculator.
Frequently asked questions
How much is stamp duty on commercial property?
For a freehold purchase of non-residential or mixed-use property in England and Northern Ireland, SDLT is 0% on the first £150,000, 2% on the portion from £150,001 to £250,000, and 5% on the portion above £250,000.
How do I calculate stamp duty on a commercial property?
Charge each rate on the part of the price that falls in its band. For example, on £275,000 you pay 0% on the first £150,000, 2% on the next £100,000 (£2,000) and 5% on the remaining £25,000 (£1,250), which is £3,250 in total.
Do I pay stamp duty on VAT?
Yes, in many cases. The chargeable consideration includes any VAT payable on the transaction, even if the VAT is recoverable. Exceptions apply, such as a transfer of a going concern where no VAT is payable.
What counts as a mixed-use property?
A mixed property has both residential and non-residential elements, for example a flat connected to a shop, a doctor's surgery or an office. The non-residential and mixed-use rates apply.
When do I have to pay stamp duty on commercial property?
You normally have to file your return and pay the tax within 14 days of completion. Penalties and interest may apply if you miss the deadline.
Is commercial stamp duty the same in Scotland and Wales?
No. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax. This calculator covers England and Northern Ireland only.
Does stamp duty include fixtures and fittings?
Fixtures and fittings count towards the price. Moveable assets, such as machinery in a business sale, do not, and the part of the price given to them must be fair and reasonable.
Does this calculator cover leases?
No. It covers freehold purchases only. A new lease can also be charged SDLT on the net present value of the rent and on any premium, so ask your solicitor.
Sources
Rules checked against these official pages on 13 October 2026:
Read how we keep calculators accurate, or browse all UK calculators.
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