Stamp duty calculator for a limited company
This stamp duty calculator for limited company purchases works out the Stamp Duty Land Tax a company pays on residential, commercial or mixed-use property in England. It applies the higher rates, the 17% rate on homes over £500,000 and the non-residential rates.
Rules last checked 13 October 2026. Tax year 2026/27.
Use the price including any VAT, because VAT is part of the chargeable consideration.
GOV.UK lists reliefs for property used in a property rental business, bought by a property developer or trader, used in a trade that makes the property available to the public, bought by a financial institution while lending, occupied by employees, a farmhouse, or bought by a qualifying housing co-operative. You must meet the conditions for each relief.
Applies to residential property in England and Northern Ireland bought by non-UK residents on or after 1 April 2021. Whether a company counts as non-UK resident for this purpose has its own rules, so check HMRC guidance.
Estimated SDLT
£30,000.00
Effective rate 7.50%. Send your SDLT return and pay within 14 days of completion.
- Company (this result)
- £30,000.00
- Individual buying an additional home (higher rates)
- £30,000.00
- Individual buying their only home (standard rates)
- £10,000.00
The individual rows are for comparison only, without any surcharge, and are not advice.
Show the working
- Up to £125,000: £125,000.00 × 5% = £6,250.00.
- £125,001 to £250,000: £125,000.00 × 7% = £8,750.00.
- £250,001 to £925,000: £150,000.00 × 10% = £15,000.00.
- Total: £30,000.00.
Nothing you enter leaves your device. Not tax or legal advice. Tax rules and reliefs change and have conditions. Speak to a qualified tax adviser or solicitor before buying through a company.
How stamp duty works when a limited company buys property
Stamp Duty Land Tax (SDLT) applies in England and Northern Ireland. A limited company buying residential property, such as an SPV or buy-to-let company, pays the higher rates, which are 5% above the standard rates. Above £500,000 a single 17% rate applies to the whole price unless a relief applies. Non-residential and mixed property uses the commercial bands. Scotland and Wales have their own taxes.
Higher rates for companies buying a home
Companies pay the higher rates on residential property costing £40,000 or more: 5% up to £125,000, 7% from £125,001 to £250,000, 10% from £250,001 to £925,000, 15% from £925,001 to £1.5 million and 17% above £1.5 million.
For example, on a £300,000 home a company pays 5% of £125,000 (£6,250), 7% of £125,000 (£8,750) and 10% of £50,000 (£5,000), a total of £20,000.
The 17% rate on homes over £500,000
When a company buys a residential property costing more than £500,000, SDLT is charged at a single 17% rate on the whole price, not in bands. It applies to companies, partnerships with a corporate partner and collective investment schemes. It does not apply when a company acts as trustee of a settlement.
GOV.UK lists reliefs for property used in a property rental business, bought by a property developer or trader, used in a trade that makes the property available to the public, bought by a financial institution while lending, occupied by the purchaser's employees, a farmhouse, or bought by a qualifying housing co-operative. With a relief, the higher rates apply instead.
For example, on a £600,000 home the tax is £102,000 without relief and £50,000 with relief. Reliefs have conditions. Check HMRC guidance or speak to a tax adviser.
| Price | SDLT | Effective rate |
|---|---|---|
| £40,000 | £2,000 | 5.00% |
| £100,000 | £5,000 | 5.00% |
| £150,000 | £8,000 | 5.33% |
| £200,000 | £11,500 | 5.75% |
| £250,000 | £15,000 | 6.00% |
| £300,000 | £20,000 | 6.67% |
| £400,000 | £30,000 | 7.50% |
| £500,000 | £40,000 | 8.00% |
| £500,001 | £85,000.17 | 17.00% |
| £600,000 | £102,000 | 17.00% |
| £750,000 | £127,500 | 17.00% |
| £1,000,000 | £170,000 | 17.00% |
| Price | SDLT | Effective rate |
|---|---|---|
| £500,001 | £40,000.10 | 8.00% |
| £600,000 | £50,000 | 8.33% |
| £750,000 | £65,000 | 8.67% |
| £925,000 | £82,500 | 8.92% |
| £1,000,000 | £93,750 | 9.38% |
| £1,500,000 | £168,750 | 11.25% |
| £2,000,000 | £253,750 | 12.69% |
| Price | Company (no relief) | Individual additional home (higher rates) | Individual only home (standard rates) |
|---|---|---|---|
| £150,000 | £8,000 | £8,000 | £500 |
| £250,000 | £15,000 | £15,000 | £2,500 |
| £300,000 | £20,000 | £20,000 | £5,000 |
| £500,000 | £40,000 | £40,000 | £15,000 |
| £600,000 | £102,000 | £50,000 | £20,000 |
| £1,000,000 | £170,000 | £93,750 | £43,750 |
Commercial and mixed-use property
Non-residential rates are 0% up to £150,000, 2% from £150,001 to £250,000 and 5% above £250,000, and SDLT is due when the price is £150,000 or more. A property with both residential and non-residential elements counts as mixed and uses the same rates. Buying 6 or more residential properties in one transaction can count as non-residential, but this calculator does not work that out. VAT is part of the price for SDLT.
| Price | SDLT |
|---|---|
| £100,000 | £0 |
| £150,000 | £0 |
| £200,000 | £1,000 |
| £250,000 | £2,000 |
| £275,000 | £3,250 |
| £500,000 | £14,500 |
| £1,000,000 | £39,500 |
| £2,000,000 | £89,500 |
For VAT options and more detail, use the commercial stamp duty calculator.
Non-UK resident surcharge
A 2% surcharge applies on top of all other residential rates, including the higher rates, for residential property in England and Northern Ireland bought by non-UK residents on or after 1 April 2021. Whether a company counts as non-UK resident has its own rules.
Filing and paying
Send an SDLT return to HMRC and pay the tax within 14 days of completion. You may be charged penalties and interest if you miss the deadline.
Scotland and Wales
Land and Buildings Transaction Tax applies in Scotland and Land Transaction Tax applies in Wales instead of SDLT.
- Scottish stamp duty (LBTT) calculator
- Welsh stamp duty (LTT) calculator
- Comparing landlord costs? Try the buy-to-let mortgage calculator.
Rates used
| Rule | Rate |
|---|---|
| Higher residential: up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1.5 million | 15% |
| Above £1.5 million | 17% |
| Standard residential: up to £125,000 | 0% |
| £125,001 to £250,000 | 2% |
| £250,001 to £925,000 | 5% |
| £925,001 to £1.5 million | 10% |
| Above £1.5 million | 12% |
| Non-residential: up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Above £250,000 | 5% |
| Company buying a home over £500,000 without relief | 17% of the whole price |
| Non-UK resident surcharge (residential) | 2% on top |
| Higher rates start at | £40,000 |
About this calculator
Last reviewed 13 October 2026. It assumes a freehold purchase in England by a company. It does not model leases, purchases subject to a lease with more than 21 years left, trustee purchases, other reliefs or exemptions, group or multiple-dwelling transactions, or connected-party transfers. Read how we check and review our calculators.
Frequently asked questions
How much stamp duty does a limited company pay on a property?
In England, a company buying a home costing £40,000 or more pays the higher residential rates: 5% up to £125,000, 7% from £125,001 to £250,000, 10% from £250,001 to £925,000, 15% from £925,001 to £1.5 million and 17% above that. If the home costs more than £500,000, a single 17% rate applies to the whole price unless a relief applies.
Does a limited company pay the higher rates of stamp duty?
Yes, companies must pay the higher rates for any residential property they buy for £40,000 or more, unless the interest they buy is subject to a lease with more than 21 years left.
What is the 17% stamp duty rate for companies?
Stamp Duty Land Tax is charged at 17% on residential properties costing more than £500,000 when they are bought by certain corporate bodies, including companies. Reliefs may be available, for example for property used in a property rental business or bought by a property developer or trader.
Is there relief from the 17% rate?
Possibly. GOV.UK lists relief for property used in a property rental business, bought by a property developer or trader, used in a trade that makes the property available to the public, bought by a financial institution while lending, occupied by the purchaser's employees, a farmhouse, or bought by a qualifying housing co-operative. You must meet the conditions for each relief.
How much stamp duty do I pay on commercial property through a company?
Non-residential and mixed-use property is charged at 0% up to £150,000, 2% from £150,001 to £250,000 and 5% above £250,000. For example, a £275,000 purchase costs £3,250. The same rates apply whether you buy as a company or an individual.
Do companies pay the 2% non-UK resident surcharge?
A 2% surcharge applies on top of all other residential rates for residential property in England and Northern Ireland bought by non-UK residents on or after 1 April 2021. Whether a company counts as non-UK resident has its own rules, so check HMRC guidance.
When do I have to pay stamp duty on a company purchase?
Send an SDLT return to HMRC and pay the tax within 14 days of completion. You may be charged penalties and interest if you miss the deadline.
Does this apply in Scotland and Wales?
No. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, with different rates. This calculator covers England only.
Is VAT included in the price for stamp duty?
Yes. VAT is part of the chargeable consideration, so use the price including any VAT.
Is the stamp duty calculator for limited companies official?
No. It is an independent estimate based on rules published on GOV.UK. Reliefs and special cases are not fully modelled, so check HMRC guidance or speak to a tax adviser before relying on it.
Sources
Checked 13 October 2026:
- GOV.UK, Stamp Duty Land Tax: corporate bodies
- GOV.UK, Stamp Duty Land Tax: buying an additional residential property
- GOV.UK, SDLT residential property rates
- GOV.UK, SDLT non-residential and mixed rates
- GOV.UK, Pay SDLT and send a return
- HMRC, Increase to the higher rates of SDLT and the single rate payable by non-natural persons
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