Commercial Stamp Duty Land Tax (SDLT) Calculator
Calculate SDLT on non-residential and mixed-use property transactions in England and Northern Ireland. Covers freehold purchases, leasehold premiums, and new commercial leases (NPV of rent).
Commercial SDLT Calculator
England & Northern Ireland only — Scotland uses LBTT, Wales uses LTT
The price paid for the property or lease premium
Non-UK resident surcharge applies to residential property only — shown as informational note for commercial
Enter the purchase price to calculate SDLT.
Commercial SDLT Rate Bands (England & Northern Ireland)
Non-residential and mixed-use property uses a separate — and generally lower — set of SDLT bands compared to residential property:
- 0% on the first £150,000
- 2% on £150,001 to £250,000
- 5% on the amount above £250,000
These rates apply to offices, shops, industrial units, agricultural land, and mixed-use properties (where at least part of the property is commercial). There is no first-time buyer relief, no additional dwelling surcharge, and no non-resident surcharge for commercial transactions.
New Commercial Lease — SDLT on Rent (NPV)
When you take a new commercial lease, SDLT is charged on the Net Present Value (NPV)of the total rent payable over the term of the lease. The NPV is calculated using a 3.5% annual discount rate (set by HMRC). SDLT on NPV is:
- 0% on the first £150,000 of NPV
- 1% on NPV above £150,000
If you also pay a premium for the lease, SDLT on the premium is calculated separately using the standard non-residential freehold bands above.
Scotland and Wales
Scotland uses Land and Buildings Transaction Tax (LBTT) with different commercial bands. Wales uses Land Transaction Tax (LTT). This calculator covers England and Northern Ireland only — always verify with your solicitor for Scottish or Welsh transactions.
Further Reading
If you are financing a commercial purchase, our commercial mortgages guide covers lender criteria, LTV ratios, and stress-test rates for 2024/25.