Commercial property stamp duty calculator
£9,500
on a £400,000 commercial freehold in England and Northern Ireland, 2.38% of the price
- A home mover buying a house
- £10,000
- An additional home
- £30,000
- A non-UK resident buying a house
- £18,000
Stamp duty on commercial and mixed-use property in England and Northern Ireland is charged in slices: nothing up to £150,000, 2% to £250,000 and 5% above £250,000. A £400,000 commercial freehold pays £9,500, against £10,000 for a home mover buying a house at the same price. No surcharge applies for owning other property or for a buyer who is not UK resident, and first-time buyer relief cannot be claimed. Rates in force from 17 March 2016, checked 13 September 2026.
These figures assume a freehold, or the premium on a new lease with no rent, bought in a single transaction. Add the rent in the calculator.
Work out your commercial stamp duty
Change the price, the kind of property and whether it is a new lease. The figures update here.
Stamp duty to pay
£9,500
2.38% of the price
- Tax on the bands
- £9,500
- Stamp duty to pay
- £9,500
How the £9,500 is worked out
£400,000 is split into portions and each portion is taxed at its own rate, so the top rate never applies to the whole price.
| Portion of the price | Rate | Tax |
|---|---|---|
| Up to £150,000 | 0% | £0 |
| £150,001 to £250,000 | 2% | £2,000 |
| £250,001 to £400,000 | 5% | £7,500 |
| Stamp duty | £9,500 |
The same price as a home
Commercial property has its own table and carries none of the residential surcharges.
| Purchase | Stamp duty | Effective rate |
|---|---|---|
| Commercial or mixed use | £9,500 | 2.38% |
| A home mover buying a house | £10,000 | 2.5% |
| An additional home | £30,000 | 7.5% |
| A non-UK resident buying a house | £18,000 | 4.5% |
Mixed-use property
A property with both residential and non-residential parts, such as a flat connected to a shop, a doctor's surgery or an office, is mixed use. It is taxed on exactly the same table as commercial property, so the calculator gives the same figure for either, and neither the additional-property surcharge nor the non-UK resident surcharge applies. First-time buyer relief cannot be claimed where a purchase includes non-residential land.
One mixed-use purchase is left to the official guidance: a limited company buying one for £600,000 without a relief.
This calculator cannot give a figure for this purchase
A company buying a mixed property whose dwelling is worth more than £500,000 pays the flat rate on the dwelling and the non-residential rates on the rest, which this calculator does not model.
Leases: the premium and the rent
A new commercial lease is taxed on two amounts, added together: the premium, on the table above, and the rent, on its net present value. Buying an existing lease is taxed only on the price paid for it. Here a £400,000 premium comes with rent whose net present value is £400,000.
| Portion of the price | Rate | Tax |
|---|---|---|
| Up to £150,000 | 0% | £0 |
| £150,001 to £250,000 | 2% | £2,000 |
| £250,001 to £400,000 | 5% | £7,500 |
| Tax on the price | £9,500 |
| Portion of the rent | Rate | Tax |
|---|---|---|
| Up to £150,000 | 0% | £0 |
| £150,001 to £400,000 | 1% | £2,500 |
| Tax on the rent | £2,500 |
- Stamp duty in total
- £12,000
| Portion of the net present value | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £5,000,000 | 1% |
| Above £5,000,000 | 2% |
The net present value comes from HMRC Stamp Duty Land Tax calculator; the rules are on Stamp Duty Land Tax on leasehold sales.
Six or more homes in one purchase
When six or more separate dwellings are bought in a single transaction they are treated as non-residential property automatically, so this table applies. It is not a choice, and since multiple dwellings relief was abolished there is no alternative treatment to claim. The calculator does not model a purchase of several dwellings.
When these rates started
The slices above have applied to commercial purchases completing on or after 17 March 2016. Before that one rate applied to the whole price, and a purchase completing later under a contract exchanged before that date can choose the older rules, so the calculator gives no figure for it.
Where to go next
- All stamp duty rates
The residential bands, the thresholds and every price page.
- Buying through a limited company
The flat rate on homes, and the reliefs that remove it.
- Shared ownership
Paying once on the market value, or in stages on your share.
- Second home and buy-to-let
The higher rates on residential property.
- Residential stamp duty calculator
Any home purchase, with the band breakdown.
Commercial stamp duty questions
How much stamp duty do you pay on commercial property?
Nothing up to £150,000, 2% to £250,000 and 5% above £250,000, each rate charged only on the portion of the price inside its band, so the effective rate is always below the top rate. The same rates apply to a commercial freehold, to the premium on a commercial lease and to mixed-use property, and they have been in force since 17 March 2016.
How much stamp duty is there on a £400,000 commercial property?
£9,500: nothing on the first £150,000, £2,000 on the next £100,000 and £7,500 on the remaining £150,000. That is 2.38% of the price. The same £400,000 as a home costs a home mover £10,000 and a buyer of an additional property £30,000.
What counts as mixed-use property?
A property with both residential and non-residential parts, such as a flat connected to a shop, a doctor's surgery or an office. It is taxed on the same non-residential rates as commercial property, with none of the residential surcharges. A limited company buying one where the home part is worth more than £500,000 is the exception: without a relief that part can fall under the flat rate for companies, which this calculator does not model.
Do the second home and non-UK resident surcharges apply to commercial property?
No. The 5 percentage points additional-property surcharge and the 2 percentage points non-UK resident surcharge apply only to residential property, so a buyer who already owns homes, or lives abroad, pays the same commercial rates as anyone else. First-time buyer relief does not apply either, because it cannot be claimed where the purchase includes non-residential land.
How is stamp duty worked out on a commercial lease?
A new lease is taxed on two amounts, which are added together: the premium, on the rates above, and the rent, on its net present value: nothing up to £150,000, 1% to £5,000,000 and 2% above £5,000,000. HMRC's calculator works out the net present value from the rent and the length of the lease. Buying an existing lease is taxed only on the price paid for it.
What happens when six or more homes are bought in one transaction?
They are treated as non-residential property automatically, so the commercial rates apply. It is not a choice, and since multiple dwellings relief was abolished there is no alternative treatment to claim. This calculator does not model a purchase of several dwellings, so use the official rates for that case.
When did the current commercial stamp duty rates start?
On 17 March 2016, when commercial property moved to the slice system in use today. Before that one rate applied to the whole price. A purchase completing on or after that date under a contract exchanged before it can choose the older rules, so this calculator gives no figure for it.
Does this cover Scotland and Wales?
No. These are Stamp Duty Land Tax rules, which apply in England and Northern Ireland only. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, each with its own bands and its own rules for companies, leases and shared ownership.
Where these figures come from
SDLT rates in force from 17 March 2016, checked against GOV.UK on 13 September 2026.
These figures are estimates for a straightforward purchase or new lease, and the facts of your transaction decide the final bill. Your solicitor files the return, and GOV.UK publishes the official rates and calculator.
Stamp Duty Land Tax: Rates for non-residential and mixed land and property on GOV.UK
Official pages behind this page
- Stamp Duty Land Tax: non-residential and mixed-use rates on GOV.UK, checked 13 September 2026
- Stamp Duty Land Tax on leasehold sales on GOV.UK, checked 13 September 2026
- Finance Act 2003, Schedule 5, paragraph 2: rates of tax on rent on legislation.gov.uk, checked 13 September 2026
- SDLTM29901: abolition of multiple dwellings relief on HMRC, checked 12 September 2026
- HMRC Stamp Duty Land Tax calculator on HMRC, checked 13 September 2026