Commercial Property Stamp Duty Calculator

Non-residential property includes shops, offices, factories, farmland, and mixed-use properties (e.g., a flat above a shop). Hotels and garages may also be non-residential depending on planning use.

No. The 3% SDLT surcharge applies only to residential dwellings. Commercial and mixed-use property uses the standard non-residential rates with no surcharge.

A property with both residential and commercial parts (e.g., a shop with a flat above). Mixed-use properties use the non-residential SDLT rates, which are typically lower than pure residential rates — this can be a planning opportunity.

Yes. SDLT applies to the net present value of lease payments above £150,000. For a new commercial lease, calculate SDLT on the NPV of rent, with 1% on NPV between £150,001–£5 million and 2% above.

Overpaid SDLT can be reclaimed within 12 months of the filing date. Mixed-use property that was incorrectly classified as residential may also be eligible for a refund — often significant as residential rates are much higher.

Commercial property can be VAT-exempt or standard-rated (20%) depending on whether the seller has 'opted to tax'. If VAT is charged, SDLT is calculated on the VAT-inclusive price.

SDLT must be filed and paid within 14 days of completion. Late filing attracts a £100 fixed penalty plus interest on any unpaid tax.

Commercial property SDLT rates are the same for individuals and companies. The 15% flat rate applies only to residential dwellings bought by companies above £500,000.

Group relief (transfers within a corporate group), charity relief, Multiple Dwellings Relief (for mixed portfolios), and agricultural property relief may reduce SDLT in certain cases.

Yes. Scotland uses Land and Buildings Transaction Tax (LBTT). Wales uses Land Transaction Tax (LTT). Both have their own commercial rates. SDLT applies only to England and Northern Ireland.

No — SDLT is calculated the same way regardless of how the property is acquired. The buyer is responsible for payment within 14 days of the auction purchase contract.

If completion does not occur, SDLT is not payable. If SDLT has already been paid (e.g., on exchange in a staged payment), you may apply for a refund from HMRC within 12 months.