Calculation based on:
Tax Band
Up to £150,000
£150,001 to £250,000
Above £250,000
-
-
%
0%
2%
5%
-
-
Taxable Sum
-
-
-
-
-
Tax
-
-
-
-
-
0%
£1,500,001 +
£925,001 - £1,500,000
0%
0%
£250,001 - £925,000
0%
£0 - £125,000
%
Tax Band
£125,001 - £250,000
0%
£0
£0
£0
£0
£0
£0
£0
£0
Tax
Taxable Sum
£0
£0
Use our Commercial and Land Stamp Duty Calculator to estimate the tax payable when purchasing non-residential property or land anywhere in the UK. This includes Stamp Duty Land Tax (SDLT) in England and Northern Ireland, Land and Buildings Transaction Tax (LBTT) in Scotland, and Land Transaction Tax (LTT) in Wales.
By entering the purchase price and selecting the property location, the calculator applies the relevant non-residential tax bands and rates for the chosen jurisdiction. It then breaks the tax liability down across each band, allowing you to understand how the total figure is calculated rather than relying on a single headline number.
Designed for commercial investors, developers and owner-occupiers, this calculator is intended to support early-stage planning, helping you assess acquisition costs, compare purchase scenarios and model deal viability before committing to a transaction.
This page reflects non-residential SDLT, LBTT and LTT rates as published by HM Revenue & Customs, Revenue Scotland and Welsh Revenue Authority, and made available via GOV.UK.
Results
Taxable Sum
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Stamp Duty to Pay
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Effective Rate
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IMPORTANT: The commercial and land stamp duty amount generated by this calculator is indicative only. Actual tax payable can vary depending on property type, transaction structure and jurisdiction-specific rules. This calculator applies to non-residential and mixed-use freehold transactions and uses the rates applicable in the selected location. If any part of your transaction is residential, leasehold, linked or otherwise non-standard, the applicable tax treatment may differ.
Understanding Your Commercial Stamp Duty Results
Your commercial stamp duty results are shown as a band-by-band breakdown, allowing you to see exactly how tax is calculated for the selected jurisdiction rather than relying on a single total figure.
For the chosen location, the calculator displays the portion of the purchase price falling within each applicable tax band, the rate applied to that band, and the tax due for that portion. These amounts are then combined to produce the total commercial stamp duty payable on completion.
The effective rate shows the overall tax cost as a percentage of the purchase price. This can be particularly useful when comparing commercial property acquisitions across different price points or jurisdictions, where thresholds and rates vary significantly.
Commercial and land transaction taxes are calculated on a progressive basis. Higher rates apply only to the portion of the price within each band, not to the full purchase price. Understanding this structure helps clarify why stamp duty outcomes can differ materially between otherwise similar transactions in England, Scotland and Wales.
This calculator is best used as a planning tool. While it reflects current non-residential tax rules, the final tax position may be affected by factors such as mixed-use treatment, linked transactions, lease premiums or jurisdiction-specific reliefs.
Worked Commercial Stamp Duty Example (England and Northern Ireland, SDLT)
To show how the calculator works in practice, consider a freehold commercial property purchase in England for £600,000.
Non-residential SDLT is calculated progressively. Each rate applies only to the part of the purchase price within that band, then the amounts are added together. For £600,000 the SDLT is calculated as follows:
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£0 to £150,000 at 0% on £150,000 = £0
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£150,001 to £250,000 at 2% on £100,000 = £2,000
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£250,001 to £600,000 at 5% on £350,000 = £17,500
Total non-residential SDLT payable = £19,500.
The calculator shows this same band-by-band breakdown in the results table, alongside the effective rate so you can see the overall tax cost as a percentage of the purchase price.
If you select Scotland or Wales as the property location, the calculator automatically applies the relevant non-residential LBTT or LTT bands for that jurisdiction.
Jurisdiction Insight for Commercial Property Buyers
Commercial property taxes operate differently across the UK. England and Northern Ireland apply SDLT, Scotland applies LBTT, and Wales applies LTT, each with its own non-residential thresholds, rate structures and administrative rules.
As a result, two identical commercial properties purchased at the same price can attract materially different tax liabilities depending solely on location. Understanding which regime applies, and how its bands operate, is an important part of assessing acquisition costs and comparing opportunities across jurisdictions.
If the transaction involves a new lease, tax treatment can be different, for example SDLT can apply to both the lease premium and the net present value of rent.
Stamp duty for commercial property is only one part of the overall acquisition cost. Our commercial mortgages overview explains how investors typically factor costs into leverage, returns and long-term planning.
Frequently Asked Questions About Commercial and Land Stamp Duty
Commercial and non-residential stamp duty is calculated using a progressive banding structure, with different portions of the purchase price taxed at different rates depending on the jurisdiction. Selecting the property location ensures the calculator applies the correct SDLT, LBTT or LTT bands automatically for that transaction.
Commercial stamp duty becomes payable upon completion of the property transaction, and buyers must submit the relevant return and payment within the required timeframe. In England and Northern Ireland, SDLT must be filed and paid within 14 days of completion, with similar obligations for LBTT in Scotland and LTT in Wales, where solicitors typically submit the return as part of the conveyancing process. These requirements apply to all non‑residential or mixed‑use transactions above the relevant thresholds in each region.
Commercial or non‑residential property generally includes offices, shops, industrial units, agricultural land and other property not suitable for use as a dwelling. In England and Northern Ireland, SDLT applies non‑residential rates to properties not suitable for residential use and to mixed‑use assets combining commercial and residential elements. Scotland applies LBTT non‑residential treatment to commercial premises such as offices, farms and forests, while Wales applies LTT commercial bands to shops, offices and non‑residential land and buildings.
Yes. Mixed‑use properties are normally taxed at commercial rates because they contain both residential and non‑residential elements. Under SDLT, mixed‑use transactions fall under the non‑residential rate structure rather than the residential one. This treatment is consistent with the LBTT rules in Scotland and the LTT rules in Wales, which also classify mixed‑use property under their respective non‑residential regimes.
The amount of commercial stamp duty owed depends primarily on the purchase price and the portion of that price falling into each tax band for the relevant jurisdiction. The region where the property is located determines whether SDLT, LBTT or LTT applies, each with its own non‑residential thresholds and rates. Factors such as the presence of a commercial lease, whether the property is mixed‑use and whether transactions are linked can also affect the calculation.
Although many commercial buyers pay the standard non‑residential tax rates, reliefs may apply in specific situations. For example, transactions that include multiple dwellings, mixed‑use characteristics or certain corporate arrangements may benefit from alternative treatment. These cases require careful consideration because each jurisdiction has its own rules governing non‑residential and mixed‑use transactions, as outlined in their respective guidance.
Yes. Commercial stamp duty applies to non‑residential land, including agricultural land, development land and commercial plots. Each jurisdiction taxes non‑residential land using its own commercial rate bands: SDLT in England and Northern Ireland applies non‑residential rates to commercial land purchases, LBTT in Scotland applies its non‑residential structure to land that is not residential in nature, and LTT in Wales applies its commercial bands to non‑residential land transactions.
No. Commercial stamp duty is calculated using a separate set of tax bands and thresholds from residential rates, and the two systems operate independently in every UK jurisdiction. In England and Northern Ireland, non‑residential SDLT uses different rate bands from the residential system. Scotland applies distinct LBTT non‑residential rates for commercial property and land purchases, and Wales follows its own separate LTT structure for non‑residential transactions.