Stamp Duty Land Tax – Commercial
Commercial – Non-residential and mixed-use properties
- Nothing on the property price, premium or value up to £150,000 (annual rent less than £1,000.
- 1% on properties up to £150,000 (annual rent £1,000 or more)
- 1% on properties between £150,001 and £250,000 (rent £1,000 or more)
- 3% on properties between £250,001 and £500,000 (rent £1,000 or more)
- 4% on properties over £500,000 (rent £1,000 or more)
Use the HMRC SDLT calculator to work out how much you’ll pay.
Special rules for Stamp Duty Land Tax
There are special rules for SDLT when you:
- Buy 2 or more properties from someone you’re “connected to” (eg a relative or business partner).
- Buy property through a shared ownership scheme.
- Transfer ownership of a property through marriage, civil partnership, divorce, from a will or to a company.