This calculator applies to non-residential transactions only. If your transaction is for a residential property or properties, different SDLT rates apply. Contact the team at your local Savills office or use our residential stamp duty calculator for more information.
How much stamp duty will I pay on my non-residential property purchase?
In order to calculate stamp duty when purchasing commercial properties, you need to input the value of the property you would like to buy into the Commercial Stamp Duty calculator above. Once done, press ‘calculate’.
Please note that this calculation is only to be viewed as an indicator. The actual amount of commercial stamp duty you must pay on completion will be advised by your tax consultant or legal representative.
Frequently asked questions
What are the current rates for freehold commercial stamp duty in England and Northern Ireland?
Freehold Commercial Stamp Duty rates are based upon property prices paid. SDLT is charged on the price paid for the property including VAT. No stamp duty is payable on a commercial property where the price paid is below £150,000.
What are the current rates for leasehold commercial stamp duty in England and Northern Ireland?
Leasehold Commercial Stamp Duty is slightly different from freehold commercial SDLT. You pay the Stamp Duty based on the lease premium (purchase price of the lease) and the net present value (the annual rent value you’ll pay). The price of a leasehold SDLT can also be affected by the length of the lease too.
What are the current non-residential property rates for Land and Buildings Transaction Tax in Scotland?
The rates for Land and Buildings Transaction Tax differ from those for stamp duty in England and Northern Ireland. Again, the applicable percentage rates are based upon the price paid for the property property within set bands.
What are the current non-residential property lease transaction rates for Land and Buildings Transaction Tax in Scotland?
Land and Buildings Transaction Tax for renting or leasing a non-residential property, are very similar to leasehold commercial stamp duty in England and Northern Ireland, but the NPV threshold amounts are slightly different. Plus, if the average rent is at least £1,000 per annum the nil rate tax band does not apply in relation to the premium.
What are the current non-residential property rates for Land Transaction Tax in Wales?
The rates for Land Transaction Tax differ from those for stamp duty in England and Northern Ireland. Again, the applicable percentage rates are based upon the price paid for the property within set bands.
What are the current non-residential property rent rates for Land Transaction Tax in Wales?
Land Transaction Tax for renting or leasing a non-residential property, are very similar to leasehold commercial stamp duty in the England and Northern Ireland, but the NPV threshold amounts are slightly different. Plus, if you pay rent on the grant of a lease, the 0% tax band may not apply to the lease premium; this is known as the ‘relevant rent’ rule in these instances.