Commercial SDLT Calculator
Calculate Stamp Duty Land Tax on a UK commercial or mixed-use property, including the 5% non-residential surcharge above £250,000.
- Nil Rate
- £150k
- Non-residential
- Standard Rate
- 2%
- £150k–£250k
- Surcharge
- 5%
- Above £250k
Formula & Statutory Rule
Formula
commercial_sdlt = tiered(price, [0, 2%, 5%])
Statutory Rule
non_residential: 0% to £150k, 2% to £250k, 5% aboveRegional Benchmark Reference
| Jurisdiction / Tier | Rate or Limit | Statutory Note |
|---|---|---|
| £0–£150k | 0% | Nil rate |
| £150k–£250k | 2% | Standard |
| Above £250k | 5% | Surcharge |
Frequently Asked Questions
How is commercial SDLT calculated?
Non-residential SDLT is charged at 0% up to £150,000, 2% from £150,000 to £250,000 and 5% above £250,000.
What is mixed-use property?
Property combining residential and commercial use is taxed under the non-residential schedule.
Are there reliefs?
Yes. Reliefs exist for charities, registered social landlords and certain leasehold transactions.
When is it due?
Commercial SDLT is due within 14 days of completion, like residential SDLT.