Non-residential and mixed-use property · 2026/27
Commercial Stamp Duty Calculator
Stamp duty on commercial property is 0% on the first £150,000 in England and Northern Ireland, £150,000 in Scotland and £225,000 in Wales, then rising rates on each slice above; mixed-use property pays the same non-residential rates.
Your Stamp Duty Land Tax
Effective rate 0%
Enter a price to see your Stamp Duty Land Tax.
England · rates from · checked
| Band | Rate | Taxable amount | Tax |
|---|---|---|---|
| Up to £150,000 | 0% | £0 | £0 |
| £150,001 to £250,000 | 2% | £0 | £0 |
| Over £250,000 | 5% | £0 | £0 |
Source: GOV.UK
This is an estimate based on the official rates. Your solicitor or conveyancer will confirm the exact amount. How we calculate
Not covered by this calculator: a company buying a home, buying more than one home in one purchase, shared ownership, linked purchases from the same seller, a new lease with rent. Follow the official guidance for these.
Quick answers
- How much is commercial property stamp duty?
- Nothing on the first £150,000 in England and Northern Ireland, £150,000 in Scotland and £225,000 in Wales; then rising rates on each slice above.
- On a £300,000 shop or office?
- £4,500 in England or Northern Ireland, £3,500 in Scotland and £2,750 in Wales.
- Mixed-use property?
- A building with homes and business space together, such as a flat above a shop, pays the non-residential rates in every nation.
- Leases with rent?
- Tax on the rent is worked out from its net present value. We do not calculate that; use the official calculators linked below.
Stamp duty on commercial property: worked examples
Choose "Try it" to load any row into the commercial stamp duty calculator above.
| Price | Nation and buyer | Tax | Effective rate | Try it |
|---|---|---|---|---|
| £300,000 | EnglandShop or office | £4,500Try it | 1.5% | Try it |
| £300,000 | ScotlandShop or office | £3,500Try it | 1.17% | Try it |
| £300,000 | WalesShop or office | £2,750Try it | 0.92% | Try it |
Source: GOV.UK, Revenue Scotland, Welsh Revenue Authority
Non-residential rates in each nation
Each rate applies only to the part of the price inside its band.
| Part of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Over £250,000 | 5% |
Source: GOV.UK
| Part of the price | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 1% |
| Over £250,000 | 5% |
Applies from 25 January 2019. Source: Revenue Scotland
| Part of the price | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 to £250,000 | 1% |
| £250,001 to £1,000,000 | 5% |
| Over £1,000,000 | 6% |
Applies from 22 December 2020. Source: Welsh Revenue Authority
Mixed-use property pays the non-residential rates
If a purchase includes both homes and business space, use this calculator rather than the home calculator.
- Mixed-use property has both residential and non-residential parts, such as a flat attached to a shop. It pays the non-residential rates. (GOV.UK)
- Non-residential or mixed (also called mixed-use) land or property pays the non-residential LBTT rates. (Revenue Scotland)
- A mixed transaction, such as a farm or a shop with a flat above, pays the non-residential rates. (Welsh Revenue Authority)
Commercial leases with rent
For a new non-residential or mixed lease, tax is charged separately on any lease premium and on the net present value of the rent, and the two are added together. Buying an existing lease is charged only on its price. (GOV.UK)
We do not calculate tax on rent. Use the official calculator for your nation:
- England and Northern Ireland: HMRC SDLT calculator
- Scotland: Revenue Scotland lease transactions calculator
- Wales: Welsh Revenue Authority LTT calculator
Questions people ask
Is stamp duty different for commercial property?
Yes. Non-residential property has its own bands. In England and Northern Ireland they run from 0% to 5%, compared with up to 12% for homes.
What counts as commercial or non-residential property?
Shops, offices, agricultural land and other land or property that is not part of a home or its garden or grounds.
Do I pay stamp duty on a shop with a flat above it?
Yes, at the non-residential rates. A mixed-use purchase pays the non-residential rates on the whole price in England, Northern Ireland, Scotland and Wales.
What is the stamp duty threshold for commercial property?
£150,000 in England and Northern Ireland, £150,000 in Scotland and £225,000 in Wales. Below it you pay 0%.
How is stamp duty worked out on a commercial lease?
For a new lease, tax is charged on any premium and separately on the net present value of the rent, then added together. Use the official HMRC, Revenue Scotland or Welsh Revenue Authority calculator for leases.
Can I work out commercial stamp duty for Scotland or Wales?
Yes. Choose Scotland or Wales in the calculator above and it uses the non-residential Land and Buildings Transaction Tax or Land Transaction Tax rates.