Commercial Property Stamp Duty Calculator
Calculate non-residential SDLT (England) and LTT (Wales) for freehold purchases, assigned leases and new leases — including NPV of rent at 3.5% discount rate.
This calculator gives an estimate only and is not tax advice. Stamp duty calculations for commercial property can be complex. Please consult a solicitor or tax adviser for your specific transaction. We accept no responsibility for any inaccuracies in this calculator.
Transaction Details
4Purchase price
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Complete the transaction details and click Calculate.
Non-Residential Rate Reference
Current rates effective as at 2026. Source: HMRC (updated 26 February 2026) and Welsh Revenue Authority (updated 12 May 2026).
SDLT — England & Northern Ireland
Freehold purchase / Assigned lease / New lease premium
| Consideration | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 – £250,000 | 2% |
| Above £250,000 | 5% |
SDLT — NPV of rent (new leases)
| NPV | Rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 – £5,000,000 | 1% |
| Above £5,000,000 | 2% |
LTT — Wales
Freehold purchase / Assigned lease / New lease premium (relevant rent < £13,500)
| Consideration | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 – £250,000 | 1% |
| £250,001 – £1,000,000 | 5% |
| Above £1,000,000 | 6% |
Nil band removed (relevant rent ≥ £13,500): 1% applies from £0 to £250,000; 5% from £250,001 to £1,000,000; 6% above £1,000,000.
LTT — NPV of rent (new leases)
| NPV | Rate |
|---|---|
| Up to £225,000 | 0% |
| £225,001 – £2,000,000 | 1% |
| Above £2,000,000 | 2% |
Out of scope — specialist advice required
This calculator does not cover the following scenarios. Please contact us for specialist advice:
- Complex variable, turnover or contingent rent structures
- Surrender and re-grant overlap relief
- Successive or linked leases
- Substantially performed agreements for lease
- SDLT or LTT reliefs (e.g. group relief, charity relief)
- Lease variations
- Transactions before 4 February 2021 (LTT)
Need advice on commercial property tax?
Our commercial property solicitors can advise on SDLT and LTT planning, reliefs and structuring for your transaction.
Also see our Residential Stamp Duty Calculator
Official calculators and guidance