Commercial Stamp Duty Calculator UK

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Choose where the property is located.

For a new lease, tax can apply to both the premium and the rent (NPV).

Enter numbers only. Commas are allowed.

Used to estimate the NPV of rent over the lease term.

Whole years. Use the nearest whole year if unsure.

Default 3.5% (used in HMRC NPV examples).

Advanced: rent increases (Years 1–5)

Optional. For SDLT, HMRC guidance uses the first five years and then applies the highest annual rent from those years for the rest of the term.

Estimates only. Rates can change. Check official guidance for your completion date and circumstances.

How it works (quick guide)

This tool estimates UK commercial “stamp duty” on non-residential and mixed-use property transactions. The tax name depends on location: SDLT (England & Northern Ireland), LBTT (Scotland) or LTT (Wales). For new commercial leases, tax can apply to both the lease premium and the net present value (NPV) of rent.

  • Instant, band-by-band breakdown with a clear total.
  • Supports purchases, lease premiums, and new lease rent (NPV).
  • Mobile-first layout, accessible labels, and fast calculations (no external libraries).
FAQs
What is “commercial stamp duty” in the UK?

It’s a common phrase for the property transaction tax you may pay on non-residential or mixed-use property. In England & Northern Ireland it is SDLT, in Scotland it is LBTT, and in Wales it is LTT.

Does stamp duty apply to commercial leases?

Often, yes. For a new lease there can be tax on the lease premium (if any) and separately on the net present value (NPV) of the rent.

What is NPV of rent?

NPV is the discounted value of future rent payments over the lease term. It’s used to work out tax on rent for new leases.

What is a mixed-use property?

A property with both residential and non-residential elements (for example, a shop with a flat above).

Is VAT included in the calculation?

This calculator does not automatically add VAT. If VAT is chargeable and affects consideration, speak to your solicitor or tax adviser about how it should be treated.

Can reliefs or exemptions reduce the tax?

Possibly. There are reliefs and special rules that may apply in some cases (for example certain transfers, leases, or charitable relief). This tool provides an estimate based on standard bands only.

When do I need to pay the tax?

Deadlines depend on the tax system and the transaction. For many SDLT transactions, filing and payment are due shortly after completion. Always confirm current deadlines for your case.

How accurate is this calculator?

It is designed to match the published banded rates for typical transactions, but it cannot cover every scenario (linked transactions, complex rent schedules, relief claims, and edge cases). Use it as a planning estimate.

Tip: Use “Copy share link” to save your inputs and share the same scenario with a colleague.