Quick answer
Work out Stamp Duty Land Tax on a commercial or mixed-use property purchase for 2026/27 using the non-residential band rates, no residential surcharge applies. It uses the rates and thresholds HMRC has published for 2026/27 (Non-residential SDLT bands for 2026/27: 0% up to £150,000, 2.0% on the next slice up to £250,000, and 5.0% above that). Worked example: with purchase price of the commercial property £400,000, transaction type Freehold purchase, the result is sdlt due £9,500 and effective rate 2.4%. Free to use, no sign-up, from LimitedCompany.Accountants (ICAEW-regulated ACCOTAX).
Buying an office, shop, warehouse or mixed-use building through a limited company or personally uses a different SDLT scale to houses. Enter the price to see the banded non-residential tax due before you exchange contracts.
The sdlt commercial property calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Non-residential SDLT bands for 2026/27: 0% up to £150,000, 2.0% on the next slice up to £250,000, and 5.0% above that. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under property & landlord. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last checked against HMRC rates: 12 September 2026 (2026/27 tax year). Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
Result, 2026/27
SDLT due
Effective rate
Top rate band reached
Price after SDLT
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
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Book a free general call WhatsApp usBook technical advice (paid)Non-residential and mixed-use SDLT uses its own set of bands, separate from residential property. For 2026/27 the first £150,000 is taxed at 0%, the portion from there up to £250,000 is taxed at 2.0%, and everything above £250,000 is taxed at 5.0%.
These rates apply progressively, in the same way as residential SDLT, so only the portion of the price falling in each band is taxed at that band's rate, rather than the whole price being taxed at the top rate reached.
Mixed-use property, for example a shop with a flat above, is always taxed under these non-residential rates on the whole transaction, which is often significantly cheaper than the residential scale, especially where the additional dwelling surcharge would otherwise apply.
Where a new commercial lease is granted, SDLT can be due on both the premium paid for the lease and separately on the rent payable, calculated using the net present value of the rent over the term of the lease. This calculator handles the premium element only; rent-based SDLT needs a separate calculation using HMRC's lease duty tables.
Buying an existing leasehold interest, an assignment of an existing lease, is generally taxed as a normal purchase price using these non-residential bands, without a separate rent calculation.
There is no flat corporate SDLT rate for genuinely commercial property in the way there is for high-value residential purchases by companies, so a limited company buying an office or warehouse pays the same non-residential bands as an individual would.
Companies should still budget for the SDLT return, due within 14 days of completion, and factor irrecoverable SDLT into the overall cost of the acquisition alongside legal fees and any survey costs.
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
No. The 5% additional dwelling surcharge only applies to additional residential property. Genuinely commercial and mixed-use property is taxed under the non-residential bands with no surcharge.
SDLT can apply to both the premium paid for the lease, taxed under the non-residential purchase bands, and separately to the rent payable, calculated using the net present value of the rent over the lease term.
Yes, a single transaction involving six or more residential dwellings is taxed under the non-residential rates instead of the residential scale, which can significantly reduce the SDLT due on a portfolio purchase.
The SDLT return must be filed and the tax paid within 14 days of completion, whether the buyer is an individual, a partnership or a limited company.
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