Reviewed by Mustafa Bilgic
Founder, WebCalculator
Non-residential SDLT rates per HMRC guidance (gov.uk/stamp-duty-land-tax). Applies to England and Northern Ireland only. Not financial or legal advice.
Use the commercial stamp duty calculator to work out SDLT on non-residential and mixed-use property in England and Northern Ireland. Enter the purchase price and see the tax due instantly — with a band-by-band breakdown showing exactly how each slice is taxed at the 2026 rates.
Non-residential and mixed-use property
Non-residential Stamp Duty Land Tax applies to freehold purchases (and the premium element of leases) of commercial property in England and Northern Ireland. The rates are progressive — each slice of the price is taxed at its own rate:
| Portion of price | SDLT rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 – £250,000 | 2% |
| Above £250,000 | 5% |
For example, a £350,000 office purchase: the first £150,000 is tax-free, the next £100,000 is taxed at 2% (= £2,000), and the remaining £100,000 at 5% (= £5,000). Total SDLT: £7,000 — an effective rate of 2%.
A mixed-use property (such as a shop with a flat above) is taxed at commercial rates, not residential. Because the top commercial rate is 5% compared to 12% residential, this can save significant amounts. For a £500,000 mixed-use property, commercial SDLT is £14,500 versus up to £27,500 at standard residential rates — a saving of £13,000.
SDLT on a lease is calculated on two components:
The NPV discounts future rent at 3.5% per year. For most standard commercial leases, the NPV stays under £150,000 and no SDLT is due on the rent element.
The residential stamp duty calculator covers standard home purchases. For buy-to-let and second homes, see the second home stamp duty calculator. For conveyancing fees, try the conveyancing cost calculator.
Non-residential SDLT in England and Northern Ireland uses three bands: 0% on the first £150,000, 2% on the portion from £150,001 to £250,000, and 5% on everything above £250,000. These rates apply to shops, offices, warehouses, land and mixed-use property.
Often yes. The commercial nil-rate band starts at £150,000 compared to £125,000 for residential, and the top rate is 5% versus 12% residential. Mixed-use properties — for example a shop with a flat above — are taxed at commercial rates, which can save thousands.
Yes. SDLT applies to two parts of a commercial lease: any premium paid, taxed at the standard freehold rates, and the Net Present Value of the total rent over the lease term, taxed at 0% up to £150,000 NPV, 1% from £150,001 to £5,000,000 and 2% above.
No. The higher rates for additional dwellings only apply to residential property. Commercial and mixed-use purchases are exempt from this surcharge.
A mixed-use property contains both residential and non-residential elements — for example a flat above a shop, or a house with significant commercial land. HMRC taxes these at the lower commercial SDLT rates, not residential rates.
You must file an SDLT return and pay the tax within 14 days of completion. Your solicitor or conveyancer normally handles this. Late filing incurs automatic penalties and interest.