Stamp duty (SDLT) calculator
Calculate Stamp Duty Land Tax on a residential or non-residential (commercial, mixed-use, or land) purchase in England and Northern Ireland.
How this is calculated
Non-residential SDLT applies to commercial, mixed-use and undeveloped land purchases and is banded at 0% / 2% / 5%. Residential SDLT is banded more steeply, and a company purchase or an additional dwelling typically attracts a flat surcharge on top of the standard bands.
Indicative only. SDLT rates, thresholds and surcharges are set by government and change at Budget events — always confirm the current rate with HMRC (gov.uk) or your solicitor before relying on this figure.
Do developers pay the residential rate on a development site?
Undeveloped land and most commercial/mixed-use sites are taxed at the non-residential rate, not the residential rate — check with your solicitor if a site includes an existing dwelling.
Does the surcharge apply to every company purchase?
Company purchases of residential property typically attract the additional-property surcharge; non-residential purchases are not subject to it.