Rates read 22 October 2026 from HM Revenue & Customs
Commercial and Mixed-Use Stamp Duty (SDLT)
Non-residential and mixed-use property is taxed on a different, much simpler scale: 0% up to £150,000, 2% on the next £100,000, and 5% above £250,000.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £150,000 | 0% |
| £150,001 – £250,000 | 2% |
| Above £250,000 | 5% |
What counts as non-residential
GOV.UK lists commercial property such as shops and offices, land that is not and cannot be made suitable for living in, forests, agricultural land that is part of a working farm, and any land that is not part of a dwelling’s garden or grounds. Mixed-use property — a shop with a flat above it, for example — is charged on this scale too, not the residential one.
Worked example from GOV.UK
On £275,000: 0% on the first £150,000 = £0; 2% on the next £100,000 = £2,000; 5% on the final £25,000 = £1,250. Total £3,250.
Leases add a second charge
For a new lease you may also pay 1% on the net present value of the rent above £150,000, on top of the premium. This calculator covers the premium (the purchase price) only.
Source: HM Revenue & Customs — Rates for non-residential and mixed land and property, read 22 October 2026. England and Northern Ireland. Scotland and Wales have their own non-residential rates, which are not covered here.