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Page written by Ian Hawkins. Last reviewed on March 6, 2026. Next review due April 6, 2027.
Calculate stamp duty on a commercial property
How the land & buildings tax is calculated
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0203 868 0364| Tax band | % | Taxable sum | Tax |
|---|---|---|---|
| 0 - 150,000 | 0% | 0.00 | |
| 150,000 - 250,000 | 2% | ||
| 250,000+ | 5% |
If you’re buying non-residential property in England, Wales, or Northern Ireland, chances are that you’ll be required to pay stamp duty land tax (SDLT) to Inland Revenue. This tax is applicable to property transactions over £150,000, whether it’s a freehold, new leasehold, or existing leasehold property.
Non-residential property can defined as any type of commercial property, from offices, warehouses, factories, agricultural land, garages and workshops, forests, mixed-use spaces, and residential property with more than 1 unit.
Under the current system, stamp duty rates depend on the price of the property. You’ll pay a percentage only on the portion of the property price that falls within each specified price threshold.
For example, let’s say you’re buying a freehold retail space for £320,000. You won’t pay anything on the first £150,000, 2% on £150,001 to £250,000, and 5% on the amount above £250,001. In short, the total stamp duty payable would be £5,500.
When buying non-residential property over a certain price, it’s crucial that you pay stamp duty to HMRC within 30 days from the date of completion, or you could face a fine.
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