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Stamp duty calculator for limited companies
See the SDLT a company or SPV pays on a residential purchase in England or Northern Ireland, with and without the reliefs from the 17% rate.
SDLT for the company
–
Enter a price.
| Band | Rate | Tax |
|---|
- SDLT rates for 2026/27
- Last checked 25 October 2026
- Expert review pending
- How we calculate
How this is calculated
Companies buying a home pay the higher rates, which add 5% to every standard band:
| Part of the price | Rate |
|---|---|
| Up to £125,000 | 5% |
| £125,001 to £250,000 | 7% |
| £250,001 to £925,000 | 10% |
| £925,001 to £1,500,000 | 15% |
| Over £1,500,000 | 17% |
If the price is over £500,000, the company pays 17% of the whole price instead, unless it qualifies for a relief such as the rental business or development relief. A non-resident company adds 2% on top of whichever applies.
Scotland and Wales have their own taxes. A company buying there pays LBTT with the Additional Dwelling Supplement, or Wales’s higher LTT rates.
Worked example
An SPV buying a £240,000 buy-to-let
5% on the first £125,000 (£6,250) and 7% on the next £115,000 (£8,050). Total £14,300, the same as a landlord buying in their own name.
A company buying a £650,000 flat with no relief
17% of £650,000 is £110,500. If the flat is let to unconnected tenants and the relief is claimed, the higher rates apply instead: £6,250 + £8,750 + £40,000 = £55,000.
Questions people ask
Do limited companies pay more stamp duty?
Yes. A company buying a home pays the higher rates for additional dwellings, which are 5% above the standard rates in every band, even if it is the company’s first property. On a single home over £500,000 the company pays a flat 17% on the whole price unless a relief applies.
What reliefs stop the 17% rate applying?
The main ones are for a property rental business letting to people unconnected with the company, property developers and traders, and homes opened to the public. The relief must be claimed on the return. If anyone connected to the company lives there, the relief can be withdrawn within three years.
Is it cheaper to buy through an SPV?
Not on stamp duty: a company pays the same higher rates as a landlord buying personally, or more above £500,000 without relief. People use SPVs for the income tax treatment of mortgage interest and for how profits are taken out. That is a question for an accountant.
Do I also pay ATED?
A company that owns a UK home worth over £500,000 is within the Annual Tax on Enveloped Dwellings. Lettings businesses can usually claim relief, but they still have to file an ATED return each year.