Limited Company Stamp Duty Calculator
A company purchasing residential property above £500,000 pays a flat 17% SDLT rate on the whole price, up from 15% before 31 October 2024. Purchases at or below £500,000 use standard rates plus the additional-property surcharge.
When the 17% flat rate applies
The flat rate applies when a "non-natural person", typically a UK or overseas company, but also a partnership including a company, or a collective investment scheme, buys a single residential dwelling for more than £500,000.
The flat rate does not apply if any of the qualifying reliefs are met:
- property held for a qualifying property rental business (let to unconnected parties)
- property held for resale as part of a property development trade
- property held to provide accommodation for employees of the company
- property held for use by a charity for charitable purposes
Where one of those reliefs applies, the purchase reverts to standard residential rates plus the additional-property surcharge. The relief must be genuine and held for at least three years, a clawback applies if the use changes inside the qualifying period.
Company SDLT at common prices
Flat 17% applies above £500,000. Below, standard rates plus 5% surcharge apply.
| Price | Company (no relief) | Same price as individual (additional) |
|---|---|---|
| £400,000 | £10,000 | £30,000 |
| £500,000 | £15,000 | £40,000 |
| £600,000 | £102,000 | £50,000 |
| £750,000 | £127,500 | £65,000 |
| £1,000,000 | £170,000 | £93,750 |
| £1,500,000 | £255,000 | £168,750 |
Frequently asked
- When does the 17% flat rate apply?
- When a company (or other non-natural person such as a partnership including a company, or a collective investment vehicle) buys a single residential dwelling for more than £500,000. The rate rose from 15% to 17% on 31 October 2024.
- What if the company buys for £500,000 or less?
- Standard residential rates apply, with the additional-property surcharge stacked on top because corporate purchases are always treated as additional. There is no flat rate at or below the £500,000 threshold.
- Are there reliefs from the 17% flat rate?
- Yes. Purchases for a qualifying property rental business, property development trade, or for use by employees of the company are relieved. The flat rate applies only when the property is, in essence, being held for personal occupation or non-qualifying use.
- Does the non-resident surcharge apply on top of 17%?
- Yes. A non-UK resident company buying a residential property over £500,000 pays 19% (17% flat plus 2% non-resident).
- What about ATED?
- Annual Tax on Enveloped Dwellings is a separate annual charge that may apply once the property is held. It is in addition to the SDLT paid at purchase, not an alternative. ATED reliefs broadly mirror the SDLT 17% reliefs.
- Is a sole trader buy-to-let treated as a company purchase?
- No. The 17% rate only applies to companies, partnerships including a company, or collective investment schemes. A sole trader buying a buy-to-let is treated as an individual and pays standard rates plus the additional-property surcharge.