Limited company stamp duty calculator
A stamp duty limited company property calculator turns on one question that most coverage skips: whether the 17% flat charge applies, or whether you qualify for relief from it. The gap is usually tens of thousands.
Updated 13 September 2026 · England and Northern Ireland
Stamp duty due #
| Purchase price | £400,000.00 |
| Standard bands | £10,000.00 |
| Surcharge at 5% of the whole price | £20,000.00 |
| Stamp duty | £30,000.00 |
| Effective rate | 7.5% |
| Band | Rate | Amount in band | Tax |
|---|---|---|---|
| £0.00 to £125,000.00 | 0% | £125,000.00 | £0.00 |
| £125,000.00 to £250,000.00 | 2% | £125,000.00 | £2,500.00 |
| £250,000.00 to £925,000.00 | 5% | £150,000.00 | £7,500.00 |
Why a company pays more than you do personally #
| Buyer | Stamp duty on £400,000.00 |
|---|---|
| Individual, only home | £10,000.00 |
| Limited company, relief applies | £30,000.00 |
| Limited company, no relief | £30,000.00 |
A company always pays the 5% additional dwellings surcharge, even on its very first property. There is no equivalent of the individual buying their only home, because a company cannot have a home.
The 17% flat charge, and getting out of it #
Buy residential property over £500,000.00 through a company and the default is a flat 17% on the entire price. It rose from 15% on 31 October 2024, so older guidance understates it.
Most companies buying property are not caught by it, because reliefs cover the genuine commercial cases:
- A property rental business, which covers most buy-to-let companies
- A property development or property trading business
- Property made available to the public, such as a historic house
- Farmhouses occupied by a qualifying farm worker
- A company acting as trustee of a settlement
Where a relief applies you fall back to the ordinary bands plus the 5% surcharge, which is what the calculator shows by default. The relief is claimed on the SDLT return rather than granted automatically.
Scotland and Wales are different taxes #
SDLT covers England and Northern Ireland only. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, each with its own bands and its own additional property surcharge. The figures here do not apply to either.
Stamp duty is only part of the company question #
Buying through a company trades a higher purchase cost against different ongoing treatment: profits taxed at Corporation Tax rates rather than Income Tax, full deduction for mortgage interest, and a second tax charge when you take money out as dividends.
The stamp duty above is paid once; that difference recurs every year. Work both out before deciding, and see sole trader vs limited company for how the extraction side compares at current rates.
Common questions #
How much stamp duty does a limited company pay?
The ordinary residential bands plus a 5% surcharge on the whole price. Above £500,000 a flat 17% applies instead, unless a relief applies, and for most buy-to-let companies one does.
Is stamp duty higher for a limited company?
Yes. A company always pays the 5% additional dwellings surcharge, even on its first property, where an individual buying their only home would not. On £400,000 that is the difference between £10,000 and £30,000.
What is the 17% stamp duty rate for companies?
A flat 17% on the entire price where a company or other non-natural person buys residential property over £500,000. It rose from 15% on 31 October 2024. Reliefs take most genuine property businesses out of it.
Do buy-to-let companies pay 17% stamp duty?
Usually not. A company running a genuine property rental business qualifies for relief from the flat charge and pays the ordinary bands plus the 5% surcharge instead. That relief is worth £0 on this purchase.
What is the stamp duty surcharge for additional properties?
5% on top of the standard rates, applied to the whole purchase price rather than the top slice. It rose from 3% on 31 October 2024.
Does the non-resident surcharge apply to companies?
Yes. A further 2% applies to non-UK resident buyers of residential property in England and Northern Ireland, including companies, on top of everything else.
Does this apply in Scotland and Wales?
No. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, both with their own rates and their own surcharges. SDLT covers England and Northern Ireland only.