Commercial Stamp Duty Rate Card
Non-residential SDLT, LBTT and LTT rates plus the lease NPV charge, at a glance.
SDLT (England & Northern Ireland)
| Price / premium | Rate |
|---|---|
| Up to 150,000 | 0% |
| 150,001 to 250,000 | 2% |
| Over 250,000 | 5% |
No 5% additional-property surcharge on non-residential. Mixed-use is taxed at these rates too.
SDLT on a new lease (rent)
| Net present value of rent | Rate |
|---|---|
| Up to 150,000 | 0% |
| 150,000 to 5,000,000 | 1% |
| Over 5,000,000 | 2% |
Rent is discounted at 3.5% a year to its net present value. Charged separately from the premium.
LBTT (Scotland)
| Price | Rate |
|---|---|
| Up to 150,000 | 0% |
| 150,001 to 250,000 | 1% |
| Over 250,000 | 5% |
LTT (Wales)
| Price | Rate |
|---|---|
| Up to 225,000 | 0% |
| 225,001 to 250,000 | 1% |
| 250,001 to 1,000,000 | 5% |
| Over 1,000,000 | 6% |
Note the higher 225,000 nil-rate band in Wales.
Non-residential
Current as at July 2026
Sources: GOV.UK SDLT, Revenue Scotland, Welsh Revenue Authority. Verify before completing.