Rates read 22 October 2026 from HM Revenue & Customs
Company Buying Residential Property (17% Rate)
A company buying residential property worth more than £500,000 does not pay the banded rates at all — it pays a flat 17% of the price. The rate was 15% before 31 October 2024.
These are the rates for a purchase completing on or after 1 April 2025. If yours completed earlier, the rates were different — the main SDLT calculator has a date selector that applies the right bands for 2022–24 and 2024–25.
Work it out
Enter the amount. Commas are fine.
The bands
| Portion of the price | Rate |
|---|---|
| £0 – £125,000 | 5% |
| £125,001 – £250,000 | 7% |
| £250,001 – £925,000 | 10% |
| £925,001 – £1,500,000 | 15% |
| Above £1,500,000 | 17% |
The flat rate only bites above £500,000
GOV.UK: from 31 October 2024, SDLT is charged at 17% on interests in residential dwellings costing more than £500,000 purchased by certain non-natural persons. Before that date the rate was 15%, going back to 20 March 2014. Below £500,000 the ordinary banded rates apply.
Who counts as a non-natural person
A company is the obvious case. The rule is aimed at residential property held through a company or other non-natural person rather than bought by an individual — which is why it is a flat rate rather than a band: it removes the benefit of the lower bands entirely.
Companies also pay the additional-dwelling surcharge below the threshold
At or under £500,000 a company buying residential property is treated as an additional dwelling, so the 5 percentage points are added to each band. This calculator applies that treatment below the threshold and the flat rate above it.
Source: HM Revenue & Customs — Stamp Duty Land Tax rates and thresholds (higher rate for corporate bodies), read 22 October 2026. England and Northern Ireland. Reliefs for property rental businesses and certain other corporate purchases exist and are not modelled here — take advice before completing.