Calculate stamp duty land tax (SDLT) for property purchases by UK limited companies in England and Wales. Get instant, accurate calculations using the latest 2025/26 tax rates.
England and Wales | 2025/26 SDLT Rates
Total Stamp Duty Payable
£0
Important Notice
This calculation is for guidance only. SDLT rates and thresholds may vary based on individual circumstances. We recommend consulting a qualified accountant for accurate calculations, especially for complex transactions or properties over £500,000.
Limited companies pay 5% extra on each SDLT band for residential properties. This is on top of standard rates.
SDLT must be paid within 14 days of completing your property purchase.
Common questions about limited company stamp duty
Yes, limited companies pay higher SDLT rates on residential properties. Since 2016, an additional 3% surcharge has been applied to all residential property purchases by companies. This means even if it's your company's first property, you still pay the higher rates. This surcharge was introduced to discourage corporate buy-to-let investments and first-time buyer competition.
Limited companies are exempt from SDLT on properties under £40,000. However, this is rarely beneficial as it typically means the property is in poor condition or at auction. Additionally, certain corporate reconstructions and property transfers between connected parties may qualify for relief, but these are complex scenarios requiring professional advice.
Yes, SDLT can be added to the cost of the property and claimed as a capital expense through Capital Allowances or added to the cost basis for Capital Gains Tax purposes when the property is sold. This can provide tax relief over time rather than taking the full hit in the year of purchase.
HMRC charges interest on late SDLT payments, and penalties can apply. The penalty starts at 5% of the tax due if paid more than 30 days late, increasing to 10% if over 6 months late, and 20% if over 12 months late. Additionally, HMRC can pursue legal action to recover unpaid SDLT.
SDLT must be filed and paid online through HMRC's Stamp Duty Land Tax service within 14 days of completing the property purchase. Your solicitor or conveyancer typically handles this, but as a limited company director, you remain responsible for ensuring it's paid correctly and on time.
Despite higher SDLT rates, buying through a limited company can still be beneficial for property investors. Advantages include: limited liability protection, potentially lower income tax on rental profits (via a mix of salary and dividends), easier profit extraction, and the ability to retain profits within the company. The higher SDLT is a one-time cost that can be offset against future gains when selling.