Estimate the Stamp Duty Land Tax payable when taking a new commercial lease in England.
This calculator estimates Stamp Duty payable on both any lease premium and the Net Present Value (NPV) of rent.
Quick answer
Commercial lease Stamp Duty in England is charged on two separate elements: any lease premium (0% up to £150,000, 2% to £250,000, then 5%) and the Net Present Value (NPV) of the rent over the lease term, discounted at the statutory rate of 3.5% (0% up to £150,000, then 1%, then 2% above £5,000,000). The two amounts are calculated separately and added together.
Discount rate
3.5%
Premium rates
0% / 2% / 5%
Rental NPV rates
0% / 1% / 2%
This free calculator applies current HMRC non-residential rates for commercial leases in England only. Non-residential property includes shops, offices, warehouses, industrial units, restaurants, retail and other business premises.
Work through the steps below. This calculator follows current HMRC rules for non-residential commercial leases in England.
England · Non-residential commercial lease
Total Estimated Stamp Duty
£0
Everything you need to understand how Stamp Duty is worked out on a non-residential commercial lease.
Marginal rates applied to the premium consideration.
| Premium consideration | Stamp Duty rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £250,000 | 2% |
| Above £250,000 | 5% |
Marginal rates applied to the Net Present Value of rent.
| NPV of rent | Stamp Duty rate |
|---|---|
| Up to £150,000 | 0% |
| £150,001 to £5,000,000 | 1% |
| Above £5,000,000 | 2% |
Stamp Duty is only one part of a commercial lease. These expert guides cover the costs, rent and terms you should understand before you sign.
This Commercial Lease Stamp Duty Calculator provides an estimate for general information only. Stamp Duty legislation can be complex and different rules may apply to linked transactions, lease renewals, assignments, surrender and re-grants, variable rents, VAT, mixed-use transactions and transactions involving reliefs. The result is not tax or legal advice. Confirm the Stamp Duty position before completing a transaction.
This calculator covers non-residential commercial property in England only. Different rules apply in Wales, Scotland and Northern Ireland.
Calculation methodology is validated against HM Revenue & Customs guidance, GOV.UK non-residential Stamp Duty rates, GOV.UK Stamp Duty Land Tax leasehold purchases guidance, the HMRC Stamp Duty Land Tax Manual, and the Finance Act 2003 (including Schedule 17A) where applicable. Residential rates are never used in this calculator.