Limited Company Stamp Duty Calculator: SPV & Ltd Property Purchases (2026)

A limited company or SPV buying residential property in England & NI pays the higher (additional-property) rates on every purchase: 5 percentage points on top of every band, from the first pound, even on the company's first property. There is no first-time-buyer relief and no main-residence exemption for a company. Enter the price (and optionally the expected rent) below, ungated, with the band-by-band working shown and the £500k+ flat-15% case flagged. Rates verified against HMRC (gov.uk).

This calculator applies the higher (additional-property) rates that companies and SPVs pay on every residential purchase, even the company's first property. There is no first-time-buyer relief and no main-residence exemption for a company.

Instant calculation, ungated. England & Northern Ireland only. Scotland uses LBTT, Wales uses LTT.

Rates verified 2026-06-10 against gov.uk (HMRC), in force since 1 April 2025.

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Limited company / SPV stamp duty rates 2026

Companies and special-purpose vehicles (SPVs) buying residential property pay the higher rates: 5 percentage points on top of every standard band, from the first pound, on every purchase (£40,000+). Unlike an individual, a company gets no single-dwelling exemption and no first-time-buyer relief.

Portion of priceIndividual (main home)Company / SPV
Up to £125,0000%5%
£125,001 – £250,0002%7%
£250,001 – £925,0005%10%
£925,001 – £1.5m10%15%
Above £1.5m12%17%

Worked example: £250,000 SPV purchase

5% on the first £125,000 (£6,250) + 7% on the next £125,000 (£8,750) = £15,000. The same house bought by an individual as their main home would be £2,500. The £12,500 difference is the higher-rate cost of buying through the company, and it belongs in the yield maths from day one.

The £500,000 flat-15% edge case

Where a company buys a single dwelling for more than £500,000, a flat 15% rate can apply to the whole price unless a relief applies, most commonly the relief for a genuine property-rental business, which restores the normal higher rates above. This is a specialist case (aimed at 'enveloped' high-value homes), and it is not modelled by this calculator. If your purchase is over £500,000, confirm the treatment with your adviser.

Is a limited company actually cheaper?

Not for stamp duty: the SDLT is the same higher rate an individual additional-property buyer pays. The case for an SPV rests elsewhere: how mortgage interest is treated, corporation tax vs income tax, and how you extract profit. Those are accountant questions. Use this tool for the SDLT line, and the rental yield calculator to see how the acquisition cost hits your return.

Which report for an SPV investor?

The Investor Pro report (£109.90, one-off) is the Complete report's 15+ official-source checks on the exact address, plus 3 extra property reports bundled (useful when the SPV is comparing candidates) and a 30-minute consultation. Just want the essentials on one address? The Complete report is £24.99. No subscription either way.

What this calculator cannot tell you

It computes SDLT at the published higher rates for England & Northern Ireland: not tax advice, not a valuation, and it does not model the £500k+ flat-15% case or any relief. Scotland (LBTT plus its Additional Dwelling Supplement) and Wales (LTT) have their own company rules. The rates are pinned to a dated gov.uk source shown beneath your result.

Frequently asked questions

How much stamp duty does a limited company pay?
A company buying residential property pays the higher rates on the whole price: 5% up to £125,000, 7% to £250,000, 10% to £925,000, 15% to £1.5m and 17% above: 5 percentage points more than an individual home mover in every band. A £250,000 purchase costs a company £15,000, versus £2,500 for someone buying it as their main home.
Do companies pay the stamp duty surcharge on their first property?
Yes. The higher (additional-property) rates apply to any residential purchase by a company, even its very first. There is no equivalent of the individual's single-dwelling exemption. So an SPV set up to buy one rental still pays the 5-point surcharge on that first purchase.
What is the £500,000 flat 15% rate for companies?
Where a company (or other 'non-natural person') buys a single dwelling for more than £500,000, a flat 15% rate can apply to the whole price unless a relief applies, most commonly the relief for a genuine property-rental business, which brings it back to the normal higher rates. This is a specialist edge case that this calculator does not model; confirm it with your adviser or conveyancer.
Is it cheaper to buy property through a limited company?
Not on stamp duty: a company pays the same higher rates an individual additional-property buyer does, and never the standard main-home rates. Whether an SPV structure wins overall is a mortgage-rate, corporation-tax and profit-extraction question, not a stamp-duty one. This tool answers only the SDLT part; take proper tax advice on the rest.
When is the stamp duty due on a company purchase?
The SDLT return and payment are due within 14 days of completion, filed by your conveyancer as part of completion. It's cash the company needs on top of the deposit, so it belongs in the deal maths from day one. Enter the expected rent above to see the SDLT expressed as months of gross rent.

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