Compare SDLT payable buying as an individual versus through an SPV limited company. Rates updated from 1 April 2025.
0–12%Individual bands
+5%Additional surcharge
17%Company flat rate
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Property & Buyer Details
£
£0£500k£1m£1.5m£2m£2.5m£3m
👤IndividualPersonal purchase
🏢SPV Ltd CompanyCorporate vehicle
First-time buyer
0% up to £300k, 5% on £300k–£500k. Relief only on properties ≤ £500k.
Main / only residence
Standard banded rates. No additional surcharge.
Additional buyer
Already own another property (second home, buy-to-let). Standard rates + 5% surcharge on every band.
Rental / letting business (BTL)
Exclusively for a bona fide rental business. Banded rates + 5% surcharge. 17% flat rate relief applies.
Non-rental / director use
Not exclusively for rental (e.g. director occupation). Flat 17% rate on properties over £500k.
⚠ 17% Flat Rate applies: This property exceeds £500,000 and is not exclusively for a qualifying rental business. The flat 17% SDLT rate applies to the entire purchase price. Payable within 14 days of completion.
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Enter a property price and buyer details on the left, then press Calculate to see your SDLT breakdown.