Mixed-use stamp duty calculator
Work out the Stamp Duty Land Tax on a semi-commercial or mixed-use purchase at the non-residential rates.
- 0% on first £150,000£0
- 2% on £150,001 to £250,000£0
- 5% above £250,000£0
- Total mixed-use SDLT£0
- If taxed as residential (additional)£0
- Potential saving vs residential£0
Indicative only. SDLT depends on HMRC accepting the property as genuinely mixed-use, and rates can change at any fiscal event. Confirm on GOV.UK and take advice before you complete.
Using this mixed-use stamp duty calculator
This mixed-use stamp duty calculator works out the Stamp Duty Land Tax on a semi-commercial or mixed-use purchase in England and Northern Ireland. Enter the price and the calculator applies the non-residential Stamp Duty Land Tax bands, shows the tax band by band, and compares it with the residential charge so buyers can see the saving. It is built for buyers of mixed-use property: investors, business owners and developers weighing how much stamp duty a purchase will cost before they make an offer. Stamp Duty Land Tax is the land tax due on completion, so knowing the figure early helps buyers budget the full day-one cash alongside the deposit.
How mixed-use stamp duty is calculated
A mixed-use property is one that combines a commercial use and a residential use, such as a shop with a flat above or an office with residential upper floors. Because it is not wholly residential, it is charged Stamp Duty Land Tax at the non-residential rates rather than the residential ones. The calculator applies the current England and Northern Ireland non-residential scale: nothing on the first £150,000, 2 percent on the portion from £150,001 to £250,000, and 5 percent on the portion above £250,000. The tax is worked out slice by slice, so each band only applies to the part of the price that falls within it.
Why the mixed-use rate is lower than residential
The non-residential scale caps at 5 percent, while the residential scale climbs to 12 percent and adds a surcharge on second homes and additional properties. On a £750,000 purchase the difference runs to tens of thousands of pounds. That gap is the reason buyers ask whether a property counts as mixed-use, and the reason HMRC looks closely at whether the commercial element is genuine. A token paddock or a notional commercial label does not qualify; the commercial part must be a real, separate, lettable or tradeable use.
From a stamp duty estimate to a funded purchase
This calculator sizes the tax, not the loan. We are a finance arranger and introducer, not a lender, and we do not give tax advice; the SDLT position on a specific property should be confirmed by a solicitor or tax adviser. What we do is arrange the semi-commercial mortgage or bridge behind the purchase, placing it with the specialist lenders and high street banks that back mixed-use property. Send us the price, the rent and the split and we will come back with a view on the finance within one working day.
Mixed-use stamp duty calculator: common questions
Do you pay stamp duty on a mixed-use property?
Yes. A mixed-use or semi-commercial property still pays Stamp Duty Land Tax, but at the non-residential rates rather than the residential rates. On the current England and Northern Ireland scale that is nothing on the first £150,000, 2 percent on the slice from £150,001 to £250,000, and 5 percent on anything above £250,000. There is no residential second-home surcharge and no first-time buyer relief on a mixed-use purchase.
Why is stamp duty lower on a mixed-use property?
Because a genuinely mixed-use property is charged at the non-residential SDLT rates, which top out at 5 percent, instead of the residential rates that reach 12 percent and carry an extra surcharge on additional properties. On larger purchases the saving can be substantial, which is why HMRC scrutinises whether the commercial element is real. The commercial part must be a genuine, lettable or tradeable use, not a token strip of land.
What is the 3-year rule for stamp duty?
The three-year rule most people mean is the higher-rate refund window: where you buy a new main residence before selling your old one and pay the residential additional-property surcharge, you can reclaim that surcharge if you sell the former home within three years. It applies to residential purchases. It is separate from mixed-use treatment, where the non-residential rates already avoid the surcharge.
Is stamp duty changing in 2026?
Residential SDLT thresholds changed from April 2025, when the temporary nil-rate band reverted. The non-residential and mixed-use rates used here have been stable, but rates and bands are set by the government and can change at any fiscal event, so confirm the live figures on GOV.UK before you complete. This tool reflects the current England and Northern Ireland non-residential scale.
Does this calculator cover Scotland and Wales?
No. This calculator uses Stamp Duty Land Tax, which applies in England and Northern Ireland. Scotland charges Land and Buildings Transaction Tax and Wales charges Land Transaction Tax, both on their own non-residential scales. If your property is in Scotland or Wales, use the Revenue Scotland or Welsh Revenue Authority calculator instead.
Buying a mixed-use property?
We arrange the semi-commercial mortgage or bridge behind the purchase. Send us the details and we will price the finance within one working day.