Question 1

Do companies pay more stamp duty than individuals?

Accepted Answer

Yes. Companies pay the standard SDLT rates plus a 5% additional dwelling surcharge on all residential purchases. For residential properties over £500,000, a 15% flat rate applies unless a qualifying exemption is met.

Question 2

What is the 15% flat rate SDLT for companies?

Accepted Answer

When a company buys a residential property for more than £500,000, SDLT is charged at a flat 15% on the entire purchase price. Exemptions apply for genuine property rental businesses, developers, and certain other qualifying purchasers.

Question 3

Can a company avoid the 15% SDLT flat rate?

Accepted Answer

Yes, if the company qualifies for an exemption — such as being a property rental business letting to unconnected third parties, a property developer, or acquiring through a lending default. If exempt, standard company rates apply instead.

Company & Corporate Stamp Duty Calculator

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