Skip to main content
Help Acquisition Finance · Due diligence, legal and tax Is there stamp duty when you buy a business?
Help guide · Acquisition Finance · Due diligence, legal and tax 2 mins read

Is there stamp duty when you buy a business?

It depends on what you're buying. If you buy the company's shares, stamp duty on shares usually applies. If you buy the business's assets and they include land or property, property tax usually applies instead. Buying...

It depends on what you're buying. If you buy the company's shares, stamp duty on shares usually applies. If you buy the business's assets and they include land or property, property tax usually applies instead.

Buying shares

  • Stamp duty of 0.5% is usually due on shares bought for more than £1,000.
  • It's paid on the stock transfer form, which must be sent to HMRC, with the duty, within 30 days of signing to avoid penalties.
  • Property owned by the company isn't taxed separately, because the company still owns it.

Buying assets that include property

In England and Northern Ireland, stamp duty land tax (SDLT) applies to non-residential property:

  • up to £150,000: 0%
  • £150,001 to £250,000: 2%
  • above £250,000: 5%

In Scotland, land and buildings transaction tax applies instead. In Wales, it's land transaction tax. Each has its own rates.

Changes proposed

The government has published draft plans to reform stamp duty on shares. The current rules apply until any change takes effect.

Other taxes

VAT may also apply to an asset purchase unless it qualifies as a transfer of a going concern. See Is there VAT on buying a business? Transfer of a going concern.

Get advice

Your accountant or solicitor will work out what's due on your deal. Check the official stamp duty on shares guidance too.

Last reviewed: 8 October 2026

Was this guide helpful?

Two seconds of feedback helps us write better articles for the next 10,000 founders.

Thanks — logged.

Still stuck?

Can’t find what you’re looking for? Talk to a real advisor.

Our team has helped 11,000+ British founders through the application — and we know what trips people up. Book a free 30-minute support call, or call us straight through.