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UK · Capital Gains Tax

Capital Gains Tax calculator

Work out the CGT on a UK property sale — and, just as importantly, what you actually keep after tax. Models Private Residence Relief, the final-9-months timing lever, allowable costs and the annual exempt amount.

Tax year 2026/27

Property details

5 years

Residential gains are taxed at 18% / 24% (vs 10% / 20%).

Allowable costs

Costs that reduce your taxable gain.

Stamp duty, legal fees, survey

Agent fees, legal fees, EPC

Extensions, new kitchen (not repairs/decorating)

Your tax position

CGT rate 24% for residential property.

Leave blank to use the band toggle above. Enter your salary/pension to split the gain exactly across 18% and 24% using your remaining basic-rate band.

0 mo

The final 9 months always qualify, even after you move out.

Abolished 6 Apr 2020 except a live-in lodger. Leave off if you let the whole property.

Default £3,000. Update if HMRC changes it.

Capital Gains Tax due
£15,600
At your 24% residential rate, after reliefs.
Net proceeds after tax
£275,400
What you keep: sale price − sale costs − CGT.
Gross gain
£68,000
Taxable gain
£65,000
Effective rate
22.94%
Total reliefs
£3,000

What this means for you

  • TIPYour £15,600 CGT is about 23% of the £68,000 gain. After tax and selling costs you keep £275,400 from the sale.
  • TIPThis is treated as a pure investment (never your main home), so no Private Residence Relief applies. If you ever lived in it, even the final 9 months of ownership would qualify — set the months-lived-in to model it.
  • CHECKYou must report and pay this CGT to HMRC within 60 days of completion — UK residential property has its own deadline, separate from Self Assessment. Late filing and payment incur penalties and interest.

Calculation breakdown

Sale price£300,000
Purchase price−£200,000
Allowable costs−£32,000
Gross gain£68,000
Annual exempt amount−£3,000
Taxable gain£65,000
Tax rate24%
Capital Gains Tax due£15,600
Capital Gains Tax
CGT = (Gain − Reliefs − Exemption) × Rate
Gain = sale price − purchase price − allowable costs. The main relief is
Private Residence Relief
— and its final 9 months always qualify, even after you move out. The 2026/27 annual exempt amount is £3,000. Residential gains are charged at 18% (basic) or 24% (higher/additional).
Report and pay within 60 days. CGT on UK residential property must be reported and paid within 60 days of completion — separate from your Self Assessment return. If you co-own, each owner has their own £3,000 annual exemption, and spreading a sale across two tax years can use two years' allowances.

Estimates only, not tax advice. Assumes a single disposal at the 2026/27 (current) rates. Selling a portfolio or as a company? The ROI calculator models the personal-vs-SPV picture.

Common questions

What is Capital Gains Tax?

Capital Gains Tax (CGT) is a tax on the profit when you sell an asset that has increased in value. For property, you pay CGT on the gain (sale price minus purchase price minus costs) rather than the total sale price.

What are the CGT rates for property in 2026/27?

Residential property CGT rates are higher than other assets. Basic-rate taxpayers pay 18% on gains, while higher/additional-rate taxpayers pay 24%. The annual exempt amount is just £3,000 for 2026/27 (cut from £12,300 in 2022/23 and £6,000 in 2023/24).

Do I pay CGT on my main home?

No, your main residence (the home you live in) is usually exempt from CGT under Private Residence Relief (PRR). However, if you've let it out or not lived in it for periods, you may have a partial tax liability.

What is Private Residence Relief, and the final-9-months rule?

PRR exempts the periods a property was your main home from CGT. Crucially, the last 9 months of ownership are ALWAYS exempt, even if you weren't living there — so selling within 9 months of moving out wastes none of that relief. Wait longer and the final-period relief starts to dilute as a share of the total ownership.

What is Letting Relief — can I still claim it?

Mostly no. Letting Relief was abolished from 6 April 2020 for almost all landlords. It now only applies where you shared occupancy with your tenant (e.g. a live-in lodger) during the let. If you moved out and let the whole property, you no longer qualify. Where it does apply it's capped at the lowest of £40,000, the PRR amount, or the gain on the let period.

What costs can I deduct?

You can deduct: purchase costs (stamp duty, legal fees), sale costs (agent fees, legal fees), and capital improvements (extensions, new kitchen, NOT decorating). Keep all receipts as HMRC may ask for evidence.

When do I need to report and pay?

For UK residential property, you must report and pay CGT within 60 days of completion. This is different from other assets, which are reported in your annual Self Assessment tax return. Late filing and payment incur penalties and interest.