Calculator
Capital gains tax calculator.
An estimate of the CGT due when an individual sells a rental property in the 2026/27 tax year, using the 18% and 24% residential property rates.
Estimated CGT due
£25,364
effective rate 23.1% of your gain
Your chargeable gain
£107,000
after £3,000 annual exempt amount
Taxed at 18%
£5,270
within your remaining basic-rate band
Taxed at 24%
£101,730
above the basic-rate band
Total gain on the property £110,000. Your taxable income after the personal allowance is £32,430, leaving £5,270 of basic-rate band for the gain. The annual exempt amount for 2026/27 is £3,000 per person.
UK residents must report and pay CGT on a residential property sale within 60 days of completion. Private residence relief may reduce the gain if you lived in the property.
Rates and thresholds for England and Northern Ireland, checked against gov.uk on 9 September 2026. These calculators are for guidance only and are not tax, legal or financial advice. Your own position may differ; confirm figures with your accountant, solicitor or lender before relying on them.
How the rates work
Gains on residential property are taxed at 18% where they fall within your unused basic-rate band and 24% above it. The gain is added on top of your income for the year, so a higher-rate taxpayer pays 24% on the whole chargeable gain, while a basic-rate taxpayer may pay a mix. Everyone has a £3,000 annual exempt amount in 2026/27, and jointly owned property gives each owner their own allowance.
What you can deduct
The purchase price, stamp duty and legal costs on the way in, agent and legal fees on the way out, and the cost of capital improvements such as extensions, conversions and structural work. Routine repairs, redecoration and replacing like for like are revenue expenses claimed against rent, not against the gain. Keep the invoices: HMRC can ask for them years later.
Deadlines and reliefs
UK residents must report and pay CGT on a residential property disposal within 60 days of completion using HMRC’s online service, then include it again on the tax return. If you ever lived in the property as your main home, private residence relief can exempt part of the gain. Companies pay corporation tax on gains rather than CGT, which is one reason ownership structure matters before you buy.
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