Capital Gains Tax Calculator
Calculate CGT on the sale of a residential property. Includes Private Residence Relief, lettings relief, and the 2025/26 annual exempt amount.
Purchase & sale
Stamp duty, solicitor fees, survey at purchase
Capital improvements (not repairs) during ownership
Estate agent, solicitor, EPC fees
Ownership & relief
As your main home
Employment, pension, rental income etc. — determines which CGT rate applies. Below £50,270 = 18%, above = 24%. Gains can span both bands.
Capital Gains Tax
CGT to pay
£0
Effective rate
0.0%
Calculation breakdown
No CGT is due as there is no gain on this disposal. You may be able to carry forward the loss.
Capital Gains Tax on property explained (2025/26)
CGT rates on residential property are 18% for basic rate taxpayers and 24% for higher/additional rate taxpayers (from 30 October 2024).
Annual Exempt Amount: For 2025/26, the first £3,000 of gains per tax year is tax-free. This was reduced from £6,000 in 2023/24.
Private Residence Relief (PRR): If the property was your main home for part of the ownership period, that portion of the gain is exempt. The final 9 months of ownership always qualify as "deemed occupation" regardless of whether you lived there.
Lettings Relief: Since April 2020, this only applies if you shared the property with a tenant (e.g. letting a room). The maximum relief is £40,000 or the amount of PRR, whichever is lower.
Allowable costs: You can deduct purchase costs (stamp duty, solicitor fees), capital improvements (not repairs), and selling costs from the gain.
CGT on UK residential property must be reported and paid within 60 days of completion. This calculator provides estimates — consult a tax adviser for complex situations.
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