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Capital Gains Tax Property Calculator

Use this capital gains tax property calculator to estimate CGT when selling a UK residential property that is not your main home. Enter your sale price, purchase price and allowable costs to get an estimate of your taxable gain and tax due.

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Which income tax band are you in?
Estimated CGT
£22,080.00
Gain£95,000.00
Taxable gain£92,000.00
Rates used18% / 24%
Tax breakdown
Taxed at basic rate£0.00
Tax at basic rate£0.00
Taxed at higher rate£92,000.00
Tax at higher rate£22,080.00
This estimate assumes a UK resident individual selling a residential property that is not their main home.
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How this CGT property calculator works

This calculator estimates Capital Gains Tax (CGT) on a residential property sale using a simplified model.

  • Gain = sale price − purchase price − allowable costs.
  • Taxable gain = gain − annual exempt amount (cannot go below £0).
  • Rates: we apply residential property CGT rates depending on your selected rate band.
Example model (default scenario)
This shows the default scenario when the page loads. It stays the same as a quick sanity check.
Tax due£22,080.00
Taxable gain£92,000.00
Important

This is an estimate only and doesn’t cover every relief or special rule (for example, Private Residence Relief, losses, lettings relief, non-resident rules, trusts/companies).

CGT rates and the annual exempt amount can change. If you’re unsure, check HMRC guidance or speak to a tax adviser.
How it works

This calculator estimates CGT on a residential property disposal by working through three steps:

  1. Work out the gain: sale price minus purchase price minus allowable costs.
  2. Apply the annual exempt amount: taxable gain is the remaining gain after the allowance (floored at zero).
  3. Apply residential CGT rates: based on the rate band option you choose (basic/higher/mixed).

This is not a full tax return. Reliefs like Private Residence Relief and other circumstances can change the outcome materially.

Rates and thresholds

Last verified: 05/03/2026. Primary sources: GOV.UK CGT rates, GOV.UK tax when you sell property.

Rates and allowances can change. This calculator uses the residential CGT rates baked into the site logic at the time of verification:

  • Basic-rate residential CGT: 18%
  • Higher/additional-rate residential CGT: 24%

Reporting/payment deadlines for UK residential property disposals are described on GOV.UK (see the Trust panel sources for the current rules).

Worked examples

Worked examples (rounded) using the same calculation logic as the on-page tool:

Example 1 — Higher-rate scenario

  • Sale £350,000; purchase £250,000; allowable costs £5,000 → gain £95,000
  • Annual exempt amount £3,000 → taxable gain £92,000
  • Tax due at 24%: £22,080

Example 2 — Mixed rate (part basic, part higher)

  • Taxable gain £92,000 with £10,000 taxed at basic rate
  • Basic part: £10,000 × 18% = £1,800
  • Higher part: £82,000 × 24% = £19,680
  • Total tax due: £21,480

Example 3 — No taxable gain

  • Sale £260,000; purchase £250,000; allowable costs £10,000 → gain £0
  • Taxable gain £0 → tax due £0
Edge cases and exclusions
  • Private Residence Relief: main-home relief can reduce/erase CGT and isn’t modelled here.
  • Losses: carried-forward losses and other gains in the year can change what you owe.
  • Non-residents, companies, trusts: different rules can apply.
  • Allowable costs detail: only certain costs qualify; always cross-check against HMRC guidance.
  • Deadlines: reporting/payment windows depend on completion date; check GOV.UK for the current rule.
Assumptions
  • This is a simplified estimate for guidance only.
  • It assumes a UK resident individual selling a residential property that is not their main home.
  • It does not model Private Residence Relief (PPR), lettings relief, losses carried forward, non-resident rules, trusts, or company disposals.
  • Rates and allowances (including the annual exempt amount) can change.
Methodology

Gain = sale price − purchase price − allowable costs.

Taxable gain = max(0, gain − annual exempt amount).

Tax due depends on the residential CGT rates and the rate band you select. “Mixed” lets you enter how much gain is still taxed at the basic rate.

What to do next
FAQ
What does the capital gains tax property calculator assume about the property you are selling?
It is aimed at a UK residential property that is not your main home. It does not model detailed reliefs like Private Residence Relief.
Which costs should be entered as “allowable costs” in this CGT property calculator?
Typical allowable costs can include buying and selling costs and qualifying improvement costs. If you are unsure what is allowable, check HMRC guidance or ask a tax adviser.
Why does the CGT calculator ask for the annual exempt amount?
The annual exempt amount is deducted from the gain to calculate the taxable gain, subject to a floor of £0. The allowance can change by tax year.
What does the “rate band” selection change in the CGT property estimate?
It changes which residential CGT rate is applied. The mixed option lets you split part of the gain into basic-rate treatment if you know your remaining basic band.
If I choose “mixed”, what does “remaining basic rate band” mean on this page?
It is the portion of taxable gain you expect to be charged at the basic residential CGT rate before the remainder is charged at the higher rate.
Does the CGT property calculator include capital losses from other assets?
No. It is a simplified estimate and does not include carried-forward losses or other tax planning considerations.
Why can the taxable gain be zero even if the sale price is higher than the purchase price?
Allowable costs and the annual exempt amount can reduce the taxable gain. If the result goes below zero, the calculator floors it at £0.
Does this CGT calculator include Private Residence Relief or lettings relief?
No. Those reliefs depend on your occupancy history and other facts. This tool is a starting estimate, not a full CGT computation.
Is the CGT estimate the amount I will definitely owe to HMRC?
No. CGT depends on your full tax position and reliefs. Use this as a guide and verify with HMRC guidance or a qualified tax adviser.
Does the calculator handle jointly owned property sales?
Not explicitly. If you want a rough estimate, you can model your share by entering your portion of prices and costs, but that may not reflect all rules.
What if I improved the property with an extension or major refurbishment?
Some improvement costs may be allowable, but routine maintenance usually is not. Only include costs you reasonably believe are allowable, and keep records.
How does the CGT property calculator treat selling costs like estate agent fees?
Selling costs can be included in allowable costs if they are allowable for CGT purposes. This tool treats allowable costs as a single combined figure.
Why does the calculator show both the gain and the taxable gain?
The gain is the raw profit before allowances. The taxable gain is what remains after deducting the annual exempt amount (and applying the floor at zero).
What should I do if CGT rates or allowances change after I ran the calculator?
Re-run the scenario with updated values. Tax rules change over time, so verify current rates and allowances for the tax year of disposal.
Is there a reporting deadline for UK property CGT that this calculator accounts for?
No. The calculator estimates tax only. Reporting and payment deadlines can apply to UK property disposals, so check current HMRC rules.
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