CGT Property Estimator
Estimate the Capital Gains Tax on selling a UK residential property, including Private Residence Relief and Letting Relief.
Buying and selling
What you paid for the property, or its market value if you inherited it or were given it.
The date you acquired it. Used to work out your ownership period for Private Residence Relief.
The proceeds of sale, before deducting agent and legal fees.
The completion date. Your 60-day deadline to report and pay runs from this date.
Stamp duty, legal fees and survey fees paid when you bought.
Estate agent and solicitor fees on the sale.
Extensions, conversions and other improvements. Repairs and redecoration do not count.
Living in it, and your income
If you lived in it as your home, part of the gain is relieved — including the final 9 months of ownership whatever you were using it for by then.
Salary, self-employment profit, pensions and rent, before tax. This decides how much of the gain is taxed at 18% rather than 24%.
Enter a purchase and sale price above
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Tax year 2026/27 · figures as at 26 August 2026
How this is calculated
- Sale price£0
- Less purchase price-£0
- Less buying costsStamp duty, legal and survey fees-£0
- Less selling costsAgent and legal fees-£0
- Less capital improvementsExtensions and improvements, not repairs-£0
- Gain on the whole property£0.00
- Your 100% shareEach owner is taxed only on their own share of the gain£0.00
- Private Residence ReliefNot claimed — the property was never your only or main residence£0.00
- Gain after reliefs£0.00
- Less annual exempt amount£3,000 for 2026/27, assuming none is used against other gains-£0.00
- Taxable gain£0.00
- Basic rate band still availableYour basic rate band less your taxable income for the year£37,700.00
- Tax at 18%On £0.00 of the gain falling in the unused basic rate band£0.00
- Tax at 24%On £0.00 of the gain above the basic rate band£0.00
- Capital Gains Tax due£0.00
- Gain left after tax£0.00
Assumptions used
- UK residential property disposed of by a UK-resident individual in 2026/27. Residential gains are taxed at 18% within the unused basic rate band and 24% above it.
- The annual exempt amount is £3,000 and is assumed to be fully available — if you have other gains in the same year, less will be left for this one.
- Private Residence Relief is time-apportioned: the fraction of your ownership period you lived in the property as your only or main residence, plus the final 9 months of ownership. Those final 9 months only extend the relieved period — where you were still living there when you sold, they are already covered and are not added a second time.
- Letting Relief is the lowest of the Private Residence Relief, £40,000, and the gain attributable to the shared-occupancy letting period only. Since 6 April 2020 letting after you moved out gives no relief at all, so only months where you and your tenant were both in the property count.
- No capital losses brought forward or made in the year are taken into account.
- Periods of job-related absence, deemed occupation, business use of part of the property, and gardens over half a hectare are not modelled.
- Property held in a company or trust, non-resident disposals and mixed-use property follow different rules and are not covered here.
Selling a property and want the tax checked properly?
We'll email your full calculation, and check the things that move the number most — periods of deemed occupation, capital costs you may have forgotten, transfers between spouses, and losses you can set against the gain.
The 60-day rule, and what else to watch
Report and pay within 60 days of completion
If any Capital Gains Tax is due on a UK residential property you must file a UK Property Disposal return and pay the tax within 60 days of the completion date. The gain also goes on your Self Assessment return for the year. Late filing brings penalties and interest.
- Married couples and civil partners. Transfers between you are on a no gain, no loss basis, so moving a share before sale can use both annual exempt amounts and both basic rate bands.
- Improvements, not repairs. An extension or a new bathroom where there was none is deductible; redecorating and replacing like for like is not.
- Losses. Capital losses in the same year, and unused losses carried forward, come off the gain before the annual exempt amount.
- Deemed occupation. Some absences — working abroad, or up to three years for any reason — can still qualify for Private Residence Relief if you lived there before and after.
Related calculators
Indicative only. Capital Gains Tax depends on the full history of the property and your own tax position for the year, including other gains, losses and reliefs. Get the figure confirmed before you file — the 60-day deadline carries penalties and interest.