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Updated 2026/27

UK Property CGT Calculator: 2026/27 Rates & Relief

Estimate your Capital Gains Tax (CGT) liability on residential property sales. This tool applies the current rates of 18% (Basic Rate) and 24% (Higher Rate), accounting for the reduced £3,000 Annual Exempt Amount.

1. Tax Year & Residency
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CGT bands are UK-wide: the 18%/24% split uses the UK higher-rate threshold (£50,270) for all UK taxpayers, including Scottish residents - so no region selection is needed. Scottish taxpayer? The capital gains tax Scotland calculator shows why your income tax bands do not change this. ?

2. Property Details
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3. Deductions & Income
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4. Was it ever your home?
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Answer No for a buy-to-let or a second home you never lived in. Answering Yes applies Private Residence Relief.

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Count from the last day you lived there as your only or main home to the date of sale. Enter 0 if it was still your only or main home when you sold it. This decides how much of the final period is still to be added: HMRC relieves only the part of the final 9 or 36 months your actual occupation did not already cover.

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Choose 36 months only if, at the date of sale, you or your spouse or civil partner is a disabled person or a long-term resident in a care home, and neither of you holds an interest in another home that would itself qualify for relief. Otherwise leave it at 9 months. HMRC CG64986

This tool apportions relief by time. It does not calculate lettings relief, or deemed-occupation periods for working away. See the notes below if either applies to you.
Data processed locally. We do not store financial details.
⚠️ Report within 60 Days: You must report and pay any Capital Gains Tax due on UK residential property within 60 days of the completion date.
Source: HMRC Manual CG15150 (Allowable Expenditure)

How the gain is worked out

You pay Capital Gains Tax: Tax on the profit when you sell or dispose of an asset that has risen in value. On shares it is 18% or 24% in 2026/27, charged only on gains above the annual exempt amount. on the gain, not the full sale price. Deduct your allowable costs - the Stamp Duty you paid, solicitors' and estate-agent fees, and money spent improving the property (an extension), but not repairs or maintenance such as painting or a new boiler. That line is HMRC's, set out in manual CG15150.

The first £3,000 of total gains in the year is tax-free (the The Capital Gains Tax allowance: the slice of gains you can realise each tax year before any CGT is due. It is £3,000 for 2026/27 and cannot be carried forward if unused.). Residential property is taxed at higher rates than other assets: 18% on gain that falls in your unused basic-rate band (income under £50,270) and 24% above it.

Your main home: Private Residence Relief

If a property was your only or main home for the whole time you owned it, Private Residence Relief: The relief that exempts the gain on your only or main home from Capital Gains Tax, for the time you lived there plus any part of a final period (9 months, or 36 if disabled or in care) your occupation did not already cover. exempts the entire gain. The complexity - and the gap most calculators skip - is what happens when it was your home for only part of the time.

The exempt slice is the period you lived there, plus any part of a final period your occupation did not already cover, divided by the total months you owned the property. Once the property has been your only or main home at some point, that final period qualifies for relief even after you have moved out. It is 9 months in the normal case, and 36 months where the owner is disabled or living in a care home (see below):

The word uncovered is doing real work there, and most calculators get it wrong. HMRC does not add the final period on top. It treats the last 9 months as residence, so those months only help you if you were not already living there. Someone who moved out for two years, moved back in, and sold while still living in the house gets relief for the months they occupied and nothing extra. Add the 9 months as well and you would claim relief twice for the same period, and understate the tax. HS283 Example 4 is HMRC's own illustration: a house owned for 192 months and occupied for 183 of them, sold while still lived in, qualifies for 183 of 192 months, not all 192.

exempt fraction = (months as your main home + 9) ÷ total months owned

How Private Residence Relief is apportioned Over ten years (120 months) of ownership by an owner on the standard 9-month final period, who lived in the property first and then moved out: 72 months lived in (exempt), 39 months let (taxable), and the final 9 months exempt - so 81 of 120 months escape Capital Gains Tax. The final 9 months are added here only because the owner had already moved out. Had they still been living there at the sale, those months would already sit inside the 72 and would add nothing. Ten years' ownership - which part is taxed? Lived in it - exempt 72 months Let - taxable 39 months final 9 months - exempt Exempt: 81 of 120 months (72 + 9) exempt taxable Source: gov.uk (HMRC CG64985, Private Residence Relief) · CGT applies UK-wide ukfinancetools.co.uk
Owned 10 years, lived in it 6, let for 4: the 6 years plus the final 9 months are exempt - 81 of 120 months.

Owned a flat for 10 years, lived in it the first 6, then let it for 4? The 6 years plus the final 9 months - 81 of 120 months - are exempt, so only about a third of the gain is taxable before your allowance.

The final period is 36 months, not 9, if you are disabled or in care

Almost every guide and calculator states the final period as 9 months without qualification. There is a statutory exception. Under section 225E TCGA 1992 the final period is 36 months where, at the date of disposal, either:

  • you are a disabled person or a long-term resident in a care home, and you have no other relevant right in relation to a private residence; or
  • your spouse or civil partner is, and neither of you has any other relevant right in relation to a private residence.

Two definitions do the work. A long-term resident is someone who has been, or can reasonably be expected to be, resident in the care home for at least 3 months. A relevant right means an interest in another dwelling that would itself qualify for Private Residence Relief - so owning other assets, or a property that could never be a residence, does not disqualify you.

The difference is not marginal. On a £100,000 gain over 10 years with 6 years of residence, the standard 9-month period exempts £67,500; the 36-month period exempts £90,000. Select 36 months in the calculator above to apply it. HMRC sets out the qualifying conditions in CG64986.

What this calculator does not do

It apportions Private Residence Relief by time, which covers the large majority of cases. Four things it deliberately leaves out, because getting them right needs facts a calculator cannot sensibly ask for:

  • Lettings relief - see below. It now needs a shared-occupancy apportionment of the property itself, not just of time.
  • Deemed occupation. Some absences still count as residence: up to 3 years for any reason, up to 4 years where your work forced you to live elsewhere, and unlimited time working abroad - each conditional on having lived there before and, usually, returning afterwards (s.223(3) TCGA 1992).
  • Job-related accommodation and the 24-month delay allowed while a home is being built or renovated.
  • More than one move-out inside the final period. The calculator assumes one continuous stretch of living there, ending on the date you give above. If you moved out, moved back, and moved out again all within the final 9 months (or 36, if the longer period applies to you), it counts only the last gap and so understates your relief. This matters most on the 36-month rule, where a spell at home between two periods in care is a realistic pattern.

If any of those apply, your exempt period is longer than the figure above. Read HMRC helpsheet HS283 or take advice.

Lettings relief: the rule that changed

Plenty of former landlords still expect up to £40,000 of A Capital Gains Tax relief on a former main home that was let. Since April 2020 it applies only where you shared occupancy with the tenant (e.g. a lodger), capped at £40,000.. Since 6 April 2020 it is far narrower: it applies only where you shared occupancy with your tenant - a lodger in the home you were living in. If you moved out and let the whole property, you almost certainly no longer qualify (HMRC CG64710).

For these reliefs worked through end to end with the arithmetic shown - the 18%/24% band split, the apportionment fraction and inherited base cost - see our guide on how to calculate CGT on property.

Inherited or gifted property

Your base cost is the market value when you acquired it, not what the previous owner paid. For an inherited property that is the probate value at the date of death, so your taxable gain is only the growth since then - which often turns a frightening-looking sale price into a modest bill.

Reporting and paying

If CGT is due on a UK residential property you must report and pay it within 60 days of completion, through HMRC's "Capital Gains Tax on UK property" account - separate from normal Self Assessment, and easy to miss. Non-residents must report every UK property disposal within 60 days, even when no tax is due. The full walkthrough is in our 60-day CGT reporting guide. For gains on shares and funds, see the CGT on shares guide and the shares CGT calculator.

Frequently Asked Questions

Do I pay Capital Gains Tax on my main home?

Usually no. If it was your only or main home for the whole time you owned it, Private Residence Relief exempts the entire gain. If it was your home for only part of the time, the relief is apportioned - see the section above.

How is Private Residence Relief worked out if I let the property for a while?

The exempt part is the months it was your main home, plus any part of the final period your occupation did not already cover, divided by the total months you owned it. Owned 10 years, lived in it 6, then moved out and sold 4 years later, on the standard 9-month final period: the 6 years plus 9 months (81 of 120 months) are exempt. If instead you had moved back in and were still living there at the sale, the final 9 months would already be occupied and add nothing. The final period is 36 months, not 9, if you qualify under the disability or care-home rule.

Is the final period ever longer than 9 months?

Yes. It is 36 months if, when you sell, you or your spouse or civil partner is a disabled person or a long-term resident in a care home, and neither of you holds an interest in another qualifying home. Almost every other calculator omits this.

Do I still get lettings relief?

Only if you shared occupancy with your tenant, such as a lodger, since the rules tightened on 6 April 2020. If you moved out and let the whole property, you almost certainly no longer qualify.

What is the Capital Gains Tax allowance for 2026/27?

The annual exempt amount is 3,000 pounds for individuals, unchanged from 2024/25. It was 6,000 pounds in 2023/24 and 12,300 pounds as recently as 2022/23.