Capital Gains Tax Calculator
Calculate CGT on UK property sales. Includes Private Residence Relief, letting relief, and the 2025/26 annual exempt amount.
Capital gains tax on UK property sales
Capital Gains Tax (CGT) is charged on the profit you make when selling a property that isn't your main home. For 2025/26, residential property gains are taxed at 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers.
Everyone gets a £3,000 annual exempt amount (reduced from £6,000 in 2023/24 and £12,300 in 2022/23). You can deduct allowable costs including solicitor fees, estate agent fees, and improvement costs (but not maintenance).
If you sell a property that was your main home for the entire time you owned it, Private Residence Relief means you pay no CGT at all. CGT on property must be reported to HMRC and paid within 60 days of completion.
Frequently asked questions
- What is the CGT annual exempt amount for 2025/26?
- The annual exempt amount for 2025/26 is £3,000 per person. This has been significantly reduced from £12,300 in 2022/23. Couples who jointly own a property each get their own £3,000 exemption.
- What are the CGT rates on property in 2025/26?
- Residential property gains are taxed at 18% if you're a basic-rate taxpayer, or 24% if you're a higher or additional-rate taxpayer. Your CGT rate depends on your total taxable income plus the gain — gains that push you into the higher-rate band are split accordingly.
- What is Private Residence Relief (PPR)?
- If you sell a property that has been your only or main home for the entire time you owned it, you're fully exempt from CGT. If you lived there for part of the time, you get proportional relief. The last 9 months of ownership always qualify for PPR, even if you've moved out.
- When do I need to report and pay CGT on property?
- You must report the disposal to HMRC and pay any CGT within 60 days of the completion date using the 'Report and pay Capital Gains Tax on UK property' service. This is separate from your annual self-assessment tax return.
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