How it works

The calculator starts with sale proceeds, then subtracts the purchase cost and the buying, selling and capital improvement costs you enter.

1. Calculate the gain

Sale proceeds minus acquisition cost and allowable costs gives the gross gain. A loss is shown as zero in this simplified estimator.

2. Apply the Annual Exempt Amount

The 2026/27 Annual Exempt Amount is £3,000 per individual. Equal joint ownership is modelled with two allowances.

3. Split the taxable gain between 18% and 24%

Other taxable income uses the basic-rate band first. Taxable property gain fitting in the remaining band is charged at 18%; the balance is charged at 24%.

4. Check Private Residence Relief and the 60-day rule

A property used as your only or main home throughout ownership may qualify for full Private Residence Relief. Where CGT is due on UK residential property, it generally needs to be reported and paid within 60 days of completion.

This is an educational simplified estimate for UK residential property. It does not model partial Private Residence Relief, letting relief or complex multi-asset cases, and it is not tax advice. Check the current rules with GOV.UK or a qualified tax adviser.

Sources: GOV.UK — Capital Gains Tax rates · GOV.UK — Report and pay Capital Gains Tax on UK property · HMRC HS283 — Private Residence Relief