How it works

This guide covers the same narrow scope as the calculator: a UK-resident individual disposing of UK residential property in 2026/27.

Use the property CGT calculator

1. Calculate the gain

Sale proceeds minus acquisition cost and the qualifying buying, selling and improvement costs you enter gives the gross gain. Estate-agent and solicitor fees and qualifying improvements are examples; normal maintenance and loan interest are excluded. A loss is shown as zero because losses are outside this estimator.

2. Apply the Annual Exempt Amount

The 2026/27 Annual Exempt Amount is £3,000 per individual. The equal joint-owner comparison splits the gain in half, but each owner must calculate and report their own share using their own taxable income.

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

Enter taxable income after Personal Allowance and Income Tax reliefs. The calculator does not subtract another Personal Allowance. Taxable property gain fitting in the remaining £37,700 basic-rate band is charged at 18%; the balance is charged at 24%.

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

Select full Private Residence Relief only as an assumption that all conditions are met. Partial occupation, letting and business use need a separate calculation. A UK resident with CGT due on UK residential property generally needs to report and pay within 60 days of completion. Non-residents have separate reporting rules even when no tax is due.

Continue with the 60-day reporting guide, or return to the calculator.

This is a non-binding educational estimate for a UK-resident individual disposing of UK residential property. It excludes non-residents, losses, other chargeable gains, partial Private Residence Relief, letting relief and other reliefs. It is not tax advice. Check GOV.UK or a qualified tax adviser.

Sources: GOV.UK — Capital Gains Tax rates · GOV.UK — Report and pay CGT on UK property · GOV.UK — Work out your property gain · GOV.UK — Private Residence Relief