Capital Gains Tax Calculator — Rental Property Sale

This calculator estimates the Capital Gains Tax due when you sell a UK rental property. It covers the annual CGT exempt amount, Private Residence Relief if you lived in the property at any point, and the two residential property CGT rates (18% and 24%) that apply depending on your total taxable income. The result is an estimate. CGT rates and reliefs change, and individual circumstances vary.

How to use

Enter the sale price, original purchase price, and any allowable costs (legal fees, estate agent fees, improvement work).
If you lived in the property as your main home at any point, select Yes and enter how long you owned it and how long you lived in it.
Enter any other capital gains in the same tax year, and your other taxable income.
Your estimated CGT will appear with a step-by-step breakdown.

Property details

Original purchase price (£) *The price you paid for the property.

Sale price (£) *The agreed sale price.

Qualifying improvement costs (£)Extensions, conversions, and renovations that added value. Not routine maintenance or like-for-like repairs.

Buying and selling costs (£)Solicitor fees, estate agent fees, and Stamp Duty Land Tax paid on purchase. Excludes mortgage costs and maintenance.

Private Residence Relief

If you lived in this property as your main home at any point, part of your gain may be exempt from CGT.

Did you ever live in this property as your main home? *YesNo

How many months did you live there as your main home?Count the months you used it as your main residence. Must not exceed total ownership period.

Total ownership period (months)The number of months from the date you purchased the property to the date of sale.

Other gains and income

Other capital gains you have already realised this tax year (£)Enter gains from other asset disposals in the same tax year. Enter 0 if none.

Your other taxable income this tax year (£)Salary, rental profit, pension, and any other taxable income. Used to determine which CGT rate applies.

Your CGT estimate

Gross gain

PRR qualifying months

PRR fraction

PRR-exempt gain

Gain after PRR

Net taxable gain

Remaining basic rate band

Gain taxed at 18%

Gain taxed at 24%

Gross gain

Private Residence Relief

-£

Gain after Private Residence Relief

Annual CGT exemption applied (2024/25: £3,000)

-£

Net taxable gain

CGT at 18% (basic rate)

CGT at 24% (higher rate)

Total estimated CGT

About these rates: CGT rates and the annual exemption can change in each budget. These figures use 2024/25 rates. The rate that applies to you depends on your total income in the tax year. If adding the gain to your income takes you above the basic rate band (£50,270 in 2024/25), the excess is taxed at 24%. Consult a tax adviser before selling.

Reporting deadline: You must report and pay CGT on a UK residential property sale within 60 days of completion using HMRC’s Capital Gains Tax real-time transaction service. Failure to report within 60 days results in late filing penalties.

Scope: This calculator covers a single owner’s position. Joint owners should each calculate their own share separately. Non-UK residents and companies face different rules and should seek specialist advice.

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Understanding your results

CGT on residential property uses two rates. Gains falling within your remaining basic rate income tax band are taxed at 18%. Gains above that threshold are taxed at 24%. Your other income determines how much of the basic rate band is available.

The annual exempt amount (£3,000 for 2024/25) is deducted from your gain before tax is calculated. If you have other capital gains in the same year, they consume part of this allowance first.

Private Residence Relief exempts a proportion of the gain based on how long you lived in the property as your main home. The final 9 months of ownership always qualify, regardless of whether you were living there, to allow time to sell. If you lived in the property for the entire ownership period, the full gain is exempt and no CGT is due.

Rates and rules

Capital Gains Tax on UK residential property is charged at 18% (basic rate) and 24% (higher and additional rate) for disposals from 30 October 2024. These rates replaced the former rates of 18% and 28% following the Autumn Budget 2024. Landlords are required to report and pay CGT on UK residential property disposals within 60 days of completion using HMRC’s Capital Gains Tax reporting service. Failure to report within 60 days results in late filing penalties.

Private Residence Relief is available under sections 222 to 226 of the Taxation of Chargeable Gains Act 1992. The final period exemption is currently 9 months (reduced from 18 months in April 2020). Confirm current rates and allowances at gov.uk before making any financial decision.