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Property Capital Gains Tax calculator

Estimate the tax on a residential property sale and check the reporting date within the tool’s scope.

2026/27Free · No email required

Your figures

How it works & sources ↓
Scope and assumptions

Enter your figures below to estimate the tax due and your 60-day reporting deadline. Nothing you type leaves your browser.

2026/27 rates, figures checked 23 October 2026. Not modelled: lettings relief; capital losses in this tax year or brought forward; periods of absence that can still count as occupation (working abroad, up to four years of job-related absence, and up to three years for any reason, TCGA 1992 s.223(3)); up to 24 months before you moved in where the delay was construction, renovation, redecoration or alteration, or the sale of your previous main home (TCGA 1992 s.223ZA); the 36-month final period that can apply where the owner is a disabled person or a resident in a care home (TCGA 1992 s.225E); partial use of the annual exempt amount (the tick box treats it as either fully available or fully used); business use of part of the property and gardens or grounds over half a hectare (TCGA 1992 s.222(2)); pension contributions and Gift Aid, which can widen the basic rate band; property owned before 31 March 1982; trusts, personal representatives and non-resident rules. The months you lived there are treated as one unbroken block ending when you moved out, so a second, later spell of residence is not counted. Joint owners: use your share only. Sources: GOV.UK: CGT rates and allowances, HMRC helpsheet HS283: private residence relief and GOV.UK: report and pay CGT. This is an estimate for general information, not advice.

Sets the tax year. This calculator supports exchange from 6 April 2026 to 5 April 2027. Conditional contracts, gifts and unusual disposals need an individual check.

The day the sale completed. Used for the ownership period and the 60-day reporting deadline. The exchange date above sets the tax year.

Used with completion date to fill total months owned. If you inherited or were given it, use the date you acquired it. Check the period in special cases.

£

Salary, self-employment profit, rental profit and pension, before your personal allowance.

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£
£

What you paid, or the market value when you inherited it or were given it.

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£

Improvement work such as an extension or a loft conversion. Not repairs, maintenance or decorating. Work already claimed as a repair against rental income cannot be deducted here as well.

Months you actually lived there as your only or main home. Leave at 0 if it never was.

Used to fill the months since you last lived there. Leave blank if you still lived there on completion day.

Filled from the move-out and completion dates, including a partial month. Enter 0 if you still lived there when you sold. Check and adjust for unusual occupation periods.

Estimated from acquisition and completion dates, including a partial month. Check the period where dates or ownership history are unusual; you can adjust it. Relief calculations before 31 March 1982 start on that date.

Your estimate

Enter your figures, then calculate to see the result and its breakdown.

This calculator works out the capital gains tax on a UK residential property sale using 2026/27 rules: an annual exempt amount of £3,000 (2026/27), tax at 18% within whatever is left of your basic rate band and 24% above it (the basic rate band covers the first £37,700 of taxable income, which is your income after the personal allowance), private residence relief for the months you lived there taken together with the last 9 months of ownership, and your 60-day reporting and payment deadline as an actual calendar date.
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If your completion date has already passed the deadline, it tells you plainly.

How to use it

  • Enter your completion date, sale price and selling costs, then what you paid, your buying costs and any capital improvements (improvement work such as an extension or a loft conversion, not repairs, maintenance or decorating). Work you have already claimed as a repair against rental income cannot also be deducted here.
  • If the property was ever your main home, enter the months you lived there, the months between moving out and completion (0 if you still lived there when you sold), and check the total months filled from your acquisition and completion dates. Relief covers the months you lived there taken together with the last 9 months of ownership, which qualify in any event.
  • Tick the box if you have already used your £3,000 annual exempt amount (2026/27) this tax year, add your total income before tax, and press calculate.
  • Nothing you type leaves your browser.

The 60-day deadline matters more than the rate

UK residents must report and pay CGT on a UK residential property sale within 60 days of completion, using HMRC's online property account. Miss it and penalties and interest follow, even if your Self Assessment return is months away. The calculator prints your exact deadline in large text for that reason. Source: GOV.UK: report and pay Capital Gains Tax.

Assumptions and limits

Figures are correct as at 23 October 2026 and use the rates on GOV.UK: Capital Gains Tax rates and allowances. The list below is a summary; the note under the calculator carries the full list of what it does not model. The calculator does not model:
  • Lettings relief.
  • Capital losses brought forward.
  • Pension contributions and Gift Aid payments that can extend the basic rate band.
  • Non-resident rules.
  • Joint owners: run it on your share of everything (typically half), because each owner has their own exempt amount and bands. Estimates only.

Frequently asked questions

What happens if I miss the 60-day deadline?

HMRC charges late filing penalties and interest on unpaid tax, and the exposure grows the longer the return is outstanding. File as soon as possible even if late; a late return with payment is always better than silence. If you have a reasonable excuse you can appeal a penalty.

How does private residence relief actually work?

The gain is apportioned by time. The exempt fraction is the months the property was your only or main home, taken together with the last 9 months of ownership in any event, divided by the total months you owned it. The two periods are combined, not added up. Where you were still living there in the last 9 months, those months are already counted once and are not counted twice. Where you lived there for fewer than 9 months, the last 9 months still qualify on their own.

A flat owned for 120 months, lived in for the first 60 and let for the last 60, is relieved on 69/120 of the gain. The same flat lived in for the last 60 months up to the sale is relieved on 60/120. A flat owned for 120 months and lived in only for the last 4 is relieved on 9/120, because the last 9 months qualify whatever the property was used for in them. Certain absences can also count as occupation; this calculator models only actual occupation and the last 9 months. Source: TCGA 1992 s.223(2) and HMRC helpsheet HS283.

Why 18% and 24%, and which applies to me?

Since 30 October 2024 the CGT rates on residential property and other assets are unified at 18% and 24% (2026/27). Your taxable gain fills whatever is left of your basic rate band at 18%; anything above is taxed at 24%. The basic rate band (2026/27) covers the first £37,700 of taxable income, which is your income after the personal allowance, so the gain is taxed as the top slice of your income. Higher earners therefore usually pay 24% on the whole gain.

We own the property jointly. Do we each get the £3,000 exemption?

Yes. Each owner reports their share of the gain, uses their own £3,000 annual exempt amount (2026/27) and their own rate bands, and files their own 60-day return. Run the calculator once per owner using your share of the sale price, costs and gain.

Do I still need to report if there is no tax to pay?

UK residents generally do not need a 60-day return where no CGT is due, for example a fully relieved main home. You may still need to report the disposal on Self Assessment if you file a return and the proceeds are large enough. Non-residents are different: they must report UK property disposals within 60 days even where no tax is due.

Method and official sources

Read the calculation guidance above alongside the official sources. Check the scope and assumptions before using your result.

Vision Consulting · Chartered Accountants

Last updated 23 October 2026

Tax assumptions: 2026/27 · Sources checked 23 October 2026

This is an estimate for general information, not advice. Your position depends on your circumstances. Speak to us before acting.