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Taxation

Capital Gains Tax Calculator

Calculate the tax on your property sale — country-specific rules for PT, ES, DE, FR, US.

Long-term gains (held >1 year): 0%, 15% or 20% depending on income. Section 121 exclusion: $250k/$500k for primary residence.
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Gross Gain

$83,000

Tax Due

$19,754

Net Gain After Tax

$63,246

Effective Rate on Gain

23.8%

Net Proceeds

$271,246

Sale price minus agent fee and tax

Tax Breakdown

Sale Price+$300,000
Purchase Price-$200,000
Acquisition & Improvement Costs-$8,000
Agent Fee on Sale-$9,000
Gross Gain+$83,000
Taxable Gain (long-term)+$83,000
Tax (23.8% federal + NIIT)-$19,754

Want to know the total net amount you'll receive at closing?

Home Sale Proceeds Calculator

Country-Specific RulesUnited States

  • Short-term (<1 year): taxed as ordinary income at marginal federal rate (10–37%).
  • Long-term (≥1 year): 0%, 15%, or 20% federal rate depending on income.
  • Net Investment Income Tax (NIIT): additional 3.8% if income >$200k (single) or $250k (married).
  • Primary residence exclusion: $250k ($500k married) of gain excluded if lived in property 2 of last 5 years.

How It Works

This calculator determines the capital gains tax on property sales by applying country-specific tax rules. The calculation starts from the difference between the sale price and the corrected acquisition price (including acquisition costs, improvements, and agent fees).

Base Formula

Capital Gain = Sale Price − (Purchase Price + Acquisition Costs + Improvements + Agent Fee)

Common Exemptions

  • Primary residence (reinvestment)
  • Holding > 10 years (DE) or > 22 years (FR)
  • §121 exclusion $250k/$500k (US)

Frequently Asked Questions

What is the inflation coefficient (Portugal)?

It's a factor published annually by the Portuguese government that adjusts the purchase price for accumulated inflation. The older the property, the higher the correction — reducing the taxable gain.

Can I be exempt if I reinvest the proceeds?

In Portugal, if the property is your primary residence and you reinvest the sale proceeds in a new primary residence within 36 months (or 24 months before), you're fully exempt. Spain has a similar 2-year rule.

How does Germany's 10-year rule work?

In Germany (Spekulationsfrist), if you hold the property for more than 10 years, the capital gain is completely tax-free — regardless of the gain amount.

Does France's abatement system stack?

Yes. France applies progressive abatements from year 6 of ownership: full income tax exemption after 22 years, and full social charges exemption after 30 years. The abatement is applied per year of holding.

Data updated on 25 May 2026

Market benchmarks — Portugal

Sources: AT / Código do IRS, 2026

Taxa de mais-valias (residentes)
50% do ganho tributadoÀs taxas progressivas do IRS
Isenção habitação própria
SimSe reinvestido em HPP em 36 meses
Coeficiente de desvalorização
Aplica-seReduz o ganho tributável
Taxa efectiva típica
10 – 28%Depende do escalão de IRS
Não residentes (NHR extinto)
28% flatRegime transitório
Data updated August 2026. Indicative values for reference only.

About This Calculator

This calculator helps UK property owners estimate their potential Capital Gains Tax (CGT) liability when disposing of residential or commercial property. It is essential for investors, landlords, and homeowners selling properties that do not qualify for full Private Residence Relief, enabling them to understand the tax implications and plan their finances effectively.

How It Works

1

Determine Property Type and Ownership

First, identify if the property is residential or commercial, and whether it was owned individually, jointly, or through a trust. This distinction is crucial as certain reliefs and calculations can vary based on property use and ownership structure.

2

Input Acquisition and Disposal Details

Enter the purchase price and date, along with the sale price and date. Accurately include all allowable costs associated with buying, selling, and improving the property, such as stamp duty, legal fees, estate agent commissions, and significant renovation expenses. These costs reduce your taxable gain.

3

Account for Allowances and Reliefs

Specify any periods of private residence, if applicable, to calculate Private Residence Relief (PRR). Also, input any capital losses from previous tax years that can be offset against the current gain, and consider the Annual Exempt Amount (AEA) for the relevant tax year. For 2024/25, the AEA is £3,000.

4

Calculate Taxable Gain and Income

The calculator will determine the net capital gain after deducting allowable costs, reliefs, and the Annual Exempt Amount. This gain is then added to your taxable income for the year to ascertain your total income, which dictates the applicable CGT rate.

5

Review CGT Liability

Finally, the calculator will present your estimated CGT liability based on the applicable rates (18% or 24% for residential and commercial property gains for individuals, depending on your income tax band). Review the breakdown to understand how the tax was calculated and identify potential areas for optimization.

Worked Example — Austin, Texas, United States

For a $360,000 purchase or sale in Austin, Texas, United States, use current local transfer, legal and tax inputs instead of a national average.

  • Enter the transaction value and the locally applicable acquisition, sale or gain data.
  • Apply the calculator's country-specific tax method and keep municipality or region fields editable where relevant.
  • Verify exemptions, rates and deadlines against the official local authority before signing.

The estimate is educational; a local adviser should confirm the final tax position.

Frequently Asked Questions