Taxation
UK Capital Gains Tax Calculator on Property 2025/26
Estimate your CGT liability when selling a UK residential property. Includes Principal Private Residence relief, letting relief, and improvement costs.
Principal Private Residence Relief (Optional)
Fill in only if the property was your main home for part of the ownership period.
CGT Due
£27,644
Effective Rate
22.7%
| Gross Gain | £122,000 |
| − Annual Exempt Amount (£3,000) | (£3,000) |
| Taxable Gain | £119,000 |
How It Works
Calculate the Gain
Your gain = Sale Price − Purchase Price − Buying Costs − Selling Costs − Improvement Costs.
Principal Private Residence (PPR) Relief
If the property was your main home for part of the ownership period, that proportion of the gain is exempt. The last 9 months of ownership always qualify (even if you moved out).
Letting Relief
If you let the property while it was also your main home at some point, you may claim letting relief — the lowest of: the PPR relief amount, the letting gain, or £40,000.
Annual Exempt Amount & Tax Rates
The first £3,000 of net gain is exempt (2025/26). Remaining gain is taxed at 18% (basic rate taxpayers) or 24% (higher/additional rate taxpayers) for residential property.