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Capital Gains Tax Calculator
Estimate the Capital Gains Tax on selling a residential investment property in the 2026/27 tax year, for one owner or two.
Sell a buy-to-let or second home for more than it cost and the profit is a capital gain. After the annual exempt amount, individuals pay Capital Gains Tax at 18% or 24% in 2026/27, depending on their taxable income. On most sales of UK property, any tax due must be reported and paid within 60 days of completion.
This calculator covers a residential investment property sold by one or two individuals in the 2026/27 tax year. Private Residence Relief is out of scope: if the property has ever been your main home, the result may overstate the tax, so take advice.
CALCULATOR
Estimate the tax on a sale
Stamp duty, solicitor and survey fees paid when you bought
Estate agent and solicitor fees on the sale
Work that added to the property, such as an extension. Not repairs or decorating
Taxable income for 2026/27 before the Personal Allowance: salary, pension, rental profit
Splits the gain equally. Each owner has their own allowance and rate bands
Used when the property is owned jointly
Tick if other gains have used the £3,000 allowance. Applies to each owner
Estimated Capital Gains Tax
Gain
Taxable gain after allowance
Tax at 18%
Tax at 24%
Effective rate on the gain
Tax by owner
Net proceeds after selling costs and tax
Report and pay
Save to PROXERAAssumes UK-resident individuals, a residential property that has never been a main home, a sale completing in 2026/27 and no capital losses. Income is used to find how much of the £37,700 basic rate band is left. Net proceeds are before repaying any mortgage. Default inputs are illustrative examples, not a real property.
HOW IT WORKS
How it's calculated
1. The gain
Sale price less the purchase price, the costs of buying and selling, and the cost of capital improvements. Stamp duty, estate agents' and solicitors' fees count, as do improvement works such as an extension. Normal maintenance, such as decorating, does not. With the example figures, £300,000 less £220,000, £12,000, £5,000 and £15,000 leaves a gain of £48,000.
2. The allowance
Each individual has an annual exempt amount of £3,000 for 2026/27, and only the gain above it is taxed. If other gains this tax year have already used it, tick the box and the whole gain is taxable.
3. The rate
Your taxable income is your income less your Personal Allowance of £12,570, which falls by £1 for every £2 of income above £100,000. Gains that fit in what is left of the £37,700 basic rate band are taxed at 18%, and the rest at 24%.
In the example, £40,000 of income leaves £27,430 of taxable income and £10,270 of the band. £10,270 at 18% is £1,849 and the remaining £34,730 at 24% is £8,335: £10,184 in total, an effective 21.2% of the gain.
| Capital Gains Tax, 2026/27 | Individuals |
|---|---|
| Annual exempt amount | £3,000 |
| Rate on gains within the basic rate band | 18% |
| Rate on gains above the basic rate band | 24% |
| Basic rate band | £37,700 of taxable income |
| Personal Allowance | £12,570, reduced above £100,000 of income |
| Report and pay, UK residential property | Within 60 days of completion |
Joint owners
Each owner works out the gain on the share they own. Tick the joint box and the gain is split 50/50, with each owner getting their own allowance and rate bands. On the example figures, with a second owner earning £30,000, the total falls to £8,248.
Reporting within 60 days
UK residents must report and pay any Capital Gains Tax due on UK residential property within 60 days of completion, the date you stop owning the property. If your total gains are under the tax-free allowance, you do not need to report them online. Non-UK residents must report every sale of UK property or land by the deadline, even with no tax to pay. Late reporting or payment can bring interest and a penalty.
What this calculator leaves out
- Private Residence Relief and any other relief for a former home
- Capital losses, from this or earlier tax years
- Non-UK residents, companies and trusts
- Anything that changes your basic rate band other than the Personal Allowance
Planning a sale alongside a purchase? The stamp duty calculator covers the next property, and the limited company calculator compares ownership structures for it.
FAQ
Capital Gains Tax on property, answered
What Capital Gains Tax rates apply to property in 2026/27?
For individuals, 18% on gains that fall within your remaining basic rate band and 24% on gains above it, after the £3,000 annual exempt amount.
When do I have to report and pay?
UK residents must report and pay any Capital Gains Tax due on UK residential property within 60 days of completion. If your total gains are under the tax-free allowance, you do not need to report them online. Non-UK residents must report every sale of UK property or land, even when there is no tax to pay.
Which costs reduce the gain?
The costs of buying and selling, such as stamp duty and estate agents' and solicitors' fees, and the cost of improvements such as an extension. Normal maintenance, such as decorating, does not count.
How does joint ownership change the tax?
Each owner works out the gain on the share they own, and each has their own £3,000 allowance and their own rate bands. This calculator assumes a 50/50 split.
Does Private Residence Relief apply?
Not in this calculator. If the property has been your main home at any point, relief may reduce the tax, and the rules depend on your history with the property. Speak to a qualified adviser.
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Read the guideThis calculator gives an estimate based on the information entered and the 2026/27 rates set out above. It is general information, not tax advice, and it does not cover every relief or circumstance. Default inputs are illustrative examples, not a real property or client. Confirm your position with a qualified tax adviser before you sell, or contact us to talk through your plans. Property investment involves risk: capital is at risk and past performance is not a reliable indicator of future results.
Sources: GOV.UK, Capital Gains Tax rates and allowances, GOV.UK, Capital Gains Tax: what you pay it on, rates and allowances, GOV.UK, Capital Gains Tax allowances, GOV.UK, Tax when you sell property: work out your gain, GOV.UK, Tax when you sell property, GOV.UK, Report and pay Capital Gains Tax on UK property, legislation.gov.uk, Taxation of Chargeable Gains Act 1992, section 38, GOV.UK, Income Tax rates and Personal Allowances, GOV.UK, Income over £100,000. Checked 22 October 2026.
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