Updated - 2025/26 rates

Capital gains tax calculator for landlords - property sale UK 2025/26

Estimate the capital gains tax due when you sell a buy-to-let or second property. Uses current 2025/26 rates - 18% for basic rate taxpayers, 24% for higher rate. Allowable purchase and sale costs are deducted before the tax is applied.

Capital gains tax · UK 2025/26

Capital gains tax calculator for landlords

Calculate CGT when selling a buy-to-let or second property. Includes all allowable costs, Private Residence Relief if you ever lived in the property, and your 60-day HMRC reporting deadline. Uses confirmed 2025/26 rates: 18% basic rate, 24% higher rate.

Inputs

Enter your property details

Sale details
Purchase details
Your tax position
Income tax bandYour band determines the CGT rate. Basic rate = 18%; higher/additional = 24%. If the gain pushes you from basic into higher rate, enter your taxable income below for an accurate split.
OwnershipJoint ownership splits the gain. Each owner has a separate £3,000 annual exempt amount.
Private Residence Relief (PRR)
Did you ever live in this property as your main home?If yes, you may qualify for PRR which reduces the taxable gain for the period you occupied it.

PRR covers the period you lived there as your main home, plus the final 9 months of ownership regardless. Enter the total ownership period and the months you lived there.

All calculations run in your browser. No data is sent externally.

Output

Your CGT estimate

Ready —

Enter your property details to calculate.

Your CGT position may be more complex than it looks

Speak to a property tax specialist

A specialist property accountant can identify ways to reduce your bill legally — including timing your disposal across tax years, using your spouse's annual exempt amount, applying Private Residence Relief, and deducting costs you may have missed.

Find a property tax specialist

This calculator provides a planning estimate only and is not tax, legal, or financial advice. CGT rates used are 18% (basic rate) and 24% (higher/additional rate) for residential property disposals in 2025/26. The annual exempt amount is £3,000. Private Residence Relief calculations use the current 9-month final period (reduced from 18 months in April 2020). This calculator does not handle all reliefs, losses carried forward, non-UK residents, trusts, or complex part-disposal situations. Always confirm your position with a qualified accountant and report via HMRC's online service within 60 days of completion.

CGT rates on UK residential property — 2025/26

Rates apply to net gains above the £3,000 annual exempt amount. Both rates have applied since April 2024.

2025/26 confirmed rates
Basic rate taxpayers (income under £50,270) 18% on residential property
Higher rate taxpayers (income £50,270–£125,140) 24% on residential property
Additional rate taxpayers (income above £125,140) 24% on residential property
Annual Exempt Amount (AEA) — each owner £3,000 (2025/26, unchanged)
HMRC reporting deadline Within 60 days of completion
PRR final period allowance Last 9 months of ownership
Joint ownership benefit Each owner has a separate £3,000 AEA = £6,000 total tax-free

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Frequently asked questions

 What CGT rate do landlords pay in 2025/26?
What costs can I deduct from my capital gain?
Does the £3,000 annual exempt amount apply automatically?
What is the 60-day reporting rule for property sales?
Can my spouse's CGT allowance reduce my bill?
Does private residence relief apply to a property I used to live in?

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Disclaimer: This calculator provides an estimate based on publicly available UK tax rates and industry data current to 2025/26. It does not constitute tax, legal, or financial advice. Your actual figures may differ depending on your specific circumstances. Always confirm your position with a qualified solicitor, accountant, or financial adviser before making any property or financial decision.
@ 2026 LandlordCalcs · Rates updated 2025/26 · Not financial advice
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