Annual rental income Gross rent before expenses. £ Allowable non-finance expenses Repairs, insurance, agent fees, compliance, accountancy, and similar costs. £ Mortgage interest / finance costs Interest and finance fees. Do not include capital repayment here. £ Mortgage capital repayments Cash-flow only. Capital repayments do not receive finance-cost tax relief. £ Other taxable income after allowances Taxable salary, pension, self-employment or other income after Personal Allowance. £ Personal Allowance Default shown for 2026/27. Used only to estimate adjusted income for the reducer cap. £ Basic-rate band after allowances Default for England, Wales and Northern Ireland in 2026/27. £ Tax region This calculator uses England, Wales and Northern Ireland bands by default. England / Wales / Northern Ireland Scotland — show warning Include old-method comparison? Shows the estimated tax if finance costs were fully deductible. Yes No Portfolio / property label Optional label for the output table.