Capital Gains Tax on Property Calculator 2026/27

Private Residence Relief removes the share of the gain that relates to the time the property was your only or main home. If it was your main home at any point, the last 9 months of ownership always qualify too, even if you had moved out (36 months if you are disabled or in long-term residential care and have no other home). The calculator works this out as a fraction of the whole gain: years lived in, plus the final period, divided by years owned.

Some absences count as time lived in, for example up to 3 years for any reason, up to 4 years when you had to work elsewhere in the UK, and any period working abroad, usually as long as you lived in the home before and after. If you think an absence qualifies, add it to the years lived in. Nominating a home when you have two can also change the answer.

Before 6 April 2020, landlords who had once lived in a property could claim Lettings Relief on the period it was let. For disposals from that date, it only applies if you lived in the home at the same time as your tenant, for example with a lodger in a spare room. Letting the whole property after you moved out no longer qualifies.

Where it does apply, the relief is the lowest of: the Private Residence Relief you get, £40,000, and the gain made from the part you let out. It does not cover periods when the home was empty. Because it depends on how much of the home was let and for how long, this calculator does not include it: if it applies to you, deduct it from the chargeable gain.

Each owner pays tax on their own share of the gain, with their own £3,000 exempt amount and their own basic-rate band. That is why a jointly owned property often costs less in total than the same property owned by one person. On the £60,000 buy-to-let gain above, split 50:50 between the £57,430 earner and a partner on £20,000, the bill falls from £13,680.00 to £11,340.00 (£6,480.00 plus £4,860.00).

Married couples and civil partners can usually transfer assets between themselves without CGT, so moving a share to a lower-earning spouse before a sale can save tax. The transfer must be genuine and outright. Check the income side with the income tax calculator.

You can deduct the costs of buying (including stamp duty, solicitor and survey fees), selling (estate agent and solicitor) and improving the property, such as an extension. Normal maintenance like decorating or repairs does not count, and nor do mortgage interest or the mortgage itself.

If tax is due, report and pay within 60 days of completion through HMRC's online UK property service. If you also file Self Assessment, you include the sale there too and the payment already made is credited. UK residents do not need to make a 60-day report when no tax is due, for example because the whole gain is covered by Private Residence Relief or is within the exempt amount. Non-residents must report every UK property sale even when no tax is due.

Related tools: the main capital gains tax calculator for shares and other assets, the buy-to-let calculator, and the second home stamp duty calculator for the purchase side. Our capital gains tax guide for 2026/27 covers the wider rules.