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2025/26 (current)

Capital Gains Tax Calculator

Calculate UK Capital Gains Tax on property sales. Includes Private Residence Relief, Letting Relief, and annual exemptions for 2024/25.

Property Details

5 years

Residential has higher CGT rates

Allowable Costs

Costs that reduce your taxable gain

Stamp duty, legal fees, survey

Agent fees, legal fees, EPC

Extensions, new kitchen (not repairs/decorating)

Your Tax Position

CGT rate: 24% for residential property

Tax Reliefs

These can significantly reduce your CGT
0 months

For Private Residence Relief - last 9 months always exempt

If you shared occupancy with tenants

Annual Exemption

2024/25 allowance (default £3,000). Update if HMRC changes this in future years.

Tax year: 2025/26 (current)
Update due 06/04/2026

This calculator is still using the last known rate schedule. Add the new year's rates to keep results accurate.

Capital Gains Tax

£15,600

@ 24% rate

Taxable Gain

£65,000

After reliefs

Net Proceeds

£275,400

After tax

Gross Gain:£68,000
Effective Rate:22.94%
Tax Band:Higher

No Private Residence Relief Applied

If this was ever your main home, you may be able to claim PRR. The last 9 months of ownership are always exempt even if you weren't living there.

Calculation Breakdown

Sale Price£300,000
Purchase Price-£200,000
Allowable Costs-£32,000
Gross Gain£68,000
Annual Exemption-£3,000
Taxable Gain£65,000
Tax Rate24%
Capital Gains Tax Due£15,600

Important Deadlines

60 DAYS
You must report and pay CGT on UK residential property within 60 days of completion. Late payment incurs penalties and interest.
TIP
If this is a rental property, consider your timing - completing in April after the new tax year gives you fresh annual exemption.
TIP
With a £15,600 tax bill, consult an accountant to ensure you've claimed all allowable costs and reliefs.

Capital Gains Tax

CGT = (Gain - Reliefs - Exemption) × Tax Rate

Gain = Sale Price - Purchase Price - Costs - Improvements. Reliefs include Private Residence Relief and Letting Relief. The annual exemption for 2024/25 is £3,000.

Frequently Asked Questions

What is Capital Gains Tax?

What are the CGT rates for property in 2024/25?

Do I pay CGT on my main home?

What is Private Residence Relief?

What is Lettings Relief?

What costs can I deduct?

When do I need to report and pay?

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