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Capital Gains Tax Property Calculator UK 2026/27

Use our free property CGT calculator to estimate your capital gains tax on a UK property disposal in 2026/27. Enter your purchase price, improvements, sale proceeds and income. Rates: 18% (basic rate) or 24% (higher rate) after the £3,000 annual exempt amount.

2026/27 rates. Results are estimates, consult a tax adviser for your final position.

Open the full property CGT calculator

Our calculator handles all property types, second homes, buy-to-let, inherited property. Enter costs, improvements, losses and your income for a full CGT breakdown.

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How the property CGT calculation works

The CGT on a property sale is calculated in four steps:

  1. Calculate the gross gain: sale proceeds minus purchase price, buying costs, capital improvements and selling costs
  2. Deduct losses: capital losses from the same year reduce the gain first; brought-forward losses reduce to the AEA level
  3. Deduct the AEA: subtract the £3,000 annual exempt amount to get the taxable gain
  4. Apply the rates: 18% on the portion within your remaining basic-rate band, 24% on the rest

See our full guide to CGT on property for detail on allowable costs, Private Residence Relief and the 60-day reporting rule.

2026/27 property CGT rates at a glance

Basic-rate taxpayer portion18% Higher-rate taxpayer portion24% Annual exempt amount£3,000 60-day reporting ruleApplies if CGT owed

The property higher rate was 28% before 30 October 2024. It was cut to 24% from that date.

Worked example: buy-to-let sale 2026/27

Peter bought a buy-to-let for £200,000 in 2016 (buying costs £4,500) and spent £15,000 on a kitchen extension in 2020. He sells in 2026/27 for £320,000 (selling costs £8,000). Salary: £48,000.

Sale proceeds£320,000 Purchase price−£200,000 Buying costs−£4,500 Capital improvement−£15,000 Selling costs−£8,000 Gross gain£92,500 Annual exempt amount−£3,000 Taxable gain£89,500 Taxable income (£48,000 − £12,570)£35,430 Remaining basic-rate band (£37,700 − £35,430)£2,270 First £2,270 at 18%£409 Remaining £87,230 at 24%£20,935 Total CGT£21,344

Peter must report and pay within 60 days of completion.

Related guides and calculators

This page provides general information only. Results are estimates. Consult a qualified tax adviser before making disposal decisions.