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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.

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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.

Written and reviewed by James Whitfield and the UKCapitalGainsTaxCalculator editorial team.

Every figure is checked against current HMRC and GOV.UK guidance and reviewed for the 2026/27 tax year. We explain how the tax works in plain English with worked examples, not just numbers. Editorial standards · Sources · About us