UK Property CGT Calculator (2026)

Original paid price (SDLT not included in base cost). Date drives the ownership period for PRR apportionment.

Realistic estimate — if you're modelling, stress-test at ±10%. Sale date determines which tax-year rates apply.

Only capital improvements that enhance the property beyond its original state. HMRC rejects redecoration, maintenance and like-for-like replacements.

Estate agent commission (typically 1–2%), conveyancer (£1–1.5k), EPC (~£60–£120), any deed of variation fees.

Basic-rate uses 18% CGT; higher and additional use 24%. If your total income + taxable gain pushes you from basic to higher in the sale year, some of the gain is taxed at 18% and some at 24%.

If the property was ever your home, enter the months you lived there. The tool adds 9 final months automatically.

Transfers between UK-domiciled spouses are at no-gain/no-loss — the receiving spouse inherits the base cost. Splitting the asset 50/50 before sale unlocks two annual exemptions and can move part of the gain into a basic-rate band if one partner has lower income.

Transferring a property into a limited company is a market-value disposal for CGT (you pay now). In return, the company owns at the new base cost and future sales pay corporation tax (19–25%) instead of CGT. The 18/24% rates usually make incorporation a loss for single-property landlords.

Capital losses from any CGT-relevant asset (shares, other property, crypto) carry forward indefinitely and can offset residential property gains. You must register the loss in a self-assessment return within 4 years of it crystallising.

Non-residents pay UK CGT on UK property disposals at the same 18/24% rates, with the same 60-day reporting rule. The rebasing to April 2015 values still applies for non-residents who owned property before that date.

Pair this with the Landlord Rental Yield tool to size total return, the HMO vs Single Let comparator for income strategy, and the Airbnb vs Long Let tool if you're weighing short-term vs long-term letting.