Capital Gains Tax Calculator
Work out the Capital Gains Tax on a residential property disposal for 2025-26. Deduct your costs and improvements, apply Private Residence Relief and the annual exemption, and see the tax due across the 18% and 24% bands — for single or joint owners.
What you'll get
- Estimate the Capital Gains Tax on a residential property sale
- See the impact of Private Residence Relief and your costs
- Model single or joint (50/50) ownership side by side
When you sell a residential property that isn't fully covered by Private Residence Relief, you may owe Capital Gains Tax. This calculator works out the gain after your purchase price, buying and selling costs and capital improvements, then applies the reliefs and 2025-26 rates.
It mirrors the working our tax team use — including Private Residence Relief based on how long the property was your main home, the £3,000 annual exemption, and the 18% and 24% residential rates determined by your income band.
Joint ownership splits the gain, reliefs and annual exemption equally between two owners.
The sale
What it cost you
Private Residence Relief
Taxable income (excl. gain)
Results
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This is a simplified calculator for residential property and planning purposes only. It does not cover every scenario (e.g. lettings relief, mixed-use, trusts or non-residents). Please consult a Nordens tax adviser for advice tailored to your circumstances.
Disclaimer: This calculator provides indicative estimates based on the information you enter and current rules. It is for general guidance only and does not constitute financial, tax or accounting advice. Figures should not be relied upon for decisions — please speak to a Nordens advisor for advice tailored to your circumstances.
How Capital Gains Tax on property is calculated
- Start with the sale price and deduct the purchase price.
- Deduct buying and selling costs, such as stamp duty, legal fees and estate agent fees.
- Deduct the cost of capital improvements, such as an extension or loft conversion.
- Apply Private Residence Relief for any period the property was your main home, plus the final 9 months of ownership.
- Deduct any available capital losses and your £3,000 annual exempt amount.
- Tax the remaining gain at 18% within your unused basic-rate band and 24% above it.
Residential property CGT rates for 2025-26
| Item | 2025-26 |
|---|---|
| Annual exempt amount (per person) | £3,000 |
| Rate within the basic-rate band | 18% |
| Rate above the basic-rate band | 24% |
| Basic-rate band | £37,700 of taxable income |
| Reporting and payment deadline | 60 days from completion |
A worked example
Sam bought a flat for £250,000 and sold it for £400,000. Buying and selling costs came to £15,000 and a new kitchen and extension cost £35,000, leaving a gain of £100,000.
Sam lived in the flat for 4 of the 10 years owned. With the final 9 months added, 4.75 of 10 years qualify for Private Residence Relief, so £47,500 is relieved. After the £3,000 annual exemption, £49,500 is taxable.
With £20,000 of basic-rate band unused, £20,000 is taxed at 18% (£3,600) and £29,500 at 24% (£7,080), giving an estimated bill of £10,680. The calculator above runs these same steps with your figures.
Frequently asked questions
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