12/11/2026

Capital Gains Tax on a rental property

Estimate UK residential property CGT for a UK-resident individual disposing of their own share in 2026/27. Use the UK basic-rate band available for gains even in Scotland. Excludes private residence relief, companies, non-residents and multiple disposals. Enter allowable costs and the unused annual exemption only.

Your figures

Estimate UK residential property CGT for a UK-resident individual disposing of their own share in 2026/27. Use the UK basic-rate band available for gains even in Scotland. Excludes private residence relief, companies, non-residents and multiple disposals. Enter allowable costs and the unused annual exemption only.

Worked example

Enter your figures to see the result.

Worked exampleYour result

Disposal date (usually unconditional exchange)12/11/2026
Sale proceeds for your share (£)250000
Purchase price for your share (£)190000
Allowable acquisition, improvement and sale costs (£)10000
Remaining annual exemption (£)3000
Remaining UK basic-rate band (£)10000
Gain before exemption£50,000.00
Taxable gain£47,000.00
Estimated CGT£10,680.00

Estimate UK residential property CGT for a UK-resident individual disposing of their own share in 2026/27. Use the UK basic-rate band available for gains even in Scotland. Excludes private residence relief, companies, non-residents and multiple disposals. Enter allowable costs and the unused annual exemption only.

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Worked example

A £50,000 gain less £3,000 exemption leaves £47,000. With £10,000 of basic-rate band available, tax is £1,800 plus £8,880.

For disposals between 6 April 2026 and 5 April 2027. Use your disposal date (usually unconditional exchange). The maximum individual exemption is £3,000. HMRC rates and allowances · HMRC calculation