# 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.

## 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](https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances) · [HMRC calculation](https://www.gov.uk/capital-gains-tax/rates)

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https://www.rentila.co.uk/tools/property-capital-gains