Rates updated for 2025/26 tax year
Property Capital Gains Tax Calculator
Calculate CGT on residential property sales — buy-to-let, second homes, inherited property. Includes the £3,000 annual allowance and 18%/24% property CGT rates.
18% Basic rate·24% Higher rate·Was 28% before Oct 2024
Property CGT Notes
- • You must report and pay CGT on residential property within 60 days of completion via HMRC's online service.
- • Your main home is usually exempt under Private Residence Relief — this calculator is for second properties.
- • Allowable costs include stamp duty, legal fees at purchase, estate agent fees at sale, and capital improvement works.
- • Inherited property uses probate value (market value at date of death) as the cost basis, not the original purchase price.
Enter Your Details
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Used to determine your CGT rate band
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Other CGT gains already realised in 2025/26
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2025/26 Rates: 18% (basic rate) · 24% (higher rate) · £3,000 annual allowance
Enter your purchase and sale prices
Your CGT breakdown will appear here instantly
Property CGT Rates 2025/26 — What Changed?
Before the Autumn Budget on 30 October 2024, higher rate taxpayers paid 28% CGT on residential property gains. This was reduced to 24%, while the basic rate of 18% remained unchanged. Report on HMRC's property CGT reporting service within 60 days of the completion date.