What this calculator helps with
This tool gives a broad estimate of Capital Gains Tax when selling a
UK property that is or was your main residence. It shows the estimated
gain, Private Residence Relief, chargeable gain and possible CGT due.
Common uses
- Estimate the gain before selling a former home
- See how allowable costs may reduce the gain
- Estimate Private Residence Relief using occupation dates
- Compare single and equal joint ownership estimates
Not included
The calculator does not fully cover lettings relief, periods of
absence, main residence elections, unequal ownership, non-resident
rules, trusts, companies, inherited-property valuations, losses,
mixed use or other gains made in the same tax year.
How the property Capital Gains Tax calculator works
Capital Gains Tax is generally charged on the gain rather than the full
selling price. The calculator starts with the difference between the
property's selling price and purchase price, then deducts the buying,
selling and qualifying improvement costs you enter.
If the property was your only or main home for part of the ownership
period, Private Residence Relief may reduce the gain. The calculator uses
the residence dates entered and a simple final-period assumption to
estimate this relief.
Any remaining gain is considered alongside the annual exempt amount,
ownership split and taxable income entered. This produces an estimated
chargeable gain and CGT figure using the rates built into the live tool.
Assumptions used by this calculator
Private Residence Relief
If you mark the property as your main residence and leave the
move-in date blank, the calculator assumes it was your main home for
the full ownership period. The standard final-period setting is nine
months, but special rules can apply.
Joint ownership
Selecting joint owners uses a simple 50/50 split. Actual ownership,
beneficial interests and each owner's tax position may differ, so
each person should check their own share of the gain.
Allowable property costs
The estimate can deduct entered buying costs, selling costs and
capital improvements. Routine repairs, maintenance and decorating do
not normally count as improvement costs for this purpose.
Rates and allowance
The live calculator uses 18% and 24% CGT rates and allows the annual
exempt amount to be adjusted in its advanced settings. Check the
correct rules for the disposal date before relying on the result.
Understanding the property CGT result
The table explains the main figures shown by the calculator. Keep
evidence for the amounts and dates entered, as HMRC may require records
supporting the gain and any relief claimed.
| Result |
What it means |
| Total gain before relief |
The estimated sale proceeds less purchase price and the allowable costs entered. |
| Private Residence Relief |
The estimated part of the gain covered because the property was your main home. |
| Chargeable gain after PRR |
The estimated gain remaining after Private Residence Relief, before other relevant adjustments. |
| Annual exempt amount |
The tax-free CGT allowance applied per owner under the calculator's settings. |
| Taxable income |
The figure used to estimate how much of the taxable gain falls within each CGT rate. |
| Estimated CGT due |
The broad amount of Capital Gains Tax estimated from the information entered. |
Private Residence Relief and former homes
You do not usually pay CGT when a property has been your only or main
home throughout your ownership and the conditions for full Private
Residence Relief are met. A taxable gain is more likely where the
property was let out, used for business, had substantial grounds, or was
not your main residence for the full period.
GOV.UK states that the final nine months of ownership normally qualify
for relief if the property was your only or main residence at some point.
Other periods of absence can also qualify in certain circumstances, but
this calculator does not fully model those detailed rules.
What to check before relying on the result
Dates and occupation
Check the purchase, completion, move-in and move-out dates carefully.
Periods of absence, multiple homes and main residence nominations can
materially change Private Residence Relief.
Costs and evidence
Keep completion statements, legal invoices, estate agent invoices
and evidence of qualifying improvements. Do not include routine
repairs or costs already claimed elsewhere.
Other gains and losses
Other disposals, allowable losses, your taxable income and each
owner's wider circumstances can change the final tax due. The
calculator considers only the information entered.
Reporting UK residential property gains
Do not miss the reporting deadline
GOV.UK says Capital Gains Tax on most sales of UK property must be
reported and paid within 60 days where tax is due. Do not wait for the
usual Self Assessment deadline without checking whether the 60-day
property reporting rules apply to your disposal.
Explore more UK tax calculators
Important disclaimer
This calculator is for general information only and provides an estimate
based on simplified assumptions. It is not tax, financial or legal
advice. Property Capital Gains Tax can depend on ownership, residence
history, reliefs, elections, allowable losses, other disposals, taxable
income and the rules applying on the disposal date. Check official
guidance or speak to a qualified accountant or tax adviser before
reporting the gain or making decisions based on the result.
