Estimate the Capital Gains Tax due when you sell a UK buy-to-let or second home. Uses the residential property rates of 18% and 24%, the 3,000 annual exempt amount, and how much of your basic-rate band is left.
The disposal
£
£
£
£
Capital Gains Tax due
£10,664
On a gain of £50,000
Total gain£50,000
Annual exempt amount− £3,000
Taxable gain£47,000
Taxed at 18%£10,270
Taxed at 24%£36,730
CGT due£10,664
Net gain after CGT£39,336
UK residential property disposals must usually be reported and the tax paid within 60 days of completion. Your main home normally qualifies for Private Residence Relief and is excluded.
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How CGT on property works
When you sell a residential property that is not your main home, you pay Capital Gains Tax on the gain - broadly the sale price minus what you paid, buying and selling costs, and the cost of qualifying improvements. You then deduct the annual exempt amount (3,000 for 2026/27). The remaining gain is taxed at 18% to the extent it falls within your remaining basic-rate band, and 24% above that.
Residential rates: 18% (basic) and 24% (higher/additional).
Annual exempt amount: 3,000.
Your other income uses up the basic-rate band first, so higher earners pay mostly 24%.
UK residential property disposals must usually be reported and the tax paid within 60 days of completion.
Worked example
Gain of 50,000; salary 40,000 (so part of the basic-rate band remains).
Taxable gain after 3,000 exemption = 47,000.
Roughly 10,270 of band remains at 18%, the rest at 24% - about 10,664 CGT.
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Frequently asked questions
Do I pay CGT on my own home?
Usually no - your main residence normally qualifies for Private Residence Relief. CGT typically applies to second homes and buy-to-lets. If a property was your home for part of the time, partial relief may apply.
What can I deduct from the gain?
Purchase and sale costs (legal fees, estate agent, SDLT paid on purchase) and the cost of capital improvements such as an extension. Normal repairs and maintenance do not count.
When do I have to report and pay?
For UK residential property you generally must report the disposal and pay the CGT within 60 days of completion, using HMRC's online service.
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Important: BrickCrunch provides general information and estimates only — this is not financial, tax, mortgage or legal advice. Calculations are simplified and your circumstances may differ. UK tax and rate figures are checked against gov.uk (21 June 2026 (2026/27 tax year)) but rates change and errors are possible. Always confirm figures with gov.uk or a qualified professional before making decisions.
