CGT on Residential Property
Calculate UK Capital Gains Tax on residential property: 18% basic / 24% higher rate, after the annual exempt amount.
Data verified · May 2026
What CGT rates apply when I sell a residential property?
18% on the part of the gain that falls within your unused basic-rate Income Tax band, and 24% on the rest. The calculator splits the taxable gain between the two rates for you.
Source: TCGA 1992 ; HMRC CGT rates. · updated 2026
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Everything about CGT on Residential Property
📋Overview+
Calculates Capital Gains Tax on a residential property disposal: the gain net of the annual exempt amount (£3,000) is taxed at 18% to the extent it falls within your unused basic-rate Income Tax band, and 24% above it.
📖User guide+
How to use this calculator
- 1
Enter the chargeable gain.
- 2
Enter your unused basic-rate band (gain within it is taxed at 18%).
- 3
Read the taxable gain and CGT due.
📚Glossary+
- Annual exempt amount
- The £3,000 of gains exempt from CGT per individual per year.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
TCGA 1992 ; HMRC CGT rates.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — CGT on Residential Property
What CGT rates apply when I sell a residential property?+
18% on the part of the gain that falls within your unused basic-rate Income Tax band, and 24% on the rest. The calculator splits the taxable gain between the two rates for you.
How much of my property gain is tax-free?+
The annual exempt amount shelters £3,000 of gains per individual per year. Only the gain above that figure is taxed at 18% or 24%.
Why does my Income Tax band change my CGT bill?+
Because the 18% rate is only available to the extent you have unused basic-rate band left after your income. Enter that remaining band: the more of it you have, the more of the gain escapes the 24% higher rate.