Tax & compliance
CGT on disposal calculator.
Capital Gains Tax when you sell a rental property — with the reduced £3,000 annual exemption and the 2025/26 residential rates of 18% and 24%.
The disposal
£
£
SDLT paid, legal, agent fees.
£
Extensions, not repairs.
£
Your income
Sets how much gain is taxed at 18% vs 24%.
£
Capital gains tax
—
Taxable gain
—
Effective rate
—
Gross gain—
Less annual exemption−£3,000
Taxed at 18%—
Taxed at 24%—
Net proceeds after CGT—
Report & pay within 60 days of completion on a UK residential disposal. Private Residence Relief (if you ever lived there) isn't modelled here — it can materially reduce the gain.
How this is calculated
- Gain = sale − purchase − costs − improvements.
- Taxable = gain − £3,000 annual exempt amount.
- Basic-rate band remaining (£37,700 − income over PA) is taxed at 18%; the rest at 24%.
Before you sell
Keep every cost on record.
PAM stores improvement invoices and costs against the property — so your gain calculation is defensible.