What are the Capital Gains Tax (CGT) rates on UK residential property in 2026?

For residential property (such as buy-to-let or second homes), the CGT rate is 18% for basic-rate taxpayers and 24% for higher-rate and additional-rate taxpayers on gains above the £3,000 annual exemption limit.

What is the 60-day HMRC reporting rule for property CGT?

UK residents who sell or dispose of a residential property that incurs CGT must report the gain and pay the estimated tax to HMRC online within 60 days of property completion.

What are the Capital Gains Tax (CGT) rates on UK residential property in 2026?

For residential property (such as buy-to-let or second homes), the CGT rate is 18% for basic-rate taxpayers and 24% for higher-rate and additional-rate taxpayers on gains above the £3,000 annual exemption limit.

What is the 60-day HMRC reporting rule for property CGT?

UK residents who sell or dispose of a residential property that incurs CGT must report the gain and pay the estimated tax to HMRC online within 60 days of property completion.

Home/Uk/Capital Gains Tax Cgt Property Rates Calculator

HMRC Property CGT 202618% & 24% Rates60-Day Report Rule

Capital Gains Tax (CGT) Property Rates Calculator

Calculate Capital Gains Tax on residential property sales (buy-to-let & second homes) under 18% basic and 24% higher rate CGT bands and the £3,000 exemption limit.

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