This calculator estimates the chargeable gain on a second home or residential investment property after purchase and selling costs, private residence relief and the annual exempt amount. It is a decision-support estimate, not a filing calculation.
CAPITAL GAINS TAX · 2026/27
Second-home CGT calculator
Estimated result
£20,384
- Your gain before reliefs
- £170,000
- Ownership period
- 120 months
- PRR months including final period
- 57
- Private Residence Relief
- £80,750
- Letting Relief
- £0
- Chargeable gain
- £86,250
Models one ownership share and one total main-residence period. Nomination rules, absences, transfers, historic letting periods, non-residence and connected-party transactions need specialist review. UK residential property may require reporting within 60 days.
Estimate the tax on a residential property gain after costs and reliefs.
This calculator estimates the chargeable gain on a second home or residential investment property after purchase and selling costs, private residence relief and the annual exempt amount. It is a decision-support estimate, not a filing calculation.
If a property rose in value but was only your main home for part of the ownership period, the calculator shows how Private Residence Relief can reduce the taxable gain.
- Do not assume all ownership periods are taxable.
- Do not forget selling costs and reliefs affect the gain.
- Do not treat this as a final tax return calculation.
- Actual occupation months, letting history and reliefs can change the taxable gain.
- Fees, losses and ownership changes during the period can shift the result.
- CGT rates and exempt amounts can change by tax year.
What this calculator does
It estimates the taxable gain on a second home or rental property after costs and reliefs. That is useful when someone wants a quick planning answer before speaking to an accountant or preparing a tax return.
Worked example
If a home was once lived in as the main residence, Private Residence Relief can reduce the taxable gain for that period. The calculator shows the rough tax exposure so the user can decide whether more detailed advice is needed.
Why the result can differ
Occupation history, letting periods, ownership changes, disposal costs and annual exemption changes all affect the answer. Special reliefs can also depend on facts that are not visible from a simple gain figure.
SOURCES & REVIEW
Checked against official guidance
Last reviewed 1 September 2026 · Rule version GB-2026.27.1
Daily/weekly source monitoring. If a source changes, the affected rule set is reviewed before publication.
All source links are kept visible so you can verify the figures used on this page.
GOV.UK: Private Residence Relief ↗Sources, methodology and update policy →Report an issue or correction →WHY RESULTS DIFFER
Why two users can see different results
Why the result can differ
Different tax codes, payroll periods, Scottish bands, pension methods or lender assumptions can change the outcome.
One-off bonuses, pay frequency, overpayments, allowances and reliefs can move the result away from a simple annual estimate.
Where a rule depends on eligibility or legal status, this page shows an estimate and links to official guidance.
This section is intentionally repeated on key tools so the explanation stays near the result instead of being hidden in a separate policy page.
COMMON QUESTIONS
Frequently asked questions
Does this include letting relief?
Not automatically. Letting Relief and other special cases need separate review.
Is the annual exempt amount guaranteed?
No. The exemption and rate rules can change by tax year.