CGT on selling a second home or buy-to-let in the UK, at 18% and 24%
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.Selling a buy-to-let or second home at a gain is taxed like any other asset: £3,000 is tax-free, then 18% inside the basic rate band and 24% above it. Your main home is usually exempt. On a £50,000 gain for someone earning £60,000 a year, the tax is £11,280.
Sale price less the purchase price and the costs of buying, improving and selling, added up for the tax year.
Salary, pension, rent and other income before tax. It decides how much of the 18% band is left.
£1,728.00
You keep £10,872.00 of £12,600.00 in net gains.£17,700.00 of your basic rate band is unused, so that much of your gains is taxed at 18%.
You do not usually pay tax when you sell your own home; a second home or buy-to-let is taxed at the same rates as shares.
Not included: losses carried forward from earlier years, trusts, carried interest, Scottish bands and the BADR lifetime limit.
GOV.UK Capital Gains Tax rates and allowances for 2026 to 2027, checked 17 Oct 2026. An estimate.
| Gains less losses | £12,600.00 |
| Tax-free allowance | −£3,000.00 |
| Taxable gains | £9,600.00 |
| Personal Allowance | £12,570.00 |
| Taxable income | £20,000.00 |
| Basic rate band left (of £37,700) | £17,700.00 |
| Gains at 18% | £9,600.00 → £1,728.00 |
| Gains at 24% | £0.00 → £0.00 |
| Capital Gains Tax | £1,728.00 |
2026-27 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
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This calculator works out Capital Gains Tax for an individual on gains made from 6 April 2026, from HMRC's Capital Gains Tax pages on GOV.UK (rates and allowances) and the Income Tax rates page for the Personal Allowance.
The steps GOV.UK gives. Work out your taxable income: income less the £12,570 Personal Allowance, which falls by £1 for every £2 of income above £100,000. Total your gains, take off losses from the same year and the £3,000 tax-free allowance. Add what is left to your taxable income. The part inside the £37,700 basic rate band pays 18%; anything above pays 24%.
Your home. You do not usually pay tax when you sell your own home. A second home or buy-to-let is taxed at the same rates as shares.
The rest of the article, and all 6 questions about UK Capital Gains Tax Calculator 2026-27, are on the UK Capital Gains Tax Calculator 2026-27 page.
From 6 April 2026 an individual pays 18% on the part of taxable gains that fits inside the unused basic rate band and 24% on the rest. Higher and additional rate taxpayers pay 24% on all their taxable gains. Gains qualifying for Business Asset Disposal Relief are taxed at 18%.
The tax-free allowance, called the Annual Exempt Amount, is £3,000 for an individual and £1,500 for trusts in 2026-27. Only overall gains above it are taxed, and losses made in the same tax year are deducted from gains before the allowance is applied.
GOV.UK says you do not usually pay tax when you sell your home. A second home or a buy-to-let flat is taxed at the same 18% and 24% rates as shares, after the £3,000 allowance and any losses from the same year.
For someone earning £60,000 a year the basic rate band is already used, so £47,000 of the £50,000 gain is taxed at 24% after the £3,000 allowance: £11,280. For someone with no other income, £37,700 would be taxed at 18% and £9,300 at 24%, giving £9,018.
Rates and rules change; check the source before you rely on a figure.
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Same job, other tools: Scotland Income Tax Calculator – Scottish income tax for 2026-27 across all six bands, with National Insurance · Salary and Dividends Tax Calculator UK – Income tax on a director salary plus dividends for 2026-27, band by band · SDLT Calculator 2026: Stamp Duty Land Tax – Stamp Duty Land Tax for England and Northern Ireland, with every band shown · Dividend Tax Calculator UK 2026 – How much tax you pay on dividends in the UK after the £500 allowance · LBTT Calculator 2026 (Scotland) – Scottish Land and Buildings Transaction Tax, first-time buyer relief and the 8% ADS · SSP Daily Rate Calculator – SSP per day for 1 to 7 qualifying days a week, rounded up to the penny like HMRC.
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