Free 2025/26

Capital Gains Tax on UK property — non-residents

Non-residents must pay UK CGT on gains from UK residential property sold on or after 6 April 2015. You must also report and pay within 60 days of completion — even if no tax is owed.

Property details

2025/26 UK CGT rates for residential property: 18% (basic rate) or 24% (higher/additional rate).

Purchase price (£)

Sale price (£)

Improvement costs (£) Capital improvements only — not repairs or maintenance.

Selling costs (£) Estate agent fees, solicitor fees, SDLT paid on purchase.

Total ownership period (months)

Months used as your main home (PPR) Include the last 9 months of ownership automatically (final period exemption).

Months let out while you were absent

Your UK tax band (for CGT rate)

Claim Annual Exempt Amount (£3,000)?

Your CGT estimate

Adjust the inputs to calculate.

📋 Key reliefs and rules for non-residents

🏠 Private Residence Relief (PPR)

If the property was your main home at some point, the period you lived there (plus the final 9 months) is exempt from CGT. If the whole period was your main home, the gain is fully exempt.

📅 Non-Resident CGT — April 2015 rebasing

Non-residents are only chargeable on gains accrued from 6 April 2015. You can elect to use the 5 April 2015 value as your base cost (rebasing) — useful if your gain before 2015 was large. This calculator uses the full gain for simplicity.

⏰ 60-Day Reporting Rule

You must report and pay any CGT within 60 days of completing the sale using HMRC's online reporting service (even if no tax is due). Late filing: automatic £100 penalty; 6+ months late: £300 or 5% of tax if higher.

🌍 Double Taxation

Your country of residence may also tax the gain. Most UK DTAs allow the other country to give credit for UK CGT paid — so you shouldn't pay twice. Check your specific DTA.

Guidance, not advice. This is a simplified estimate using 2025/26 CGT rates for UK residential property. It does not account for NRCGT rebasing elections, entrepreneurs' relief, nor complex ownership structures (joint, trust, company). Always use a UK tax accountant for CGT reporting within the 60-day window.