UK private residence relief calculator

About this calculator

What it estimates

Selling a home you have not lived in for the whole time you owned it can leave part of the gain taxable in the UK. US citizens also face a separate US calculation with different rules. This calculator estimates both.

How it works

UK: relief is the share of ownership months you lived there, or are treated as living there, plus the final nine months. Lettings relief applies only if you shared the home with your tenant, capped at £40,000. The remaining gain, after the £3,000 annual exempt amount, is taxed at 18% or 24%.

US: if you owned and lived in the home for at least two of the five years before sale, up to $250,000 of gain ($500,000 married filing jointly) can be excluded. The exclusion is reduced for periods of non-qualified use after 2008. The gain is measured in dollars using exchange rates at purchase and sale, so it can be very different from the sterling gain.

Assumptions (UK 2026/27 tax year rates)

• •No deemed absence periods beyond what you enter and no business use
• •UK resident throughout; non-residents also face the 90-day rule and NRCGT reporting

Estimates only, for orientation. Rates and thresholds change each tax year and your actual liability depends on facts this tool does not ask for. This is not tax advice.

For US–UK filers

Why your real number differs

A gain that is tax-free in the UK can still be taxable in the US, with no UK tax to credit. A sterling mortgage repaid when you sell can also create a US currency gain. Sales need a 60-day UK property return when CGT is due.

Related

• Selling your UK home: US capital gains tax →
• US home sale capital gains calculator →
• UK capital gains calculator →

Sources

• Taxation of Chargeable Gains Act 1992, sections 222 to 226
• HMRC Capital Gains Manual, CG64200 onwards
• GOV.UK: Tax when you sell your home
• IRC section 121 and IRS Publication 523, Selling Your Home