Answers · UK 2025/26
Do I pay Capital Gains Tax when I sell my home?
Usually no. Your main home is exempt from CGT under Private Residence Relief (PRR). You may pay CGT on a second property, BTL property, or if you have rented out part of your main home. The last 9 months of ownership are always exempt.
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Private Residence Relief (PRR) exempts your main home from Capital Gains Tax when you sell it, provided you have lived in it as your only or main residence throughout the entire period of ownership. The final 9 months of ownership always qualify for relief even if you have moved out, giving you a window after leaving to sell without incurring CGT. If you rented out part of the property, let it for a period, or own a second or buy-to-let property, CGT will apply to the proportion or period not covered by PRR. For 2026/27 the annual CGT exempt amount is £3,000. Residential property CGT rates are 18% (basic-rate taxpayer) or 24% (higher/additional rate). You must report and pay residential property CGT within 60 days of completion using the HMRC online service. Use the Capital Gains Tax calculator to estimate any liability.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.