Do non-UK residents have to pay Capital Gains Tax on UK property?

Yes. Since April 2015, non-UK residents have had to pay Capital Gains Tax on gains from UK residential property, and this was extended to commercial property and land in April 2019. Our non-resident CGT calculator UK tool estimates this liability for you.

What is the 60-day reporting rule for non-resident CGT?

Non-residents must report a UK property disposal to HMRC and pay any Capital Gains Tax due within 60 days of completion, even if no tax is ultimately owed. Missing this deadline triggers automatic penalties regardless of your final liability.

How much Capital Gains Tax do non-residents pay on UK property?

Rates depend on your taxpayer type and total UK income, typically ranging from 18% to 24% on residential property gains. Running the numbers through our non-resident CGT calculator UK tool gives you a quick, rate-adjusted estimate.

What happens if I miss HMRC's 60-day deadline?

HMRC can charge automatic penalties and interest for late NRCGT returns, even where no tax is due, so it is important to report on time regardless of your final bill.

Can I use this non-resident CGT calculator UK tool for shares?

This calculator is designed for UK property and land disposals. Non-resident share disposals are treated differently under UK tax rules, so we would recommend speaking with a specialist for share-related queries.

2026/27 RATES

Non-Resident CGT Calculator UK

Calculate UK Capital Gains Tax for non-UK residents on UK property and land disposals. HMRC requires all non-residents to report UK property gains within 60 days of completion.

Property / Land Disposal

⏰ 60-Day Reporting Rule: Non-residents must report and pay NRCGT within 60 days of completing a UK property disposal — even if no tax is due. Failure incurs automatic penalties.

Property Description

Disposal Proceeds (£)

Original Purchase Price (£)

Date of Purchase (or 5 April 2015 if earlier)

NRCGT only applies to gains arising after 5 April 2015. If purchased before this date, use the April 2015 market value as your cost.

April 2015 Market Value (if purchased before 6 Apr 2015) (£)

Rebasing — only gains since 6 April 2015 are taxable

Allowable Costs (agent fees, legal, improvement costs) (£)

Your Status

Taxpayer Type

UK Taxable Income (from UK sources, £)

Used to determine CGT rate band

Private Residence Relief (PPR) Months Eligible

Months you lived in the property as main home

Total Ownership Months

Capital Losses (£)

Annual Exempt Amount (individuals): £3,000
Non-residents get the same AEA as UK residents

NRCGT Calculation

Gain Calculation

Tax Breakdown

TOTAL NRCGT DUE

£0

EFFECTIVE RATE

⚠ REPORTING OBLIGATION

You must file a UK CGT Return within 60 days of completion. This is separate from Self Assessment. File at: gov.uk/report-and-pay-your-capital-gains-tax

2026/27 NRCGT Rates

Type	Rate
Individual (residential property — basic rate)	18%
Individual (residential property — higher rate)	24%
Company (residential property)	25% CT
Annual Exempt Amount	£3,000
60-Day Reporting Window	Required

NRCGT Key Facts

UK property disposalsAlways taxable

NRCGT from date6 Apr 2015

Rebasing electionAvailable

PPR ReliefAvailable (conditions)

Filing deadline60 days

Late filing penalty£100+

ISAs exemptN/A for property

Annual Exempt Amount£3,000

⚠ Disclaimer: This calculator provides estimates based on 2026/27 UK tax rates and is for informational purposes only. It does not constitute tax advice. Non-Resident Capital Gains Tax applies to disposals of UK land and property since 6 April 2015. Non-residents must report all UK property gains within 60 days of completion even where no tax is payable. Tax treaty provisions may reduce liability. PPR relief conditions differ for non-residents — you may need to spend 90 days per year in the property. Companies pay Corporation Tax, not CGT. Always consult a qualified UK tax adviser for your specific circumstances.

send a
message

careers

Feedbacks