Private Residence Relief Calculator
Calculate your Capital Gains Tax (CGT) relief when selling your main home. Find your PRR amount, chargeable gain, and understand UK tax rules instantly.
PRR & CGT Calculator
Calculate Private Residence Relief for your main home sale
Improvements, legal fees, stamp duty, and estate agent fees
Auto-calculated from dates above, or enter manually
Time you actually lived in the property as your main home
Time away for work or other qualifying reasons (max 3-4 years depending on reason)
Standard is 9 months. Unlimited if you move into a care home or are disabled.
PRR Breakdown
Private Residence Relief calculation result
Enter your property details and click Calculate Relief to see your PRR amount and chargeable gain.
UK PRR Rules & CGT Rates
Summary of Private Residence Relief rules and current Capital Gains Tax rates for residential property in the UK.
| Rule / Exemption | Details | Limit / Rate |
|---|---|---|
| Main Residence Exemption | Relief for periods you actually lived in the property as your main home | 100% of gain for that period |
| Final Period Exemption | Automatic relief for the last period of ownership, even if you didn’t live there | 9 months (unlimited if disabled/care) |
| Working Abroad | Relief if you worked abroad or were employed elsewhere | Up to 4 years |
| Working Elsewhere in UK | Relief if you worked elsewhere in the UK for your employer | Up to 4 years |
| Any Other Reason | Relief for any other reason (must have lived in property before and after) | Up to 3 years total |
| Letting Relief | Only available if you shared occupancy with a tenant (e.g. a lodger) | Max £40,000 (individual) / £80,000 (couple) |
| Basic Rate CGT | Tax on residential property gains for basic rate taxpayers | 18% |
| Higher Rate CGT | Tax on residential property gains for higher/additional rate taxpayers | 24% (from April 2024) |
Private Residence Relief FAQ
Everything you need to know about PRR, Capital Gains Tax, and selling your main home in the UK.
Private Residence Relief (PRR), also known as Principal Private Residence relief, is a UK tax relief that exempts all or part of the capital gain you make when you sell your main home from Capital Gains Tax (CGT). If you have lived in the property as your only or main residence throughout your period of ownership, you usually pay no CGT on the sale.
PRR is calculated using the formula: PRR = (Total Months of Qualifying Occupation ÷ Total Months of Ownership) × Total Capital Gain. Qualifying occupation includes the time you actually lived there, any qualifying periods of absence, and the final period exemption. The remaining gain (if any) is your chargeable gain, which may be subject to CGT.
The final period exemption (FPE) automatically relieves Capital Gains Tax on the last 9 months of your ownership of a property, even if you were not living there during that time. This is designed to help people who move out before selling their home. This exemption is unlimited (covers the entire final period of ownership) if you are a disabled person or move into a care home.
Qualifying periods of absence are times when you did not live in your main home but still get PRR. These include: up to 3 years for any reason, up to 4 years if you worked abroad, up to 4 years if you worked elsewhere in the UK, and any time working for an employer elsewhere. In most cases, you must have lived in the property both before and after the absence to qualify.
Usually, no. If the property was your only or main residence throughout your entire period of ownership, and you haven’t used it exclusively for business or let it out to tenants, Private Residence Relief will cover the entire gain, meaning you pay £0 in Capital Gains Tax. You only pay CGT if you have a chargeable gain after applying all reliefs.
From 6 April 2020, Letting Relief was significantly restricted. It is now only available if you shared occupancy of your main home with a tenant (e.g., taking in a lodger). You can no longer claim Letting Relief if you moved out and let the entire property to tenants. The maximum relief is £40,000 per individual or £80,000 per couple.