PropertyGainsTax

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Cite us

PropertyGainsTax publishes capital gains tax figures for property in five countries. Every figure is taken from the official tax authority, carries the date it was checked, and is reproduced against that authority's own worked example or calculator where one exists. This page sets out how to cite the site, what may be reused, and under which licence.

The citation

PropertyGainsTax (2026). Capital gains tax on property calculators and rates for the UK, US, Ireland, Australia and Canada. https://propertygainstax.com. Rates verified against the official tax authorities; dates shown per country.

A figure quoted without its scope is a different figure. Any single figure taken from this site should carry four things: the figure itself, the country and tax year it applies to, the date it was checked, and the tax authority that published it. For a single figure, cite the country page and the official source named beside it, for example: "UK residential capital gains tax is 24% above the basic-rate band in 2026/27 (PropertyGainsTax, citing HMRC, 3 September 2026)."

The figures

United Kingdom

  • UK capital gains tax on residential property is 18% within the basic-rate band and 24% above it in 2026/27.
  • The UK annual exempt amount is £3,000 per person in 2026/27.
  • UK residential property gains must be reported and paid within 60 days of completion.
  • Private Residence Relief always covers the final 9 months of ownership.

Data as of 3 September 2026. Source: HM Revenue & Customs (gov.uk).

United States

  • US long-term capital gains on real estate are taxed at 0, 15 or 20 per cent in 2026; the 0 per cent band ends at $49,450 single and $98,900 married filing jointly.
  • The 15 per cent band ends at $545,500 single and $613,700 married filing jointly in 2026.
  • The Section 121 exclusion is $250,000 single and $500,000 married.
  • The Net Investment Income Tax is 3.8% above $200,000 single or $250,000 married.

Data as of 6 September 2026. Source: Internal Revenue Service (IRS).

Ireland

  • Irish capital gains tax is 33% in 2026.
  • The Irish CGT personal exemption is €1,270 per individual per year.
  • Irish CGT on a sale from January to November is due by 15 December; a December sale is due by 31 January.
  • Indexation relief in Ireland applies only to costs incurred up to 31 December 2002.

Data as of 6 September 2026. Source: Revenue (revenue.ie).

Australia

  • Australia applies a 50% CGT discount to individuals who owned the property for at least 12 months.
  • The 2026-27 Australian resident tax rates are nil to $18,200, then 15%, 30%, 37% and 45% above $190,000, plus the 2% Medicare levy.
  • A former Australian home that is rented out can stay exempt for up to 6 years under the six-year rule.
  • From 1 July 2027 the 50% discount is replaced by cost base indexation and a 30% minimum tax rate on capital gains, enacted in June 2026 and applying to gains accruing after that date.

Data as of 6 September 2026. Source: Australian Taxation Office (ato.gov.au).

Canada

  • Canada's capital gains inclusion rate is one-half; the proposed increase to two-thirds was cancelled on 21 March 2025.
  • The 2026 Canadian federal tax rates are 14% to $58,523, 20.5% to $117,045, 26% to $181,440, 29% to $258,482 and 33% above.
  • Canada's principal residence exemption equals the gain multiplied by one plus the years designated, divided by the years owned.
  • A Canadian residential property held under 365 days is taxed as business income under the flipping rule.

Data as of 6 September 2026. Source: Canada Revenue Agency (canada.ca).

What may be reused

The rates, thresholds and deadlines above, the tables on the country and comparison pages, and the definitions in the glossary may be quoted and reproduced with attribution and a link. The methodology page may be cited when describing how a figure was produced. Screenshots may be used for editorial purposes.

The licence

Tax rates and thresholds are facts and are not owned by anyone. The underlying material is published by the tax authorities under their own terms, including the Open Government Licence version 3.0 for United Kingdom material, and attribution should name that authority as the producer rather than this site. Where a figure is quoted from here, this site is the intermediary and the authority is the source. Both are worth naming.

What may not be copied

The calculators themselves, the calculation code behind them, the wording of the guides and blog posts, the page layout and the site name remain the operator's own work. They may be linked to, but not embedded, republished or presented as another site's own. Figures must not be presented as coming directly from a tax authority when they have been produced by a calculator here.

Every figure is an estimate for general information and is not advice. If the rules change, the official source named beside the figure takes precedence over anything published here.

Contact

For a press enquiry, a fact check, or a question about reuse, write to [email protected].