Rental income tax calculator: Rental Income Tax Rules
The Rental Income Tax Rules carries 7 published figures read from 7 sources' own pages, from 1,000 to 125,140 GBP, read 26 September 2026.
RentRollDesk sells its own paid plan in this category (our pricing). It is not counted here: every figure in this index is another provider's own published price, read from its own page.
7 of the 19 named sources read in full publish a figure; 12 publish none, read 26 September 2026.
By rule
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| rulecapital gains tax higher rate | 24% | 24 to 24% | 1 |
| rulecapital gains tax basic rate | 18% | 18 to 18% | 1 |
| rulecapital gains annual exempt amount | 3,000GBP | 3,000 to 3,000GBP | 1 |
| ruleUS de minimis safe harbour | 2,500USD | 2,500 to 2,500USD | 1 |
| rulepersonal allowance | 12,570GBP | 12,570 to 12,570GBP | 1 |
| rulepersonal allowance taper | 100,000GBP | 100,000 to 100,000GBP | 1 |
| rulebasic rate ceiling | 50,270GBP | 50,270 to 50,270GBP | 1 |
| ruleadditional rate threshold | 125,140GBP | 125,140 to 125,140GBP | 1 |
| ruleUS personal use rule | 15day | 15 to 15day | 1 |
| ruleUS standard mileage rate | 70cents | 70 to 70cents | 1 |
| ruleUS special depreciation allowance | 100% | 100 to 100% | 1 |
| ruleUS section 179 limit | 4,000,000USD | 4,000,000 to 4,000,000USD | 1 |
| ruleUS state and local tax cap | 40,000USD | 40,000 to 40,000USD | 1 |
| ruleUS section 179 phase-out | 500,000USD | 500,000 to 500,000USD | 1 |
| ruleproperty income reporting threshold | 2,500GBP | 2,500 to 2,500GBP | 1 |
| ruleholiday letting days available | 210day | 210 to 210day | 1 |
| ruleholiday letting days actually let | 105day | 105 to 105day | 1 |
| ruleholiday letting long let limit | 155day | 155 to 155day | 1 |
| rulefinance cost basic rate reduction | 20% | 20 to 20% | 1 |
| rulelease legal fee deduction limit | 50year | 50 to 50year | 1 |
| ruleproperty allowance | 1,000GBP | 1,000 to 1,000GBP | 1 |
Every figure, with its source
One row per source: the figure the source's own page publishes, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (21)
- IRS Publication 527, residential rental property, read 2026-09-26:
This limit is reduced by the amount by which the cost of section 179 property placed in service during the year exceeds $4,000,000.
- IRS Publication 527, residential rental property, read 2026-09-26:
The overall limit is reduced if your modified adjusted gross income is more than $500,000 ($250,000 if married filing separately) but will not be reduced below $10,000 ($5,000 if married filing separately).
- GOV.UK, Income Tax rates and Personal Allowances, read 2026-09-26:
Additional rate over £125,140 45%
- GOV.UK, Income Tax rates and Personal Allowances, read 2026-09-26:
The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on. If you earn more than £100,000
- GOV.UK, Income Tax rates and Personal Allowances, read 2026-09-26:
Basic rate £12,571 to £50,270 20%
- IRS Publication 527, residential rental property, read 2026-09-26:
The overall limit on the deduction for state and local income, sales, and property taxes has increased to $40,000 ($20,000 if married filing separately).
- GOV.UK, Income Tax rates and Personal Allowances, read 2026-09-26:
The standard Personal Allowance is £12,570, which is the amount of income you do not have to pay tax on.
- GOV.UK, Capital Gains Tax rates, read 2026-09-12:
For the 2026 to 2027 tax year the allowance is £3,000, which leaves £9,600 to pay tax on.
- IRS, tangible property final regulations, read 2026-09-25:
In addition, the IRS will provide audit protection to eligible businesses by not challenging the use of the $2,500 threshold for tax years ending before Jan.
- GOV.UK, renting out a property: paying tax, read 2026-09-26:
This is your ‘property allowance’. Contact HM Revenue and Customs (HMRC) if your income from property rental is more than £1,000 a year, up to £2,500.
- GOV.UK, income tax when you rent out a property: working out your rental income, read 2026-09-26:
You can claim the property allowance and get up to £1,000 a year tax-free property income.
- GOV.UK, renting out a property: paying tax, read 2026-09-26:
the property was offered to let as furnished holiday accommodation for at least 210 days a year
- GOV.UK, renting out a property: paying tax, read 2026-09-26:
long lets (31 or more days in a row) did not total more than 155 days in a year
- GOV.UK, renting out a property: paying tax, read 2026-09-26:
was let to the public as furnished holiday accommodation for at least 105 days a year
- IRS Publication 527, residential rental property, read 2026-09-26:
The 100% special depreciation allowance is restored for qualified property acquired and placed into service after January 19, 2025.
- IRS Publication 527, residential rental property, read 2026-09-26:
For 2025, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck increased to 70 cents a mile.
- GOV.UK, income tax when you rent out a property: working out your rental income, read 2026-09-26:
legal fees for lets of a year or less, or for renewing a lease for less than 50 years
- GOV.UK, Capital Gains Tax rates, read 2026-09-12:
If you’re a higher or additional rate taxpayer, you’ll pay 24% on your gains from 6 April 2026.
- GOV.UK, changes to tax relief for residential landlords (Section 24), read 2026-09-26:
The reduction is the basic rate value (currently 20%) of the lower of:
- GOV.UK, Capital Gains Tax rates, read 2026-09-12:
If this amount is within the basic Income Tax band, you’ll pay 18% on your gains made from 6 April 2026.
- IRS Publication 527, residential rental property, read 2026-09-26:
Used as a home but rented less than 15 days.
Read in full, publishes no figure
12 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- HMRC Property Income Manual, PIM2030 (deductions), read 2026-09-12: read in full and no accepted figure on the page
- HMRC Property Income Manual, PIM3210 (replacement of domestic items), read 2026-09-12: every candidate on the page was refused
- HMRC Property Income Manual, PIM4473 (property allowance and the relief), read 2026-09-12: read in full and no accepted figure on the page
- HMRC Property Income Manual, contents, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK, rent a room in your home, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK, Self Assessment tax returns, read 2026-09-12: read in full and no accepted figure on the page
- GOV.UK, SA105 UK property pages, read 2026-09-19: read in full and no accepted figure on the page
- GOV.UK, using Making Tax Digital for Income Tax, read 2026-09-12: read in full and no accepted figure on the page
- HMRC, property rental income statistics, read 2026-09-19: read in full and no accepted figure on the page
- IRS Topic no. 414, rental income and expenses, read 2026-09-26: every candidate on the page was refused
- IRS, about Schedule E (Form 1040), read 2026-09-11: read in full and no accepted figure on the page
- gov.uk, read 2026-09-12: read in full and no accepted figure on the page
Methodology
Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2).
7 of the 19 named sources that could be read published a usable figure; 12 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere.
The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 56 candidate sentence(s) were refused by a reviewer with the reason recorded.
The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per jurisdiction per rule, quoted verbatim from the authority with its effective date: the bands and allowances, the property allowance, the finance-cost restriction and its basic-rate credit, replacement-of-domestic-items relief, the revenue-versus-capital line (and its US twin, the de minimis safe harbour for improvements), the Making Tax Digital thresholds and dates.
The derivation is the EFFECTIVE TAX on a given rent at a given income - the figure the calculator returns and which no authority publishes because each publishes only its own rule - beside a changed-since that makes each Budget a release.
56 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (19)
- GOV.UK, Income Tax rates and Personal Allowances(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, renting out a property: paying tax(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, changes to tax relief for residential landlords (Section 24)(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, income tax when you rent out a property: working out your rental income(the publisher's own terms; quoted for reporting and comment)
- HMRC Property Income Manual, PIM2030 (deductions)(the publisher's own terms; quoted for reporting and comment)
- HMRC Property Income Manual, PIM3210 (replacement of domestic items)(the publisher's own terms; quoted for reporting and comment)
- HMRC Property Income Manual, PIM4473 (property allowance and the relief)(the publisher's own terms; quoted for reporting and comment)
- HMRC Property Income Manual, contents(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, rent a room in your home(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, Self Assessment tax returns(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, SA105 UK property pages(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, using Making Tax Digital for Income Tax(the publisher's own terms; quoted for reporting and comment)
- GOV.UK, Capital Gains Tax rates(the publisher's own terms; quoted for reporting and comment)
- HMRC, property rental income statistics(the publisher's own terms; quoted for reporting and comment)
- IRS Publication 527, residential rental property(the publisher's own terms; quoted for reporting and comment)
- IRS Topic no. 414, rental income and expenses(the publisher's own terms; quoted for reporting and comment)
- IRS, tangible property final regulations(the publisher's own terms; quoted for reporting and comment)
- IRS, about Schedule E (Form 1040)(the publisher's own terms; quoted for reporting and comment)
- gov.uk(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
Cite or embed this figure
The Rental Income Tax Rules carries 7 published figures read from 7 sources' own pages, from 1,000 to 125,140 GBP, read 26 September 2026.
7 of the 19 named sources read in full publish a figure; 12 publish none, read 26 September 2026.
Rental Income Tax Rules, rule capital gains tax higher rate: median 24 percent across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule capital gains tax basic rate: median 18 percent across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule capital gains annual exempt amount: median 3,000 GBP across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US de minimis safe harbour: median 2,500 USD across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule personal allowance: median 12,570 GBP across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule personal allowance taper: median 100,000 GBP across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule basic rate ceiling: median 50,270 GBP across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule additional rate threshold: median 125,140 GBP across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US personal use rule: median 15 day across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US standard mileage rate: median 70 cents across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US special depreciation allowance: median 100 percent across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US section 179 limit: median 4,000,000 USD across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US state and local tax cap: median 40,000 USD across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule US section 179 phase-out: median 500,000 USD across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule property income reporting threshold: median 2,500 GBP across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule holiday letting days available: median 210 day across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule holiday letting days actually let: median 105 day across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule holiday letting long let limit: median 155 day across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule finance cost basic rate reduction: median 20 percent across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule lease legal fee deduction limit: median 50 year across 1 source, read 26 September 2026.
Rental Income Tax Rules, rule property allowance: median 1,000 GBP across 1 source, read 26 September 2026.
Cite as: "RentRollDesk Rental Income Tax Rules", updated 2026-10-05, https://rentrolldesk.com/datasets/rental-income-tax-rules/.
Download the CSV (21 rows, computed 2026-10-05)