Buy-to-Let Landlord Tax Calculator UK
Calculate your exact landlord tax liability under Section 24. Compare personal ownership vs Limited Company (SPV) buy-to-let mortgage interest relief and take-home rental yield.
Insurance, repairs, fees.
Job/Other income before tax.
Essential Landlord Knowledge
Understanding Section 24 and your obligations.
What is Section 24?
Introduced in 2017, Section 24 restricts the ability for landlords to deduct mortgage interest from rental income before tax. Instead, you get a 20% tax credit.
Learn moreAllowable Expenses
Ensure you are claiming all allowable costs including letting agent fees, maintenance, and council tax paid during void periods.
Expense guideTax Band Thresholds
Rental income is piled on top of your existing income, potentially pushing you into a higher tax bracket at 40% or 45%.
View ratesIs your property portfolio tax-efficient?
Limited Company SPV Incorporation
Get relief from Section 24 restrictions.
Family Investment Companies
Wealth control and IHT planning for properties.
Capital Gains Tax Mitigation
Strategies for property disposal.
What is Section 24 Landlord Tax?
Section 24 (often called the Tenant Tax) was introduced by HMRC to restrict the ability of private landlords to deduct mortgage interest from their rental income before calculating tax. Previously, landlords deducted full mortgage costs from their profit. Now, private landlords are taxed on their gross rental income and receive a strict 20% basic-rate tax credit against their interest costs.
Limited Company SPV vs Personal Ownership: Because Section 24 strictly applies to individuals, thousands of UK landlords have moved their portfolios into Special Purpose Vehicle (SPV) property companies. A limited company can still deduct 100% of mortgage interest as a standard business expense before paying Corporation Tax. Restructuring a portfolio requires extensive advice on CGT and SDLT. Partnering with Expert Landlord Accountants is crucial to safeguard your yield.
Common Questions
Clear answers for complex property tax regulations.
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Our sector specialists can assist with complex property structures.
An estimate, not a tax calculation
These figures use 2026/27 rates for England and Northern Ireland and only the details you have typed in. Scotland and Wales set some of their own rates, and allowances, reliefs, other income and your tax code can all change the answer considerably.
We check the rates behind these tools against GOV.UK and believe them correct to the best of our knowledge, but we cannot guarantee the result is accurate for your circumstances and do not accept responsibility for decisions made on it. Please do not file a return or commit to anything on this figure alone — do your own research, and speak to a qualified accountant who can see your full position.
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Send us the numbers and one of our accountants will tell you what the real position looks like. Fixed fees, agreed up front, and the first conversation costs nothing.