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Tool: UK Buy-to-Let Calculator — 免費線上計算機 | HomeCalcPro | 列印時間:
UK Buy-to-Let Calculator — 免費線上計算機 | HomeCalcPro
UK Buy-to-Let Calculator精準試算，提供行業標準公式與即時測算結果。
Parameters & Values
Computed Financial Summary
Real-timeAdjust parameters to update tax and amortization results.
UK BTL Rental Yield & Section 24 Tax Formula
Transparent mathematical methodology explained in plain English.
Gross Yield % = (Annual Rent / Property Price) × 100 | Section 24 Tax = (Net Rental Income × Tax Rate) - (Mortgage Interest × 20%)Models UK landlord taxation under Section 24 where finance costs cannot be deducted as an expense and only receive a 20% basic rate tax credit.
Variables Explained:
- Property Price (£): Purchase price of investment property.
- Monthly Rental Income (£): Gross rental income received from tenants.
- BTL Mortgage Interest Rate %: Annual interest rate on interest-only loan.
£250,000 BTL Property with £1,350/mo Rent and 75% LTV Mortgage at 5.5%
Calculating gross yield, mortgage cost, and net monthly landlord cash flow.
- Annual Rental Income: £1,350 × 12 = £16,200 (Gross Yield: 6.48%).
- Monthly Interest-Only Mortgage: (£187,500 × 0.055) / 12 = £859.38/month.
- Monthly Maintenance & Agent Fees (15%): £202.50.
- Net Cash Flow before Tax: £1,350 - £859.38 - £202.50 = £288.12/month.
常見問題解答 (FAQ): UK Buy-to-Let Calculator
Click any question below to expand quick answers, formulas, and expert tips.
What is Section 24 for UK landlords?
Section 24 prevents individual landlords from deducting mortgage interest from rental income before calculating tax. Instead, landlords pay tax on full revenue and receive a 20% tax credit on mortgage interest.
Why do many UK property investors use a Special Purpose Vehicle (SPV) Limited Company?
Limited companies are exempt from Section 24 rules, allowing 100% of mortgage interest to be deducted as a legitimate business expense before paying 19%–25% Corporation Tax.