Capital Gains Tax Calculator
Calculate UK Capital Gains Tax for 2026/27 on shares, property, crypto, and other assets. See your tax bill after the £3,000 annual exempt amount, losses, and allowable costs.
Capital Gains Tax Calculator
Broker fees, solicitor fees, stamp duty on purchase, improvement costs.
Losses from other disposals this tax year or carried forward.
£8,100
CGT to pay
16.9%
Effective rate
£45,000
Taxable gain
£39,900
Net gain after tax
Calculation Breakdown
This calculator applies a single CGT rate based on your tax band. If the gain spans two bands, part may be taxed at 18% and the rest at 24%. For precise calculations, consider your full income position. Business Asset Disposal Relief (10% rate, £1M lifetime limit) is not included.
2026/27 CGT Rates at a Glance
| Asset Type | Basic Rate | Higher Rate | BADR Rate |
|---|---|---|---|
| Shares & funds | 18% | 24% | 10%* |
| Residential property | 18% | 24% | N/A |
| Cryptocurrency | 18% | 24% | N/A |
| Other assets (>£6,000) | 18% | 24% | N/A |
| Carried interest | 32% | 32% | N/A |
*Business Asset Disposal Relief (BADR) applies to qualifying business assets up to a £1M lifetime limit. Annual exempt amount: £3,000. Rates were equalised across asset types from October 2024 Budget.
How Capital Gains Tax Works in the UK
Capital Gains Tax is charged on the profit when you sell something that's gone up in value. Not the sale price — the gain. If you bought shares for £10,000 and sold them for £15,000, your gain is £5,000. After deducting the £3,000 annual exempt amount, you'd pay CGT on the remaining £2,000.
CGT doesn't apply to everything you sell. Your main home, your car, ISA investments, gilts, and personal possessions worth under £6,000 are all exempt. Pension withdrawals aren't subject to CGT either (they're taxed as income). The tax mainly catches investment property, shares held outside ISAs, cryptocurrency, and high-value collectibles.
The October 2024 Budget simplified CGT rates significantly. Previously, shares were taxed at 10%/20% while property was 18%/28%. Now everything is taxed at 18% (basic rate) or 24% (higher rate). The annual exempt amount was also slashed from £12,300 in 2022/23 to just £3,000 — making CGT planning more important than ever.
The Disappearing CGT Allowance
| Tax Year | Annual Exempt Amount | Shares (Basic / Higher) | Property (Basic / Higher) |
|---|---|---|---|
| 2022/23 | £12,300 | 10% / 20% | 18% / 28% |
| 2023/24 | £6,000 | 10% / 20% | 18% / 28% |
| 2024/25 (Apr–Oct) | £3,000 | 10% / 20% | 18% / 24% |
| 2024/25 (Oct–Apr) | £3,000 | 18% / 24% | 18% / 24% |
| 2025/26 – 2026/27 | £3,000 | 18% / 24% | 18% / 24% |
The annual exempt amount fell 76% in two years — from £12,300 to £3,000. Combined with the rate increases for shares (10% → 18% basic, 20% → 24% higher), CGT now raises significantly more revenue. The government collected £14.4 billion in CGT in 2023/24, up from £10.1 billion the year before.
Legal Ways to Reduce Your CGT Bill
Use your annual exempt amount
Up to £720/yrThe £3,000 allowance saves you £540 (basic rate) or £720 (higher rate) per year. If you're planning a large sale, consider splitting it across two tax years to use two allowances.
Transfer to spouse before selling
Up to £720/yrTransfers between spouses are tax-free. If your partner has unused CGT allowance or is a basic rate taxpayer, transfer the asset to them before selling. Doubles the allowance to £6,000 for a couple.
Hold investments in ISAs
100% of CGTGains within ISAs are completely tax-free. Use your £20,000 annual ISA allowance for investments you expect to grow. You can also 'Bed and ISA' — sell shares and immediately rebuy within an ISA to shelter future gains.
Offset capital losses
18-24% of lossesLosses from other disposals reduce your taxable gain. You can carry forward unused losses indefinitely. Report losses to HMRC within 4 years even if you have no gains that year — they're banked for future use.
Pension contributions
Extends basic rate bandPension contributions extend your basic rate band. If £5,000 of your gain would be taxed at 24%, making a £5,000 pension contribution moves it back to 18% — saving £300. Plus you get pension tax relief.
Business Asset Disposal Relief
10% rateIf you're selling a business (or shares in your personal trading company), BADR reduces the CGT rate to 10% on gains up to £1M lifetime. You must have been a shareholder/owner for 2+ years. Hugely valuable for entrepreneurs.
Common CGT Mistakes
Not reporting crypto-to-crypto swaps
Swapping Bitcoin for Ethereum is a taxable disposal. HMRC can access data from exchanges. Every swap, spend, or transfer to another person triggers CGT. Keep records of every transaction — cost basis, date, GBP value at the time.
Missing the 60-day property reporting deadline
If you sell a UK residential property (not your main home), you must report and pay CGT within 60 days of completion. Late reporting incurs a £100 penalty initially, with interest on late tax. Many sellers miss this because their solicitor doesn't flag it.
Not claiming Private Residence Relief when entitled
If you've lived in the property at any point as your main home, you get PRR for those years plus the final 9 months. If you've let it out, Letting Relief may also apply (up to £40,000). These can dramatically reduce or eliminate the gain.
Forgetting to report losses to HMRC
Capital losses must be reported within 4 years to be carried forward. If you sold investments at a loss, report them even if you have no gains to offset this year. A £5,000 loss carried forward could save you £1,200 in CGT on a future sale.
Real-World CGT Examples
| Scenario | Gain | Taxable | CGT (Basic) | CGT (Higher) |
|---|---|---|---|---|
| Selling shares (£5K profit) | £5,000 | £2,000 | £360 | £480 |
| Buy-to-let sale (£50K profit) | £50,000 | £47,000 | £8,460 | £11,280 |
| Crypto disposal (£20K profit) | £20,000 | £17,000 | £3,060 | £4,080 |
| Second home sale (£100K profit) | £100,000 | £97,000 | £17,460 | £23,280 |
| Small gain within allowance | £2,500 | £0 | £0 | £0 |
Examples assume no losses to offset and full use of the £3,000 annual exempt amount. Actual liability depends on your complete income and gains position. Allowable costs (solicitor fees, broker charges, improvement costs) reduce the taxable gain further.
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Sources
- Gov.uk — Capital Gains Tax rates and allowances 2026/27
- HMRC — Report and pay CGT on UK property
- Gov.uk — Private Residence Relief
- Gov.uk — Business Asset Disposal Relief
- HMRC — Cryptoassets manual (CRYPTO)
- HMRC — Share identification rules (CG51560)
- Gov.uk — Capital Gains Tax: what you pay it on, rates and allowances
- Autumn Budget 2024 — CGT rate changes
How to use this tool
Enter your purchase price, sale price, and allowable costs
Select the asset type and your income tax band
See your CGT liability after the £3,000 annual exempt amount
Common uses
- Calculating CGT on share or fund disposals
- Estimating property CGT (buy-to-let, second homes)
- Planning asset sales to minimise tax across tax years
- Working out cryptocurrency tax liability
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