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.
UK Capital Gains Tax (CGT) applies after a £3,000 annual exempt amount. Following the 30 October 2024 Budget, most individual chargeable gains are taxed at 18% for basic-rate taxpayers and 24% for higher- or additional-rate taxpayers; residential property gains use the same 18% / 24% schedule. Business Asset Disposal Relief is 18% for qualifying disposals on or after 6 April 2026; it was 14% from 6 April 2025 to 5 April 2026 and 10% on or before 5 April 2025, up to a £1 million lifetime limit. Carried interest, non-resident disposals, trusts, and gains that span tax bands have separate regimes; check HMRC or a qualified adviser for your specific situation.
Enter your gain, income, and asset type for an exact CGT calculation.
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 the tax band you select. If the gain spans two bands, part may be taxed at 18% and the rest at 24%; for a precise calculation, consider your full income position. Business Asset Disposal Relief is not modelled by this calculator: BADR is 18% for qualifying disposals on or after 6 April 2026 (it was 14% from 6 April 2025 to 5 April 2026 and 10% on or before 5 April 2025), up to a £1 million lifetime limit. Carried interest is also not modelled: a 32% CGT rate applied from 6 April 2025 to 5 April 2026, but from 6 April 2026 the regime moved into the Income Tax framework with Class 4 NICs. Non-resident disposals and trusts have their own regimes. Check HMRC.
2026/27 CGT Rates at a Glance
| Asset Type | Basic Rate | Higher Rate | BADR Rate |
|---|---|---|---|
| Shares & funds | 18% | 24% | See BADR note* |
| Residential property | 18% | 24% | N/A |
| Cryptocurrency | 18% | 24% | N/A |
| Other assets (>£6,000) | 18% | 24% | N/A |
| Carried interest | Special regime, not modelled | Special regime, not modelled | N/A |
*BADR (Business Asset Disposal Relief) is 18% for qualifying disposals on or after 6 April 2026; it was 14% from 6 April 2025 to 5 April 2026 and 10% on or before 5 April 2025, up to a £1 million lifetime limit. Carried interest is not modelled here: a 32% CGT rate applied from 6 April 2025 to 5 April 2026, but from 6 April 2026 the regime moved into the Income Tax framework with Class 4 NICs. Check HMRC guidance before relying on a rate. Annual exempt amount: £3,000. General CGT rates were equalised at 18% / 24% across asset types from 30 October 2024.
General information only. This calculator and the guidance below are not tax, legal, financial, investment, or accounting advice. Capital Gains Tax rates, allowances, reliefs, reporting deadlines, and special regimes (BADR, carried interest, non-residents, trusts) change. Verify current figures and your specific situation with HMRC or a qualified tax adviser before relying on any estimate for filing, planning, or disposal decisions. For non-UK comparisons, check the relevant authority such as the IRS (US), CRA (Canada), or ATO (Australia).
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 significantly changed CGT rates. Previously, shares were taxed at 10% / 20% while residential property was 18% / 28%. Most individual chargeable gains are now taxed at 18% / 24%, but BADR, carried interest, trusts, non-residents, and other special regimes can follow separate rules. 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 to Oct) | £3,000 | 10% / 20% | 18% / 24% |
| 2024/25 (Oct to Apr) | £3,000 | 18% / 24% | 18% / 24% |
| 2025/26 to 2026/27 | £3,000 | 18% / 24% | 18% / 24% |
The annual exempt amount has fallen by roughly three-quarters in two years, from £12,300 to £3,000. Combined with the 30 October 2024 rate increases for shares and other non-residential gains (10% to 18% basic; 20% to 24% higher), CGT now raises materially more revenue than before. Recent HMRC tax receipts publications report annual CGT receipts in the billions of pounds; check the latest HMRC monthly receipts and statistics release for current figures.
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
BADR (verify)If you're selling a business or shares in your personal trading company and meet the qualifying conditions (typically a 2-year holding period among others), BADR applies a lower CGT rate on qualifying gains up to a £1 million lifetime limit. BADR is 18% for qualifying disposals on or after 6 April 2026; it was 14% from 6 April 2025 to 5 April 2026 and 10% on or before 5 April 2025. Specialist advice is usually warranted given the qualifying-condition complexity.
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, PRR can cover those years of occupation plus a final-period exemption (currently the last 9 months of ownership). Letting Relief was significantly restricted from 6 April 2020 and now usually only applies where the owner shared occupation with the tenant (a lodger arrangement), not standard buy-to-let or holiday-let situations. Check current HMRC guidance and a qualified tax adviser before assuming either relief applies to your disposal.
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.
Worked Example: Aisha Sells Shares for a £50,000 Gain
Aisha is a UK resident who sells shares held outside an ISA and ends up with a £50,000 gain after deducting allowable purchase price, broker fees, and any costs of sale. She has no other capital gains or losses in the tax year. Her CGT bill depends on whether she's a basic-rate or higher-rate taxpayer for the year of disposal.
Net of CGT, Aisha keeps either £41,540 (basic rate) or £38,720 (higher rate) of the £50,000 gain. The £2,820 difference between the two results is real tax that depends entirely on her overall income position for the year. Important simplification: this calculator applies a single rate based on the band you select. In real life, if Aisha's taxable income plus this gain straddles the £50,270 threshold, part of the gain may be taxed at 18% and part at 24%. For a precise figure, look at her full income picture or speak to a qualified tax adviser.
Practical CGT Strategy
- Hold investments inside an ISA or pension wrapper where appropriate. Gains within a stocks-and-shares ISA or qualifying pension are not chargeable to CGT. New money is subject to the annual ISA allowance (currently £20,000 across all ISA types) and the relevant pension contribution limits.
- Time disposals across tax years. Each tax year you have one £3,000 annual exempt amount; it cannot be carried forward. Splitting a large disposal across two tax years can double the use of the allowance, but watch for the 30-day share matching rule (TCGA 1992 s.106A) when buying back the same shares.
- Report capital losses to HMRC within four years. Even in years when you have no gains, claiming losses banks them for future use. Unreported losses outside the time limit cannot usually be carried forward.
- Spouse or civil partner transfers are generally no-gain/no-loss while you live together, which can effectively double the available £3,000 allowance for the household and shift the gain to the partner with the lower marginal CGT rate. Post-separation rules from 6 April 2023 extend this treatment for a period and for transfers under formal agreements; check current HMRC guidance.
- Bed and ISA (sell shares outside an ISA and immediately rebuy them inside one) can shelter future gains, but be careful of the 30-day repurchase rule which forces specific share-identification matching for CGT. Bed-and-ISA across a husband-and-wife pair, or with a 30-day gap, are common workarounds; specialist advice helps if the amounts are material.
- Crypto-to-crypto disposals are taxable. Swapping one cryptoasset for another, spending crypto on goods or services, or gifting it (other than to a spouse or civil partner) is a CGT disposal in GBP terms at the time. Keep transaction-level records; HMRC's Cryptoassets manual sets out the rules.
- UK residential property has a 60-day reporting deadline. If you sell a UK residential property other than your main home, you must report and pay CGT through HMRC's "Report and pay CGT on UK property" service within 60 days of completion. Penalties and interest apply for late returns.
- EIS and SEIS deferral or relief, BADR, Investors' Relief, gifts of business assets, and overseas-asset rules are specialist regimes. They are out of scope for this calculator and need professional advice; this section is general information, not a recommendation.
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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
- Comparing whether to sell now or defer a disposal into another tax year
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Frequently Asked Questions
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Results are for general informational purposes only and should be checked before use. They are not professional advice. See our Disclaimer and Terms of Service.