Capital Gains Tax Calculator 2025/26
Calculate CGT on property, shares, and other assets.
CGT to Pay
£8,373
17.8% effective rate
Taxable Gain
£47,000
After £3,000 exemption
Breakdown
UK Capital Gains Tax Rates 2025/26
CGT is charged on the profit when you sell an asset that has increased in value. The annual exemption is £3,000 — gains below this are tax-free.
Shares and other assets: 10% (basic rate) / 20% (higher rate). Residential property: 18% (basic rate) / 24% (higher rate). Your CGT rate depends on your total taxable income — if the gain pushes you into the higher rate band, the excess is taxed at the higher rate.
About the Capital Gains Tax Calculator
Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that has increased in value. It applies to shares, investment property, business assets, cryptocurrency, and valuable personal possessions worth over £6,000. Your main home is exempt under Private Residence Relief, and gains within ISAs and pensions are also CGT-free.
For the 2024/25 tax year, the Annual Exempt Amount has been slashed to just £3,000 — down from £12,300 two years ago. This means far more disposals now trigger a CGT liability. Rates depend on your Income Tax band and the asset type: residential property gains are taxed at 18% (basic rate) or 24% (higher rate), while other assets face 10% (basic) or 20% (higher). Your unused basic rate band is consumed by the gain, so total income in the year matters.
How to Use This Calculator
- Enter the sale price and original purchase price of the asset
- Deduct any allowable costs (legal fees, improvement costs, selling costs)
- Select the asset type (residential property, shares, or other)
- Enter your taxable income to determine which CGT rate applies
- View the gain, tax due, and effective rate after the Annual Exempt Amount
Key Facts
CGT on property sales must be reported and paid within 60 days of completion via the HMRC Capital Gains Tax on UK Property service. Losses can be carried forward indefinitely to offset future gains. Transferring assets to a spouse is at no gain/no loss, effectively doubling your Annual Exempt Amount. Business Asset Disposal Relief (formerly Entrepreneurs' Relief) gives a 10% rate on qualifying business disposals up to a £1 million lifetime limit.