Capital Gains Tax Calculator

Capital Gains Tax (CGT) is the tax on profit from disposing of an asset — selling, gifting (except to a spouse or civil partner), exchanging or otherwise transferring ownership. For 2025/26, every individual gets a £3,000 Annual Exempt Amount (AEA), down from £6,000 in 2023/24 and £12,300 in 2022/23. Gains above the AEA are taxed at 18% if you are a basic-rate taxpayer or 24% if a higher-rate taxpayer — a single rate scheme that applies to ALL gains following the October 2024 Budget reform that aligned property and non-property rates. This calculator handles disposals of UK residential property, listed and unlisted shares, cryptocurrency, second homes, business assets and other chargeable assets. It applies the £3,000 exemption, splits the gain into the portion that falls into your remaining basic-rate band (taxed at 18%) and the portion that sits above (taxed at 24%), and allows you to enter brought-forward losses to offset gains. Your CGT band depends on total income plus gains — so a £20,000 salary plus a £40,000 gain pushes most of the gain into the higher-rate 24% band. Main residence Private Residence Relief (PRR) keeps your primary home largely CGT-free, including the final 9 months of ownership. Business Asset Disposal Relief (formerly Entrepreneurs’ Relief) drops the rate to 14% in 2025/26 (rising to 18% in April 2026) for qualifying business disposals up to a £1m lifetime limit. ISA and pension gains are completely exempt — the strongest argument for maximising your £20,000 ISA allowance each year. Reporting deadlines differ by asset. UK residential property disposals must be reported and paid within 60 days of completion via HMRC’s online "Report and pay CGT on UK property" service. All other gains go on your Self Assessment return by 31 January following the tax year. From April 2025 the rules apply UK-wide — there is no devolved CGT in Scotland, Wales or Northern Ireland. The calculator does not handle non-resident CGT on UK property (NRCGT) which has its own regime, share-pooling Section 104 calculations for matched-buyback shares, or the rollover relief available for certain business asset replacements.