💰 UK Capital Gains Tax Calculator
Calculate your Capital Gains Tax liability for the 2025/26 tax year. Enter your asset disposal details below to see how much CGT you'll owe.
📅 2025/26 Tax Year: Annual Exemption: £3,000 | Basic Rate CGT: 18% (property) / 10% (other) | Higher Rate CGT: 24% (property) / 20% (other)
📚 About UK Capital Gains Tax
What is Capital Gains Tax?
Capital Gains Tax (CGT) is a tax on the profit when you sell (or 'dispose of') something (an asset) that's increased in value. You only pay tax on the gain, not the full sale price.
2025/26 Tax Year Rates
Annual Exemption: £3,000 per person
Residential Property: 18% (basic rate) / 24% (higher rate)
Other Assets: 10% (basic rate) / 20% (higher rate)
What Counts as Allowable Costs?
- Solicitor or estate agent fees
- Costs of improvements to the asset
- Stamp Duty paid on purchase
- Valuation or surveyor fees
When Do You Pay CGT?
You must report and pay CGT within 60 days of completing a UK property sale. For other assets, you report CGT in your Self Assessment tax return.
📋 How to Use the UK CGT Calculator
- Pick the tax year, 2025/26 or 2024/25.
- Choose the asset type: residential property, shares, cryptocurrency, or other assets.
- Enter the sale price, purchase price and any allowable costs.
- Add your annual income and any gains already made this tax year, then select Calculate Capital Gains Tax.
🎯 When to Use It
- Estimating the tax bill before you sell shares, crypto or a second property.
- Comparing the tax cost of selling in this tax year against the next.
- Getting a rough figure before talking to an accountant.
💡 Tips & Common Pitfalls
- Your income decides which rate band applies, so enter your taxable income as accurately as you can.
- Allowable costs include fees such as legal costs, stamp duty and agent fees, but not general running costs.
- Rates and the annual exempt amount differ by tax year, so select the right year for the date of disposal.
- The result is an estimate only. Reliefs and special rules are not covered, so check with HMRC or a tax adviser before filing.
❓ Frequently Asked Questions
Do I pay CGT on my main home?
Usually no. Your main residence is normally exempt from CGT through Private Residence Relief. However, you may pay CGT if you've rented it out or used part for business.
Can I offset losses against gains?
Yes! Capital losses can be offset against capital gains in the same tax year or carried forward to future years.
What if I'm married or in a civil partnership?
You can transfer assets to your spouse/civil partner without triggering CGT, and they get their own £3,000 annual exemption.
How is my tax band determined?
Your CGT rate depends on your total taxable income. Basic rate taxpayers (earning up to £50,270) pay lower CGT rates. Higher and additional rate taxpayers pay higher CGT rates.