Capital Gains Tax Calculator UK

1. Enter the sale price of the asset you are disposing of.
2. Enter the original purchase price you paid for the asset.
3. Enter any allowable costs such as solicitor fees, estate agent fees, stamp duty on purchase, and improvement costs.
4. Select the type of asset: residential property, shares and other assets, or business assets qualifying for BADR.
5. Select whether you are a basic rate or higher/additional rate taxpayer.
6. If you have already used your £3,000 annual exempt amount on other disposals this year, tick the checkbox.
7. Your CGT liability, net proceeds, and total return are calculated instantly.

What Is Capital Gains Tax?

Capital Gains Tax (CGT) is a UK tax on the profit you make when you sell or dispose of an asset that has increased in value. You only pay CGT on the gain (the difference between what you paid and what you sold it for), not on the total sale price. CGT applies to most assets including second properties, shares, cryptocurrency, and valuable personal possessions over £6,000. Your main home is normally exempt under Private Residence Relief.

CGT Rates for 2025/26

CGT rates depend on both the type of asset and your income tax band. For residential property, basic rate taxpayers pay 18% and higher/additional rate taxpayers pay 24%. For shares and other assets, the rates are 10% (basic rate) and 20% (higher rate). Business Asset Disposal Relief (BADR) provides a flat 10% rate on the first £1 million of qualifying lifetime gains. Your tax band is determined by adding your taxable gains to your taxable income for the year.

Annual Exempt Amount (AEA)

Every individual has an annual exempt amount of £3,000 for 2025/26. This means the first £3,000 of your capital gains in each tax year is tax-free. The AEA has been significantly reduced in recent years, down from £12,300 in 2022/23. The exemption cannot be carried forward if unused and applies per person, so couples can use £6,000 between them if assets are jointly held.

Reporting Requirements

If you sell UK residential property at a gain, you must report and pay CGT within 60 days of completion. For other assets, gains are reported on your Self Assessment tax return. You must register for Self Assessment if you have gains above the annual exempt amount, even if no tax is due after deducting losses. Failure to report on time can result in penalties starting at £100 and interest on late payments.

Buying a property? Use the Stamp Duty Calculator to estimate SDLT. Check your take-home pay with the UK Take-Home Pay Calculator, or compare salary and dividend extraction with the Dividend vs Salary Calculator.