UK Capital Gains Tax calculator
Estimate CGT exposure on shares, property, crypto, and other assets for 2026/27. Annual exempt amount and rates by band handled.
How is UK Capital Gains Tax calculated?
CGT is charged on the gain when you dispose of an asset that has increased in value. For 2026/27 the annual exempt amount is £3,000; gains above that are taxable. For most assets and UK residential property the rates are 18% within the available basic-rate band and 24% above it. Qualifying Business Asset Disposal Relief gains are charged at 18% from 6 April 2026. This estimate uses the figures you enter; it does not calculate private residence relief, share or crypto pooling, or every relief.
Sources: GOV.UK CGT rates, Business Asset Disposal Relief, and CGT reporting and payment.
Practical guidance for real-world disposals and tax planning.
Tax Year & Asset Type
Disposal Details
Enter the main figures that affect your gain. Include allowable enhancement and disposal costs where relevant.
Tax Context
Income after your Personal Allowance and other Income Tax reliefs. Used to work out the available basic-rate band.
If you have other chargeable gains, the annual allowance may already be partially used.
The calculator applies the annual exempt amount configured for the selected tax year. Other gains can reduce the amount still available.
Reliefs & Special Circumstances
Select any applicable reliefs. Where relief is too nuanced to model precisely, the tool will flag for professional review.
Your estimate will appear here
Enter your asset and disposal details, then press "Calculate CGT" to see your estimated gain and tax exposure.
- Gain or loss on disposal
- Losses and allowance applied
- Estimated CGT and effective rate
- Net proceeds after tax
Disclaimer: This calculator provides general estimates for planning purposes only. Results depend on the assumptions entered and do not constitute tax advice. Actual CGT may vary depending on reliefs, asset history, pooling rules, and other factors.
What this calculator helps you understand
Gain vs Loss
See whether your disposal creates an estimated gain or loss.
Costs and Allowances
Understand how allowable costs, losses, and annual allowance can affect the result.
Asset Type Matters
Property, shares, crypto, and business assets can carry different CGT treatment.
Planning Context
Use the estimate as a planning tool before disposal or filing.
This tool provides a practical estimate based on selected assumptions. It does not calculate private residence relief, share or crypto pooling, or every relief. Actual outcomes depend on asset history, allowable costs, reliefs, losses, and your wider tax position.
How Capital Gains Tax is calculated, step by step
- Work out the gain on each asset: what you sold it for, minus what you paid, minus allowable costs such as professional fees, Stamp Duty and improvement costs. For example, a painting bought for £5,000 and sold for £25,000 gives a gain of £20,000.
- Add the gains from all assets you disposed of in the tax year (6 April to 5 April), then deduct allowable losses.
- Deduct the £3,000 annual exempt amount. What is left is your taxable gain.
- Add the taxable gain to your taxable income (income after your Personal Allowance and other Income Tax reliefs). The part that falls inside the £37,700 basic-rate band is taxed at 18%; anything above it is taxed at 24%. If you pay higher or additional-rate Income Tax, all of it is taxed at 24%.
- Report and pay by the deadline that applies. For UK residential property that is 60 days from completion.
Worked examples for 2026/27
| Gain | Taxable income | Taxable gain after £3,000 allowance | At 18% | At 24% | Capital Gains Tax |
|---|---|---|---|---|---|
| £12,600 | £20,000 | £9,600 | £9,600 | £0 | £1,728 |
| £52,600 | £20,000 | £49,600 | £17,700 | £31,900 | £10,842 |
| £15,000 | £60,000 | £12,000 | £0 | £12,000 | £2,880 |
| £2,800 | £20,000 | £0 | £0 | £0 | £0 |
All figures use the 2026/27 allowance of £3,000 and basic-rate band of £37,700, and ignore losses and reliefs. The first two rows are the examples on GOV.UK; the third is a higher-rate taxpayer, so every pound of taxable gain is taxed at 24%; the fourth is below the allowance, so no tax is due.
What Capital Gains Tax applies to
You pay it on gains from most personal possessions worth £6,000 or more (not your car), property that is not your main home, shares outside an ISA or PEP, business assets and cryptoassets. Gains on ISAs, UK gilts, Premium Bonds and betting winnings are not taxed, and you do not usually pay it on gifts to your spouse or civil partner.
Letting out a property? See Capital Gains Tax for landlords. For the rates in more detail, read Capital Gains Tax 2026/27.
Sources: GOV.UK: Capital Gains Tax overview, GOV.UK: Capital Gains Tax allowances.
UK Capital Gains Tax rates and allowance for 2026/27
| Item | 2026/27 |
|---|---|
| Annual exempt amount (individuals) | £3,000 |
| Annual exempt amount (trusts) | £1,500 |
| Basic-rate taxpayers | 18% on gains inside the unused basic-rate band (£37,700 less taxable income), 24% above it |
| Higher and additional-rate taxpayers | 24% |
| Business Asset Disposal Relief | 18% on qualifying gains (14% in 2025/26, 10% before 6 April 2025) |
| Trustees and personal representatives | 24% |
From 30 October 2024 the same rates apply to residential property and other assets, so a property gain and a share gain are taxed alike. The rates stated apply to disposals on or after 6 April 2026.
CGT calculator for property
For a buy-to-let or second home, the gain is the sale price, less the purchase price, less costs such as estate agent and solicitor fees, Stamp Duty paid on purchase and the cost of improvements. Normal repairs and decorating do not count. If you own the property jointly, work out your share of the gain.
Worked example: a landlord who is a higher-rate taxpayer buys a flat for £200,000 and sells it for £280,000. Fees and improvements total £10,000. The gain is £70,000. After the £3,000 allowance, £67,000 is taxable at 24%, which gives £16,080 of Capital Gains Tax.
- You must report and pay within 60 days of completion for UK residential property, using HMRC's UK property reporting service. Waiting for your tax return can lead to interest and a penalty.
- Your main home is usually exempt through Private Residence Relief, and the final 9 months of ownership always qualify. This calculator does not work out that relief.
- Transfers to a spouse or civil partner are usually at no gain and no loss, which can help use two annual allowances and two sets of lower rate bands.
CGT calculator for shares
Shares held outside an ISA or pension are chargeable. If you bought the same company's shares at different times, the cost is normally averaged in a section 104 pool, and same-day and 30-day matching rules can override that. This calculator takes the single cost figure you enter, so work out the pooled cost first.
Worked example: you sell shares for £30,000 that cost £10,000 in the pool, with no other gains and taxable income of £27,430. The gain is £20,000. After the £3,000 allowance, £17,000 is taxable. The unused basic-rate band is £37,700 less £27,430, which is £10,270, so £10,270 is taxed at 18% (£1,848.60) and £6,730 at 24% (£1,615.20). Capital Gains Tax is £3,463.80.
Cryptoassets follow similar pooling and matching rules. To carry a loss forward you must report it to HMRC within 4 years of the end of the tax year in which it arose, so keep full records.
Business Asset Disposal Relief
If you sell all or part of a business, or shares in your own trading company, you may pay 18% on qualifying gains from 6 April 2026. You must have been a sole trader, partner, employee or office holder for at least 2 years, and for shares you normally need at least 5% of the shares and voting rights. There is a lifetime limit of £1 million of qualifying gains. The calculator has a switch for the relief, but it treats the whole gain as qualifying, so check the conditions on GOV.UK.
When do you report and pay CGT?
| Disposal | Report and pay |
|---|---|
| UK residential property (completion on or after 27 October 2021) | Within 60 days of completion |
| Shares, crypto and other assets (Self Assessment) | By 31 January after the end of the tax year |
| Other gains using HMRC's real-time service (if eligible) | By 31 December in the tax year after the sale |
If you are registered for Self Assessment, you must report gains where the total proceeds were more than £50,000, even if the gain is below the allowance. You also report when your gains are above the allowance.
Common mistakes when calculating CGT
- Using proceeds instead of gain, or forgetting purchase costs and improvements.
- Missing the 60-day deadline for a UK residential property sale.
- Ignoring share pooling and the 30-day rule when selling and rebuying shares.
- Using the wrong tax year: the year runs from 6 April to 5 April and uses the date of disposal.
- Forgetting that a gain can push you into the higher rate and raise the rate on part of it.
Check the reporting route before you rely on an estimate
UK residential property
A taxable gain on most UK residential-property sales must be reported and paid within 60 days of completion. This calculator cannot decide whether private residence relief applies.
GOV.UK: property CGT reporting and paymentShares and cryptoassets
The estimate does not calculate share pooling, same-day or 30-day matching, or cryptoasset pooling. Check the records and calculations before reporting a gain or loss.
Other disposals
Other gains may be reported through Self Assessment, or eligible UK residents may be able to use HMRC’s real-time CGT service. The right route depends on the disposal and your filing position.
Need help with a disposal, gain, or CGT return?
RR Accountants helps taxpayers, landlords, investors, and business owners review disposals, calculate gains properly, handle self-assessment, and plan around CGT before mistakes become expensive.
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Frequently Asked Questions
Need help with CGT, self-assessment, or tax planning?
RR Accountants supports individuals and businesses with capital gains reporting, self-assessment, property tax, business disposals, and practical tax advice. For a UK residential-property disposal, reporting and payment may be due within 60 days of completion.