UK Capital Gains Tax Calculator 2025/26

Estimate your Capital Gains Tax on shares, crypto, property, and other assets. Enter your total gain and other income to calculate CGT with the £3,000 annual exemption and 10%/20% rates.

Enter Your Details →

£
The profit (sale price minus purchase price) from shares, crypto, or other assets
£
Used to determine whether you pay 10% (basic rate) or 20% (higher rate) CGT
📈 Your CGT Estimate Summary
Total Gain £0
Annual Exemption £3,000
CGT Payable £0
ItemAmount
Total Capital Gain (before exemption)£0
Annual Exempt Amount (2025/26)£3,000
Taxable Gain (after exemption)£0
Your Other Income£0
CGT Payable£0
CGT Rate Applied0%

💸 Understanding Your UK CGT

Your capital gains taxable gain is the total gain minus the £3,000 annual exemption. This calculator applies the standard 10% rate if your total income plus taxable gain stays within the basic rate band (£50,270), and 20% if it exceeds that threshold.

Property gains (residential) use different rates: 18% for basic rate and 24% for higher rate taxpayers. This calculator covers the standard 10%/20% rates for shares, crypto, and personal possessions.

• Use or lose it — The £3,000 annual exemption does not carry forward to next year
• Bed and breakfasting — You cannot repurchase the same asset within 30 days (share matching rules)
• Offset losses — Unused capital losses can be carried forward indefinitely
• Use your ISA allowance — Gains within ISAs are CGT-free, up to £20,000 per year
Tax Disclaimer: This calculator provides estimates for informational purposes only. Actual CGT liability depends on your specific circumstances, including available losses, reliefs, and the type of asset sold. CGT on residential property uses different rates (18%/24%). Always consult a qualified tax adviser or HMRC for advice specific to your situation.

Frequently Asked Questions

Answers to common questions about Capital Gains Tax in the UK

Capital Gains Tax is a tax on the profit you make when you sell or dispose of an asset that has increased in value. In the UK, you pay CGT on gains from selling shares, crypto assets, second homes, business assets, and most personal possessions worth over £6,000. Your main home is usually exempt under Private Residence Relief.
For the 2025/26 tax year, the annual exempt amount is £3,000. This means you can realise up to £3,000 of capital gains in a tax year without paying any CGT. The exemption was reduced from £6,000 in 2024/25 and from £12,300 in 2023/24. Any gain above £3,000 is taxable in that year. Unlike some allowances, you cannot carry forward unused exemption to future years — use it or lose it.
For most assets (shares, crypto, personal possessions), the CGT rate is 10% if your total taxable income and gains are below the basic rate band (£50,270), and 20% if above. For residential property (not your main home), rates are 18% (basic rate) and 24% (higher rate). This calculator focuses on the standard 10%/20% rates for shares and crypto.
CGT applies when you sell or dispose of: shares and investments (not in ISAs), crypto assets like Bitcoin and Ethereum, second homes and buy-to-let properties, business assets, and personal possessions worth over £6,000 (e.g. art, jewellery, antiques). Assets held in ISAs, your main home (with some exceptions), and UK gilts are generally exempt from CGT. Gifts to a spouse or civil partner are also exempt.
Generally no. Private Residence Relief means you do not pay CGT when you sell your main or only home. However, you may need to pay CGT if the property was used as a business premises, is very large (over 5,000 sq metres), was bought with the sole intention of making a profit, or if you have let out part of it. There is also a final period exemption of 9 months.
Crypto assets are treated as capital assets by HMRC. Each sale, trade, or disposal of crypto is a chargeable event. You calculate the gain as the difference between the sale proceeds and the allowable cost (usually what you paid). The same £3,000 annual exemption applies, and gains are taxed at 10% or 20% depending on your total income. Crypto-to-crypto trades also trigger CGT — each trade is a disposal for CGT purposes.
Yes, you can carry forward unused capital losses to offset against future capital gains. Losses must be reported to HMRC within 4 years of the end of the tax year they arose in. You must deduct losses from gains in the same year before using the annual exemption. Once losses are carried forward, they can be used against any future gains with no time limit. Keep detailed records of all disposals.
For disposals of UK residential property, you must report and pay CGT within 60 days of completion. For other assets (shares, crypto, personal possessions), CGT is reported on your annual Self Assessment tax return and paid by 31 January following the end of the tax year. For 2025/26 gains, the deadline is 31 January 2027. Late payments incur interest and HMRC penalties.

What Is UK Capital Gains Tax?

Capital Gains Tax (CGT) is a tax on the profit you make when you sell or dispose of an asset that has increased in value. It applies to a wide range of assets including shares, crypto currencies, second properties, business assets, and valuable personal possessions. The tax is calculated on your gain (the difference between what you paid and what you sold for), not the total sale amount. For the 2025/26 tax year, every individual has a £3,000 annual exempt amount — meaning you can realise gains up to that threshold without paying any tax.

How Are CGT Rates Determined in 2025/26?

Your CGT rate depends on your total taxable income and the type of asset. For shares, crypto, and personal possessions, the rate is 10% if your total income plus taxable gain stays within the basic rate band (£50,270), and 20% if it exceeds that threshold. Residential property gains are taxed at higher rates: 18% for basic rate and 24% for higher rate taxpayers. This calculator applies the standard 10%/20% rates, which cover the majority of CGT scenarios for investors and crypto traders.

Tips for Reducing Your Capital Gains Tax Bill

CGT on Shares vs Crypto vs Property

Different asset types have slightly different CGT rules. Shares follow the Section 104 pooling rules and same-day/30-day matching rules. Crypto assets are treated as a 'pool' by HMRC, with each trade considered a disposal. Property has its own reporting regime (60-day reporting for residential property) and higher tax rates. Despite these differences, the core calculation remains the same: total gain minus £3,000 exemption, taxed at 10% or 20% for non-property assets. Always maintain detailed records of every transaction to ensure accurate reporting on your Self Assessment tax return.