UK Capital Gains Tax Calculator
Calculate your UK Capital Gains Tax for the 2025/26 or 2024/25 tax year. Enter your gain, other income, and asset type to see your CGT, effective rate, and a full breakdown including BADR and Investors' Relief.
Used to calculate your remaining basic rate band
Capital Gains Tax
£3,060
Effective Rate
15.30%
on total gain
Annual Exempt Amount
£3,000
Taxable Gain
£17,000
Basic Rate Gain
£17,000
Higher Rate Gain
£0
| Component | Rate | Gain | Tax |
|---|---|---|---|
| Annual Exempt Amount | 0% | £3,000 | £0 |
| Basic Rate | 18% | £17,000 | £3,060 |
| Total | £17,000 | £3,060 | |
How does 2026-27 compare to last year?
See what changed in thresholds, rates, and your take-home pay
Frequently asked questions
How is UK Capital Gains Tax calculated?
UK CGT is calculated by first subtracting the Annual Exempt Amount (£3,000 for 2025/26) from your total gain. The remaining taxable gain is split between the basic and higher rate depending on how much of the income tax basic rate band (£37,700) is unused by your other income. Since the Autumn 2024 Budget, all assets are taxed at 18% (basic) and 24% (higher).
What is Business Asset Disposal Relief (BADR)?
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) taxes qualifying gains from the disposal of business assets at a reduced flat rate — 14% for 2025/26 and 18% for 2026/27 (up from the previous 10%). There is a lifetime limit of £1 million of qualifying gains. BADR typically applies to sole traders, business partners, and directors or employees disposing of shares in their own company, subject to ownership and activity tests.
What is the Annual Exempt Amount for CGT?
The Annual Exempt Amount (AEA) is a tax-free allowance for capital gains. For 2025/26 and 2024/25 it is £3,000 per individual. Gains up to this amount are not subject to CGT. The AEA cannot be carried forward — it is a use-it-or-lose-it allowance for each tax year.
Sources
Related Calculators
60-Day CGT Reporting Calculator
Check if you need to file a 60-day return, when it is due, and the CGT payable on a UK property disposal.
Business Asset Disposal Relief Calculator
CGT on selling your business under BADR (formerly Entrepreneurs' Relief) with the £1m lifetime limit.
Stamp Duty Calculator
SDLT, LBTT, LTT with first-time buyer relief.
Learn More
UK Capital Gains Tax Basics 2025-26 & 2026-27 — Rates, £3,000 Allowance (HMRC)
HMRC Capital Gains Tax for 2025-26 and 2026-27: £3,000 annual exempt amount, 18%/24% property, 18%/24% other assets. What triggers CGT and how to reduce your bill.
Capital Gains Tax Allowance Cut to £3,000: What Investors Need to Know
The CGT annual exemption has been cut from £12,300 in 2022-23 to just £3,000 in 2025-26. Here is the full impact on investors and strategies to minimise your CGT liability using ISAs, pensions, and other allowances.
Capital Gains Tax Annual Exempt Amount: What You Need to Know
How the £3,000 capital gains tax annual exempt amount works in 2025-26, CGT rates for assets and property, and a worked example showing the calculation.