UK Capital Gains Tax Calculator

First subtract the £3,000 Annual Exempt Amount (and any losses) from your total gain. The remaining taxable gain stacks on top of your income: the part that fits in your unused basic-rate band (income up to £50,270) is taxed at the basic CGT rate, and the rest at the higher CGT rate. Since 30 October 2024, all assets are taxed at 18% (basic) and 24% (higher).

18% (basic rate) and 24% (higher/additional rate) on all asset types — shares, funds, and residential property. Business Asset Disposal Relief and Investors' Relief gains are taxed at 18% in 2026/27 (up from 14% in 2025/26 and 10% before that). The £3,000 Annual Exempt Amount applies first.

From 30 October 2024 the CGT rates on non-property assets (shares, funds, crypto) rose from 10%/20% to 18%/24%, aligning them with the residential property rates. Business Asset Disposal Relief began a staged rise from 10% to 14% (2025/26) to 18% (2026/27), and Investors' Relief's lifetime limit was cut from £10 million to £1 million.

The Annual Exempt Amount (AEA) is a tax-free allowance for capital gains — £3,000 per individual for 2024/25, 2025/26 and 2026/27. It was £6,000 in 2023/24 and £12,300 before that, so it has been cut sharply. The AEA cannot be carried forward; it is use-it-or-lose-it each tax year.

If you sell UK residential property at a gain, you must report it and pay the CGT within 60 days of completion using a HMRC 'Capital Gains Tax on UK property' account — separately from your Self Assessment return. Other gains (shares, funds) are reported through Self Assessment by the normal deadline.

BADR (formerly Entrepreneurs' Relief) taxes qualifying business-asset gains at a reduced flat rate — 14% for 2025/26 and 18% for 2026/27 (up from 10%) — with a £1 million lifetime limit. It applies to sole traders, partners, and directors/employees selling shares in their own trading company, subject to a two-year ownership and activity test.

Usually not. Private Residence Relief exempts the gain on a property that has been your only or main home throughout ownership. Periods of letting or absence, very large grounds, or business use of part of the home can make part of the gain taxable.

Yes. Transfers between spouses and civil partners are CGT-free (a 'no gain/no loss' transfer), so moving an asset to a partner before sale uses their £3,000 AEA and any unused basic-rate band. Capital losses offset gains in the same year; unused losses carry forward indefinitely if claimed within four years.

Use both spouses' AEAs, harvest losses, spread disposals across tax years to use multiple AEAs, move holdings into an ISA or pension ('Bed and ISA'), and claim reliefs like PRR or BADR where eligible. Pension contributions can also extend your basic-rate band, lowering the rate on part of the gain.