UK Capital Gains Tax Calculator

For 2025/26 the main rates are 18% where the gain falls within your unused basic-rate band and 24% above it. From 30 October 2024 these rates apply to all chargeable assets — shares, other assets and residential property alike. Business Asset Disposal Relief is charged at a flat 14%.

£3,000 for individuals in 2025/26 (and £1,500 for most trustees). This is the amount of net gains you can make each tax year before any Capital Gains Tax is due. It was cut from £6,000 in 2023/24 and is now permanently fixed at £3,000, so more gains are taxable than before.

Your gain is treated as the top slice of your income. First your taxable income is set against the £37,700 basic-rate band; any band left over is filled by your gain and taxed at 18%, and anything above the band is taxed at 24%. This calculator does that stacking for you using the income you enter.

No — not for 2025/26. Historically residential property was taxed at higher rates (18%/28%) than other assets, but since 30 October 2024 all assets share the same 18%/24% rates. The asset type still matters for reliefs and reporting deadlines, which is why this calculator lets you select it.

Business Asset Disposal Relief (formerly Entrepreneurs' Relief) reduces the Capital Gains Tax rate on qualifying business disposals. For disposals on or after 6 April 2025 the rate is 14% (up from 10%), and it is set to rise to 18% from April 2026. It applies up to a £1 million lifetime limit of qualifying gains.

£1 million of qualifying gains over your lifetime. Gains within the limit are taxed at the BADR rate (14% for 2025/26); gains above it are taxed at the normal 18%/24% rates. This calculator applies the 14% rate to the whole taxable gain when you select BADR, so reduce the figure if part of your gain exceeds the lifetime limit.

Usually not. Private Residence Relief normally exempts the gain on your only or main home. Capital Gains Tax on residential property typically arises on second homes, buy-to-let and properties that were not always your main residence. This calculator assumes a chargeable gain — it does not apply Private Residence Relief.

Your gain is broadly the sale proceeds minus what you paid for the asset and certain allowable costs (such as buying and selling fees and qualifying improvements). Enter that net profit figure as the 'total capital gain'; the calculator then deducts the £3,000 annual exempt amount before applying the rates.

No. Gains on investments held inside a Stocks & Shares ISA are completely free of UK Capital Gains Tax and do not need to be reported. This calculator is for gains on assets held outside an ISA. Note that US citizens do not get the same ISA exemption for US tax purposes.

For most assets you report gains through Self Assessment and pay by 31 January after the tax year. For UK residential property, a separate CGT return and payment are due within 60 days of completion. Always check the deadline that applies to your disposal, as the property rule is much tighter.

Indirectly. Your personal allowance reduces your taxable income, which can leave more of the £37,700 basic-rate band available for your gain at 18%. For incomes over £100,000 the personal allowance tapers away, which this calculator models — pushing more of the gain into the 24% band.

Yes. Capital losses in the same year are set against your gains before the annual exempt amount, and unused losses can be carried forward to future years if reported to HMRC in time. Enter your net gain after deducting allowable losses; this calculator does not model losses separately.

Spouses and civil partners each have their own £3,000 annual exempt amount and their own basic-rate band, and transfers between them are normally tax-neutral. Couples often transfer an asset (or a share of it) before sale so both allowances and lower bands are used. Run the calculator separately for each person's share.

Keep evidence of what you paid, what you sold for, dates, and any allowable costs or improvements. For shares you also need to track 'pooled' acquisition costs. Good records make your gain easy to prove and can significantly reduce the tax, so keep them even for assets you have held for years.

Generally non-residents are outside UK CGT on most assets, but UK land and property remain within the charge for non-residents, with a 60-day reporting requirement. The rules are complex around temporary non-residence, so anyone moving abroad before a big disposal should take advice first.

You can be taxable in both countries: the UK taxes the gain at the rates above and the US taxes you as a citizen on worldwide capital gains. The US/UK treaty and the Foreign Tax Credit usually prevent double taxation, but timing differences, the lack of US recognition for ISAs, and PFIC rules on funds make cross-border gains a specialist area.

Capital Gains Tax is a UK-wide tax with the same rates and allowances across the UK, so this calculator applies in Scotland too. Scotland sets its own income tax bands, but those do not change the CGT rates — though they can affect how much basic-rate band is left for your gain.

That is normal — gains are added on top of income, so a large gain often spans both the 18% and 24% bands. The calculator splits your gain across the bands automatically and shows how much is taxed at each rate, so you can see the blended effective rate.

It uses the 2025/26 figures — the £3,000 annual exempt amount, the 18%/24% rates, the 14% BADR rate, the £37,700 basic-rate band and the £12,570 personal allowance with its £100k taper — so it is accurate for typical disposals. It does not apply Private Residence Relief, losses, or the BADR lifetime limit, so treat it as a planning estimate.

The calculation runs entirely in your browser and nothing is stored unless you choose to download the branded PDF report, at which point you provide your name and email so we can send it. Phone and address are optional.

Yes. Enter your name and email (phone and address optional) and we generate a TaxStone-branded PDF of your Capital Gains Tax breakdown to download instantly — useful for planning a disposal or sharing with your accountant.

Yes — for significant gains, especially business sales or anything with US/UK exposure, reliefs and timing can save substantial tax. Book a free 20-minute call with a TaxStone adviser before you sell.