Capital Gains Tax Calculator
Calculate your UK Capital Gains Tax on property, shares, crypto and other assets for the 2025/26 tax year.
Your Details
The amount you sold or disposed of the asset for
The amount you originally paid for the asset
e.g. solicitor fees, stamp duty on purchase, improvements
Your salary/other income determines which CGT rate applies
Residential property is taxed at higher CGT rates
Total CGT Due
£21,463.80
On a £95,000.00 capital gain
Capital Gain
£95,000.00
Proceeds minus costs
Annual Exemption Used
£3,000.00
£3,000.00 available for 2025/26
Taxable Gain
£92,000.00
Gain after annual exemption
Effective Tax Rate
22.59%
Total CGT as a percentage of your gain
Capital Gains Tax Breakdown
| Band | Taxable Amount | Rate | Tax |
|---|---|---|---|
| Basic Rate (18%) | £10,270.00 | 18% | £1,848.60 |
| Higher Rate (24%) | £81,730.00 | 24% | £19,615.20 |
| Total | £21,463.80 | ||
Planning tip
Consider spreading disposals across tax years to use multiple annual exemptions. Each tax year you can realise up to £3,000.00 in gains tax-free.
This calculator is for informational purposes only and does not constitute financial advice. Tax calculations are based on current HMRC rates and may not reflect your exact circumstances. Always consult a qualified financial adviser.
How is Capital Gains Tax calculated in the UK?
Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that has increased in value. You only pay CGT on the gain itself, not the total amount you receive. To calculate your gain, take the disposal proceeds and subtract the original acquisition cost plus any allowable costs such as solicitor fees, stamp duty on purchase, and the cost of improvements (but not maintenance).
Each tax year you have a tax-free annual exemption (currently £3,000.00 for 2025/26). Only gains above this threshold are taxed. The rate you pay depends on two factors: the type of asset and your total taxable income. For residential property, the rates are 18% (basic rate) and 24% (higher rate). For other assets such as shares, crypto, and personal possessions worth over £6,000.00, the rates are 10% (basic rate) and 20% (higher rate). Your other income determines how much of your basic rate band remains unused; gains are taxed at the basic rate until that band is filled, with any remaining gain taxed at the higher rate.
You must report and pay CGT via a Self Assessment tax return or, for UK residential property, via the CGT on UK property service within 60 days of completion. Married couples and civil partners each have their own annual exemption and can transfer assets between them without triggering a CGT charge.
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