UK Capital Gains Tax Calculator
Calculate your Capital Gains Tax on stocks, crypto, or property sales for the 2025/2026 tax year.
Fees, stamp duty, or improvement costs
Your salary or other income for the year
Ready to Calculate
Enter your income and details on the left to see a detailed breakdown of your tax liability and take-home pay.
Frequently Asked Questions
How to use this calculator
1. Select the type of asset you sold (residential property or other assets like stocks/crypto).
2. Enter the purchase price and sale price of the asset.
3. Enter any allowable costs (e.g., buying/selling fees, improvement costs).
4. Enter your other taxable income for the year, as this determines your CGT rate band.
Understanding your results
Gross Gain: Your total profit before the annual exemption and tax are applied.
Capital Gains Tax: The tax owed based on your gain, asset type, and income band, after deducting the £3,000 annual exemption.
Net Gain: Your final profit after paying Capital Gains Tax.
A Comprehensive Guide to UK Capital Gains Tax (CGT)
Capital Gains Tax (CGT) is a tax on the profit when you sell (or 'dispose of') something (an 'asset') that has increased in value. It's important to understand that you are taxed on the gain you make, not the total amount of money you receive from the sale.
When Do You Pay Capital Gains Tax?
You may need to pay CGT when you dispose of an asset. 'Disposing of' an asset usually means selling it, but it can also include giving it away as a gift (unless it's to your spouse or civil partner), swapping it for something else, or getting compensation for it (like an insurance payout).
Common assets that are liable for CGT include:
- Personal possessions worth £6,000 or more (excluding your car)
- Property that is not your main home (e.g., a buy-to-let or holiday home)
- Your main home if you've let it out, used it for business, or it's very large
- Shares that are not held in an ISA or PEP
- Cryptocurrency assets (like Bitcoin or Ethereum)
- Business assets
The Annual Exempt Amount
You only have to pay Capital Gains Tax on your overall gains above your tax-free allowance, known as the Annual Exempt Amount. For the 2024/2025 and 2025/2026 tax years, this allowance is £3,000 for individuals. This is a significant reduction from previous years (it was £12,300 in 2022/23 and £6,000 in 2023/24).
Capital Gains Tax Rates (2025/2026)
The rate of CGT you pay depends on two factors: the type of asset you sold, and your Income Tax band.
1. Residential Property (Not your main home)
- 18% if you are a basic rate taxpayer.
- 24% if you are a higher or additional rate taxpayer.
Note: The higher rate for residential property was reduced from 28% to 24% in April 2024.
2. Other Assets (Shares, Crypto, Business Assets)
- 10% if you are a basic rate taxpayer.
- 20% if you are a higher or additional rate taxpayer.
How Your Income Tax Band Affects CGT
To work out your CGT rate, you must add your total taxable capital gains (after deducting your £3,000 allowance) to your taxable income for the year. If this combined amount falls within the basic Income Tax band (up to £50,270), you pay the lower CGT rate. If any part of the gain pushes your total income into the higher rate band, you pay the higher CGT rate on that specific portion of the gain.
Reporting and Paying CGT
If you sell a UK residential property and owe CGT, you must report and pay the tax within 60 days of selling the property. For other assets, you usually report the gains in your annual Self Assessment tax return in the tax year after you disposed of the asset.