📈Capital Gains Tax Calculator (UK)

About this tool

Enter what you sold an asset for, what it cost, any buying and selling costs, losses you're carrying, and your other taxable income for the year. The calculator shows the gain, the taxable gain after the £3,000 annual exempt amount, how much falls at 18% and at 24%, and the tax due. Tick Business Asset Disposal Relief when you're selling a qualifying business.

How UK capital gains tax works

Capital gains tax (CGT) is charged on the profit when you sell or give away something that has risen in value, such as shares and funds outside an ISA, crypto, a second home or buy-to-let, or business assets. The gain is the sale price minus what you paid, minus allowable costs like broker and legal fees, stamp duty and capital improvements (not repairs). Losses from other disposals in the same year must be set off first, and carried-forward losses can then reduce the gain to the allowance. The first £3,000 of net gains each tax year is tax-free. What's left is added on top of your taxable income. The part that fits in your unused basic rate band (£37,700 above the personal allowance) is taxed at 18%, and the rest at 24%. Since 30 October 2024 these rates apply to residential property and other assets alike. For example, selling shares for £45,000 that cost £25,000, with a £40,000 salary, gives a £20,000 gain and £17,000 taxable. Your salary leaves £10,270 of basic band, so £10,270 × 18% + £6,730 × 24% = £3,463.80. Business Asset Disposal Relief is 14% in 2025/26 and 18% from April 2026, up to a £1 million lifetime limit. Honest limits: your main home is usually exempt, and gains on UK residential property must be reported and paid within 60 days of completion. Gifts between spouses are tax-neutral, and this isn't tax advice. The UK income tax calculator, the dividend tax calculator and the stamp duty calculator are related.

Frequently asked questions