Capital Gains Tax Calculator
Estimate your UK Capital Gains Tax for the 2025/26 tax year. Includes annual exempt amount, basic-rate and higher-rate tiers for residential property and other assets.
Your disposal
The CGT maths
- Total gain = sale proceeds − purchase cost − allowable selling fees
- Annual exempt amount of £3,000 deducted before tax (2025/26)
- Remaining gain stacks on top of your other taxable income
- Portion within unused basic-rate band: 18% (residential and other since Oct 2024)
- Portion above basic-rate threshold (£50,270): 24%
- Doesn't include Private Residence Relief, Lettings Relief, EIS/SEIS deferral, or Business Asset Disposal Relief
- For a complex disposal — book a Tax Advice call (£99) for a precise calculation before selling
Sold something? File the 60-day return
UK residential property disposals must be reported within 60 days. We handle both that and the annual SA from £149.
What is Capital Gains Tax?
Capital Gains Tax (CGT) is the UK tax on the profit when you sell or otherwise dispose of an asset that has gone up in value. You pay CGT on the gain, not the total sale price.
The most common chargeable assets:
- Property that isn't your main home (second homes, buy-to-lets)
- Shares not held in an ISA or pension
- Cryptocurrencies (Bitcoin, Ethereum, etc.)
- Personal possessions worth £6,000+ (jewellery, paintings, antiques)
- Business assets, including goodwill
How is Capital Gains Tax calculated?
The formula is: Total gain − allowable selling costs − annual exempt amount = taxable gain. The taxable gain stacks on top of your other income to determine which rate band applies.
| Asset type | Basic-rate band (income < £50,270) | Higher-rate band (income > £50,270) |
|---|---|---|
| Residential property (not your main home) | 18% | 24% |
| Shares / crypto / other assets | 18% | 24% |
| Business asset (with BADR) | 14% (rising to 18% Apr 2026) | 14% |
The 2025/26 annual exempt amount is £3,000 (down from £6,000 in 2023/24, £12,300 before that). Spouses each have their own — transferring assets to a lower-earning partner before sale is a common planning move.
When do you owe CGT?
You owe CGT when you dispose of a chargeable asset — typically by selling, but also gifting (except to a spouse), swapping, or compensating for a destroyed asset. Reporting deadlines:
- UK residential property — file a 60-day CGT return + pay any tax due, AND include on annual SA
- All other disposals — report on annual Self Assessment due 31 January
- Threshold — only required to report if total gains exceed £3,000 OR proceeds exceed £50,000
Crypto disposals include sale, swap (e.g. BTC → ETH), spending crypto, and gifting (except to spouse). Section 104 pooling required across all your holdings of each coin.
How to reduce Capital Gains Tax
- Use the £3,000 annual exempt amount every year — it's use-it-or-lose-it
- Transfer to spouse before sale — doubles the allowance and may move the gain to a lower-rate band
- Bed-and-ISA / Bed-and-pension — sell shares and rebuy inside a tax wrapper
- Realise capital losses in the same year to offset gains
- Private Residence Relief — your main home is fully exempt (final 9 months always counted)
- EIS deferral — defer CGT by reinvesting in qualifying EIS shares
- Business Asset Disposal Relief — reduces CGT to 14% on qualifying business sales (lifetime cap £1m)
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