Capital Gains Tax Calculator

Calculate UK Capital Gains Tax (CGT) for 2025-26. Covers residential property, shares, crypto and other assets. Includes the £3,000 annual exempt amount, brought-forward losses, Business Asset Disposal Relief (BADR), and how your income affects the CGT rate you pay.

Asset Details

Asset type

Residential property

Second home, buy-to-let, or investment property

Shares & investments

Stocks, funds, crypto, or other securities

Other assets

Valuables, land, business assets, etc.

Sale price

Purchase price

Buying costs

Selling costs

Capital improvements

Total gain£93,000

Tax Settings

Your annual income

Losses brought forward

Tax year

Claim Business Asset Disposal Relief

Reduced rate for qualifying business disposals (14% instead of 18%/24%)

Basic rate band remaining£10,270

Gains within this amount are taxed at 18% instead of 24%

Capital Gains Tax

£20,984

Effective CGT rate

22.6%

Net profit

£72,016

Net proceeds

£274,016

After selling costs & CGT

Gain Calculation

Sale price£300,000

Allowable costs-£207,000

Total gain£93,000

Annual exempt amount-£3,000

Taxable gain£90,000

Tax Breakdown

Band	Rate	Taxable	Tax
Basic Rate	18%	£10,270	£1,849
Higher Rate	24%	£79,730	£19,135
Total CGT	22.6%		£20,984

Smart Tips

The annual exempt amount has been significantly reduced

The CGT annual exempt amount fell from £12,300 (2022-23) to £6,000 (2023-24) and then to £3,000 (2024-25 onwards). More of your gains are now taxable than in previous years.

GOV.UK: CGT allowances

CGT rates are now 18% and 24% for all asset types

From 30 October 2024, CGT rates on shares and other assets increased from 10%/20% to 18%/24%, aligning with residential property rates. The property higher rate decreased from 28% to 24%.

GOV.UK: Capital Gains Tax rates

Your gain crosses into the higher rate band

£10,270 of your gain is taxed at 18% and £79,730 at 24%. If you can time the disposal across two tax years, you may keep more gains within the basic rate band.

GOV.UK: Capital Gains Tax rates

Shares held in an ISA are exempt from CGT

Any gains on shares held within a Stocks & Shares ISA are completely tax-free. You can invest up to £20,000 per year. Consider moving future investments into an ISA wrapper to avoid CGT.

GOV.UK: Individual Savings Accounts (ISAs)