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Finance Calc Kit
Tax

UK Capital Gains Tax Calculator

Calculate UK Capital Gains Tax on residential property, shares, and other assets using current HMRC tax rates and annual allowances.

Disposal details

£
£
£
£

Estimated capital gains tax due

£2,900.00

HMRC rate applied: 10%

Total gain

£32,000.00

Taxable gain

£29,000.00

Net gain after tax

£29,100.00

Effective tax rate on total gain

9.1%

Gain after tax

  • Net gain after tax£29,100.0090.9%
  • CGT payable£2,900.009.1%

UK capital gains tax calculation steps

Open to see each step from your inputs to the result.

  1. Calculate total capital gain

    Total Gain=Sale Price−Purchase Price−Allowable Costs\text{Total Gain} = \text{Sale Price} - \text{Purchase Price} - \text{Allowable Costs}

  2. Apply annual exempt allowance

    Taxable Gain=max⁡(0,Total Gain−Annual Allowance)\text{Taxable Gain} = \max(0, \text{Total Gain} - \text{Annual Allowance})

  3. Calculate CGT payable (10% rate)

    Tax Payable=Taxable Gain×Tax Rate\text{Tax Payable} = \text{Taxable Gain} \times \text{Tax Rate}

Rates and annual exempt amount reflect the 2025/26 UK tax year. HMRC may update allowances and residential property rates in future budgets.
Report tool

Understanding UK Capital Gains Tax

Capital Gains Tax (CGT) is charged by HMRC on profit when you sell or dispose of an asset that has increased in value. You pay tax on the gain, not the full sale proceeds. Allowable acquisition and disposal costs reduce the taxable gain.

UK CGT rules differ from US capital gains treatment. For US federal estimates, use the capital gains calculator. For related UK payroll taxes, see the National Insurance UK calculator.

HMRC rates and annual exempt amount (2025/26)

Each individual receives an annual tax-free CGT allowance. Gains above that allowance are taxed at rates that depend on your income tax band and asset type. For the 2025/26 tax year, basic rate taxpayers generally pay 10% on shares and other assets and 18% on residential property gains. Higher and additional rate taxpayers generally pay 20% on shares and other assets and 24% on residential property gains.

UK CGT calculation formulas

Total Gain=Sale Proceeds−Acquisition Cost−Allowable Costs\text{Total Gain} = \text{Sale Proceeds} - \text{Acquisition Cost} - \text{Allowable Costs}
Taxable Gain=max⁡(0,Total Gain−Annual Allowance)\text{Taxable Gain} = \max(0, \text{Total Gain} - \text{Annual Allowance})
CGT Payable=Taxable Gain×Tax Rate\text{CGT Payable} = \text{Taxable Gain} \times \text{Tax Rate}

Worked example

You sell shares for £85,000 after buying them for £50,000 and paying £3,000 in allowable costs. Total gain is £32,000. With a £3,000 annual allowance, taxable gain is £29,000. At a 10% basic rate on shares, CGT payable is £2,900 and net gain after tax is £29,100.

Frequently asked questions

What assets are subject to UK Capital Gains Tax?
CGT can apply to shares outside tax wrappers, crypto, business assets, and property that is not your main home. Personal possessions worth over £6,000 may also be in scope, with some exemptions such as cars.
Is your main home subject to CGT?
Usually no. Private Residence Relief often exempts your main home if you lived there throughout ownership, though partial relief rules apply when only part of the property was your residence.
What costs can reduce a capital gain?
Allowable costs include purchase and sale fees, stamp duty on acquisition, and capital improvement spending that increased asset value. Routine maintenance is generally not deductible.
When must UK CGT be reported?
Residential property disposals often require reporting and payment within 60 days of completion through HMRC online services. Other gains are typically reported through Self Assessment.
Which tax year do these rates use?
This calculator uses HMRC rates and the annual exempt amount for the 2025/26 UK tax year. Budget changes can alter allowances and property rates in future years.

Resources and references

The formulas and methods in this calculator were checked against these independent sources.