Capital Gains Tax Calculator UK 2026
Work out exactly how much Capital Gains Tax (CGT) you owe in 2025/26 on the sale of property, shares, a business, or other assets. Enter your gain, income, and any reliefs, and get a full breakdown in seconds - including your effective tax rate, how much of your basic rate band is used, and whether Private Residence Relief or Business Asset Disposal Relief applies. Use alongside our take-home tax calculator to see your complete financial picture.
Key CGT Facts for 2025/26
Who Should Use This Calculator?
Property Sellers and Landlords
Calculate CGT on the sale of a buy-to-let, second home, or inherited property. Includes Private Residence Relief for partial occupation periods.
Investors Selling Shares
Work out CGT on shares, funds, or investment trusts. See how your income affects which CGT rate applies and how much of your £3,000 allowance you use. Check your income tax band first.
Business Owners Selling Assets
Model whether Business Asset Disposal Relief applies to your sale and compare the 14% BADR rate versus standard CGT. The BADR rate rises to 18% from April 2026.
Self-Assessment Filers
Get the exact CGT figures you need for your Self Assessment return, including loss offsets, carry-forward relief, and how gains interact with income tax. Compare with our self-employed tax calculator if you run your own business.
⚛ Calculate Your Capital Gains Tax
Complete the fields below. Fields marked * are required. Results appear instantly below the form.
How the CGT Calculator Works
Enter Your Income
Your gross income determines how much basic rate band remains unused, which directly sets your CGT rate at 18% or 24%.
Enter Your Gain
Enter your total gain directly, or let the calculator work it out from your sale proceeds, purchase cost, and all allowable deductions.
Apply Reliefs
Private Residence Relief, Business Asset Disposal Relief, annual exempt amount, and any capital losses are all applied in the correct HMRC order.
Get Your Bill
See your final CGT bill broken down by rate band, your effective tax rate, and personalised planning tips to reduce your liability.
Understanding Capital Gains Tax in 2025/26
Capital Gains Tax is charged on the profit (the "gain") you make when you sell or dispose of an asset that has increased in value. You only pay CGT on the gain, not the total sale proceeds. The annual exempt amount of £3,000 is deducted before any tax is calculated, and this allowance cannot be carried forward - if you do not use it in a tax year, it is lost.
How Income Affects Your CGT Rate
Your CGT rate is not fixed. HMRC adds your taxable gains to your income to determine which rate applies. If your income plus gains falls within the basic rate band (up to £50,270), your gains are taxed at 18%. Any portion above £50,270 is taxed at 24%. This means planning the timing of asset disposals relative to your income can make a meaningful difference to your bill. Our income tax band calculator can help you understand your position before making a disposal.
The 2024 Rate Changes
From 30 October 2024, CGT rates on shares and other assets rose from 10%/20% to 18%/24%, aligning them with residential property rates. This means the previous distinction between asset types (except BADR) no longer exists. If you are comparing an older estimate to this calculator, the rates will differ significantly for non-property assets.
| Asset / Taxpayer | Rate (Basic Rate Band) | Rate (Above Basic Rate) |
|---|---|---|
| Residential Property | 18% | 24% |
| Shares and Other Assets | 18% | 24% |
| Business Asset Disposal Relief (BADR) | 14% (flat, 2025/26) | 14% (flat, 2025/26) |
| BADR from April 2026 | 18% (flat) | 18% (flat) |
| Trustees | 24% (flat) | 24% (flat) |
Private Residence Relief
If you sell a property that was your main home for part or all of your ownership period, Private Residence Relief (PRR) exempts the corresponding proportion of the gain. The final 9 months of ownership always qualify, even if you were not living there. Lettings relief was significantly restricted from April 2020 and now only applies if the tenant shared your living space.
Capital Losses and How They Work
Current-year losses must be offset against current-year gains before your annual exempt amount is applied. Losses from previous years are different: they are only used to reduce your net gain down to the annual exempt amount level, not below it, which preserves as much of your allowance as possible. You must report losses to HMRC to carry them forward. For more context on how disposals interact with your overall finances, see our PAYE tax breakdown calculator.
💡 60-Day Reporting Rule
If you sell a UK residential property and a CGT liability arises, you must report the gain and pay any tax owed within 60 days of completion. This applies even if you also need to include the gain in a Self Assessment return. Missing this deadline results in interest and penalties from HMRC.
Real Capital Gains Tax Examples
Scenario 1: Buy-to-Let Sale
Person: Sarah, secondary school teacher
Situation: Sells a buy-to-let flat she has never lived in. Owned for 10 years, never her main residence.
Gross Income: £38,000
Gain: £65,000
Annual Exempt Amount: -£3,000
Taxable Gain: £62,000
CGT Bill: £12,270 (£2,270 at 18% + £9,730 at 24%)
Sarah's income uses £25,430 of her basic rate band. The remaining £12,270 is used by the gain at 18%; the rest is taxed at 24%. Selling during a lower-income year (e.g., after retirement) could reduce the bill.
Scenario 2: Share Portfolio Disposal
Person: James, IT contractor
Situation: Sells shares with a gain of £30,000. Has £8,000 of carried-forward losses from a previous year.
Gross Income: £75,000
Gain: £30,000
Carried-Forward Losses Used: -£27,000
Annual Exempt Amount: -£3,000
Taxable Gain: £0
CGT Bill: £0
James uses just enough of his carried-forward losses to bring the net gain down to £3,000 (the AEA level). The remaining £1,000 of losses carry forward to a future year. See our contractor take-home pay calculator for the wider tax picture.
Scenario 3: Business Sale with BADR
Person: Priya, sole trader graphic designer
Situation: Sells her sole trader business after 8 years. First use of BADR lifetime allowance.
Gross Income: £20,000
Business Gain: £180,000
Annual Exempt Amount: -£3,000
Taxable Gain (BADR): £177,000
CGT Bill: £24,780 (at 14%)
Without BADR, Priya would pay £30,780 in CGT (18%/24%). BADR saves her £6,000 in 2025/26. If she waits until after 5 April 2026, the rate rises to 18%, costing an extra £7,080. Check our sole trader vs limited company calculator for ongoing tax planning.
Frequently Asked Questions
For individuals in 2025/26, CGT is 18% on gains within the basic rate band and 24% on gains above it. These rates apply to all chargeable assets including property and shares - the previous lower rates of 10%/20% for non-property assets were removed from 30 October 2024. Trustees pay a flat 24%.
CGT on a property sale in 2025/26 is calculated on your gain (sale price minus cost minus allowable deductions), less the £3,000 annual exempt amount. The rate is 18% on gains within your remaining basic rate band and 24% above it. If the property was your main home, Private Residence Relief may fully or partially exempt the gain.
No - if the property was your only or main home for the entire ownership period, Private Residence Relief eliminates all CGT. If you owned it for part of the time as a rental or second home, only the proportion relating to non-residence periods is taxable. The final 9 months of ownership always qualify for relief.
The CGT annual exempt amount is £3,000 for individuals in 2025/26. This is the same as 2024/25, having fallen from £12,300 in 2022/23. Gains within this amount each year are free of CGT. Trusts receive £1,500. The allowance cannot be carried forward - if unused, it is lost at the end of the tax year.
Business Asset Disposal Relief (BADR) reduces CGT to 14% on qualifying gains in 2025/26, rising to 18% from 6 April 2026. To qualify, you must have owned the business or shares for at least 2 years, hold 5%+ of shares (for company sales), and have been an officer or employee. The lifetime limit is £1 million of qualifying gains.
Yes. Current-year losses must be set against current-year gains first, before applying your annual exempt amount. Losses from prior years are used more carefully - they only reduce your gain down to the £3,000 exempt amount level, not below it, to preserve as much of your tax-free allowance as possible. Report losses to HMRC via Self Assessment to carry them forward.
For UK residential property, you must report the gain and pay CGT within 60 days of completion, even if you file a Self Assessment return. For other assets, you report via Self Assessment by 31 January following the end of the tax year. You must report gains even if no tax is due if your total proceeds exceed £50,000 or your gains exceed the annual exempt amount.
Yes. Each individual has their own £3,000 annual exempt amount and their own basic rate band. Transferring assets to a spouse or civil partner before disposal (at no gain / no loss) can allow both allowances to be used, potentially doubling the tax-free amount to £6,000 and splitting any gain across both partners' rate bands.
Data Sources and Accuracy
This calculator uses official HMRC figures for the 2025/26 tax year:
- CGT rates (18%/24%): HMRC - Capital Gains Tax rates
- Annual exempt amount (£3,000): HMRC - CGT rates and allowances
- BADR rate (14%): HMRC - Business Asset Disposal Relief
- Private Residence Relief: HMRC - Work out your gain on property
- Basic rate band (£50,270): HMRC - Income Tax rates and bands
- 60-day reporting rule: HMRC - Report and pay CGT
Calculation Methodology: Gains are calculated in the HMRC-prescribed order: gross gain - current-year losses - carried-forward losses (to AEA level only) - annual exempt amount - PRR/BADR. The result is then split across the basic and higher rate bands using remaining income headroom.
Last Updated: February 2026
Your Privacy and Data Protection
Your privacy matters. All calculations run entirely within your browser. No figures you enter are transmitted to any server or stored anywhere.
How it works: When you click "Calculate My CGT", your figures are sent to a server-side script that performs the calculation and immediately returns the result - no data is logged or retained. Your inputs are also saved temporarily in your browser's session storage to remember your entries if you navigate away, and cleared when you close your tab.