UK Capital Gains Tax Calculator (2025/26)

How is UK CGT calculated?

The 2025/26 calculation has four steps:

1. Gross gain = sale price minus purchase price minus allowable costs.
2. Apply the £3,000 annual exempt amount (less anything you have already used this tax year).
3. Identify the taxable gain (gross gain minus allowance).
4. Apply the rate: 18% (basic-rate band) or 24% (higher/additional-rate band).

For more on the rules and worked examples, see our Capital Gains Tax guide.

What this calculator does and doesn’t cover

• Includes: the 2025/26 18%/24% rates, the £3,000 annual exempt amount, allowable acquisition and disposal costs.
• Does not include: the share-pooling Section 104 rules, the 30-day ‘bed and breakfasting’ rule, business asset disposal relief (BADR), gift hold-over relief, or carried interest.
• Property note: for residential property sales, you must report and pay CGT within 60 days of completion using HMRC’s online service, even if you do not normally file Self Assessment.
• Crypto note: HMRC pooling rules apply, so cost basis is the pooled average across the same asset type, not a single purchase price.

2025/26 CGT rates and allowances

• Annual exempt amount: £3,000 per individual
• Basic-rate CGT (most assets): 18%
• Higher and additional-rate CGT (most assets): 24%
• Residential property (not main home): 18% / 24% (cut from 28% in October 2024)
• Business Asset Disposal Relief: 14% in 2025/26 (rising to 18% in 2026/27)
• Reporting: Self Assessment by 31 January (most assets) or 60 days online (UK property)

Sourced from gov.uk/capital-gains-tax.

Frequently asked questions

What is the UK Capital Gains Tax rate in 2025/26?

For shares, funds, crypto, and second properties: 18% for basic-rate taxpayers and 24% for higher and additional-rate taxpayers. These apply after the £3,000 annual exempt amount.

What is the CGT annual exempt amount for 2025/26?

£3,000 per individual, per tax year. Reduced from £6,000 in 2023/24 and £12,300 in 2022/23. Unused allowance does not roll over.

Does this calculator work for property and crypto?

Yes. CGT rates on residential property (not main home) match the 18%/24% rates for 2025/26. Crypto is treated as property by HMRC, so the same rates and allowance apply.

Do I pay CGT on my main home?

Usually not. Private Residence Relief exempts most gains on your only or main home. CGT may apply if the property was let, used for business, or has very large grounds.