UK Capital Gains Tax Calculator 2025/26
Calculate UK capital gains tax on shares, property and other assets for 2025/26. Includes annual exempt amount, basic and higher rate CGT and property rates.
£
Proceeds minus original cost (after allowable costs) £
After Personal Allowance and deductions £
Net of other disposals (can be negative) £0
CGT Due
£0
Taxable Gain (after exempt)
£0
Basic Rate Portion
£0
Higher Rate Portion
CGT Calculation Breakdown
How to Use This UK CGT Calculator
Enter your capital gain (the profit from selling an asset — proceeds minus your original cost and allowable expenses). Select the asset type to apply the correct rates. Enter your taxable income so the calculator knows how much basic rate band you have remaining.
The £3,000 annual exempt amount is applied automatically. Gains filling your remaining basic rate band (up to £50,270 total income + gains) are taxed at the lower rate.
The Formula
Net Gain = Total Gain − Annual Exempt Amount (£3,000)
Basic Rate Band Remaining = £50,270 − Taxable Income (if positive)
Basic Rate Gain = Min(Net Gain, Basic Rate Band Remaining)
Higher Rate Gain = Net Gain − Basic Rate Gain
CGT Due = Basic Rate Gain × lower rate + Higher Rate Gain × higher rate
Rates (Shares/Other): Basic 18%, Higher 24%
Rates (Property): Basic 18%, Higher 24%
Rates (BADR): 14% flat (2025/26)
Basic Rate Band Remaining = £50,270 − Taxable Income (if positive)
Basic Rate Gain = Min(Net Gain, Basic Rate Band Remaining)
Higher Rate Gain = Net Gain − Basic Rate Gain
CGT Due = Basic Rate Gain × lower rate + Higher Rate Gain × higher rate
Rates (Shares/Other): Basic 18%, Higher 24%
Rates (Property): Basic 18%, Higher 24%
Rates (BADR): 14% flat (2025/26)
Example
Emma, £35,000 taxable income, £25,000 gain on shares in 2025/26:
Annual exempt amount: £3,000
Taxable gain: £25,000 − £3,000 = £22,000
Basic rate band remaining: £50,270 − £35,000 = £15,270
Basic rate CGT: £15,270 × 18% = £2,749
Higher rate CGT: £6,730 × 24% = £1,615
Total CGT: £4,364
Annual exempt amount: £3,000
Taxable gain: £25,000 − £3,000 = £22,000
Basic rate band remaining: £50,270 − £35,000 = £15,270
Basic rate CGT: £15,270 × 18% = £2,749
Higher rate CGT: £6,730 × 24% = £1,615
Total CGT: £4,364
Extended
CGT by Asset Type Breakdown
Detailed CGT rates and rules for shares, residential property, commercial property and business assets
CGT rates and rules differ by asset type in the UK. Here is a complete reference for 2025/26.
| Asset Type | Basic Rate | Higher Rate | Notes |
|---|---|---|---|
| Shares & Securities | 18% | 24% | New rates from Oct 30, 2024 |
| Residential Property | 18% | 24% | Report within 60 days of completion |
| Commercial Property | 18% | 24% | Same rates as other assets post-Oct 2024 |
| Business Assets (BADR) | 14% flat | Lifetime limit £1m; rises to 18% from April 2026 | |
| Investors Relief | 14% flat | £10m lifetime limit; for external investors in trading cos | |
| Carried Interest | 32% | Fund managers receiving carried interest | |
| Your Main Home | 0% | Principal Private Residence (PPR) relief applies | |
| ISA Investments | 0% | CGT-free by statute | |
| Gifted to Spouse/Civil Partner | 0% | No gain/no loss rule applies | |
CGT at Different Gain Levels (Taxable Income: £35,000, Shares)
| Capital Gain | Taxable Gain | Basic Rate CGT | Higher Rate CGT | Total CGT | Effective Rate |
|---|
Frequently Asked Questions
What is the UK Capital Gains Tax annual exempt amount?
The annual exempt amount for CGT is £3,000 for the 2024/25 and 2025/26 tax years. This means the first £3,000 of your net capital gains each year is tax-free. Net gains above this amount are taxed at the applicable CGT rate. The annual exempt amount was reduced from £12,300 (2022/23) to £6,000 (2023/24) to £3,000 (2024/25 onwards).
What are the UK CGT rates for 2025/26?
For 2025/26, CGT rates depend on your income tax band and the type of asset. For most assets (shares, investments): basic rate taxpayers pay 18%, higher/additional rate taxpayers pay 24%. For residential property: basic rate 18%, higher/additional rate 24%. Business Asset Disposal Relief (BADR) rate is 14% (rising to 18% from April 2026) on qualifying business assets up to £1 million lifetime.
How do I know if I am a basic or higher rate taxpayer for CGT?
Add your taxable income (after Personal Allowance) to your capital gains. The portion of gains that falls within your remaining basic rate band (up to £50,270 total) is taxed at the lower CGT rate. The portion above the basic rate band threshold is taxed at the higher rate. For example, if your income is £40,000, you have £10,270 of basic rate band remaining, and that portion of gains pays the lower rate.
Do I need to report capital gains to HMRC?
You must report and pay CGT on UK property gains within 60 days of completion via the UK Property Reporting Service. For other assets (shares, etc.), you report gains on your Self Assessment tax return. You need to report if your total gains exceed the annual exempt amount (£3,000) or your total proceeds exceed four times the exempt amount (£12,000).
What is Business Asset Disposal Relief (BADR)?
BADR (formerly Entrepreneurs Relief) reduces CGT to 14% (2025/26) on qualifying business disposals, subject to a lifetime limit of £1 million. To qualify, you must have owned the business and been an officer/employee for at least 2 years before disposal. The rate was 10% before October 2024, rises to 14% from April 2025 and 18% from April 2026.