Capital Gains Tax Calculator

About this calculator

The Capital Gains Tax Calculator estimates UK CGT on personal disposals such as shares, residential property, crypto, and other assets. It helps users understand gains, allowable costs, annual exempt amount, losses, and basic or higher-rate tax treatment. CGT is highly dependent on asset type, tax year, income level, reliefs, and reporting rules.

CGT methodology

The calculator estimates gain, deducts allowable losses and annual exemption, then applies the relevant CGT rate to the taxable gain.

• Gain = sale proceeds - purchase cost - allowable costs
• Taxable gain = gain - losses - annual exempt amount
• CGT due = taxable gain x applicable rate

Worked example

Frequently asked questions

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Capital gains tax calculator UK - how to use this tool

Use this personal Capital Gains Tax calculator for UK individuals selling shares, funds, residential property, crypto, business assets, antiques, jewellery, or other chargeable assets. Enter your proceeds, original cost, allowable costs, income, losses, and tax year to estimate the taxable gain and CGT due.

How much CGT do I pay on shares?

For 2025/26, gains on shares and investments are taxed at 18% where they fall within your remaining basic rate band and 24% above that. The annual exempt amount is GBP 3,000, so only gains above the allowance are taxed after allowable losses have been deducted.

CGT on shares UK 2025/26

The October 2024 Budget increased rates for share and investment gains. Previous share rates were 10% for basic rate taxpayers and 20% for higher rate taxpayers. For 2025/26, the calculator uses 18% and 24% for personal disposals.

Do I need to report capital gains?

You may need to report gains if your total gains exceed the GBP 3,000 annual exempt amount or if your total proceeds exceed GBP 50,000. Shares and investment gains are normally reported through Self Assessment or HMRC's real time CGT service. Residential property gains usually need to be reported and paid within 60 days of completion.

How to reduce your CGT bill legally

Common planning routes include using your GBP 20,000 ISA allowance, using the annual exempt amount before the tax year ends, offsetting capital losses, transferring assets to a spouse or civil partner before disposal, and timing disposals across tax years where that is commercially sensible.

Capital gains tax on shares - worked example

If you bought 1,000 shares at GBP 5 each, your cost is GBP 5,000. If you later sold them at GBP 9 each, your proceeds are GBP 9,000 and your gain is GBP 4,000. After the GBP 3,000 annual exempt amount, the taxable gain is GBP 1,000. At the 18% basic rate, CGT is GBP 180. At the 24% higher rate, CGT is GBP 240.

What is the CGT annual exempt amount?

The CGT annual exempt amount is GBP 3,000 in 2025/26. It was GBP 12,300 in 2022/23, then reduced to GBP 6,000 in 2023/24 and GBP 3,000 from 2024/25. It cannot be carried forward, so unused allowance is lost at the end of the tax year.