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Capital Gains Tax Calculator 2025/26

Free UK Capital Gains Tax calculator for 2025/26. Residential property and other assets. Annual exempt amount included.

Capital Gains Tax due£10,664Taxable gain after annual exempt amount: £47,000
  • Total gain£50,000.00
  • Annual exempt amount (0%)£3,000£0.00
  • Basic rate CGT (18%)£10,270£1,848.60
  • Higher rate CGT (24%)£36,730£8,815.20
  • Total Capital Gains TaxEffective rate: 21.3%£10,663.80

2024/25 annual exempt amount: £3,000 (down from £6,000 in 2023/24). Residential property rates from 30 Oct 2024: 18% basic / 24% higher. Other assets follow the same rates from 30 Oct 2024. Excludes Business Asset Disposal Relief (10% on first £1m of qualifying gains).
How this is calculated

The maths, in plain English.

Capital Gains Tax is paid on the gain — sale proceeds minus original cost minus allowable costs (legal fees, agents' fees, capital improvements).

  • Subtract the annual exempt amount (£3,000 in 2025/26)
  • The remaining gain is split between basic and higher rate bands depending on your other income
  • From 30 Oct 2024: basic rate 18%, higher rate 24% — for both residential property and other assets

Important deadlines: residential property gains must be reported and paid within 60 days of completion. Other gains are reported on your annual Self-Assessment.

This calculator assumes you've already calculated the gain itself (proceeds − costs). For complex disposals — share schemes, business sales, EMI options, EIS shares, partial disposals — get advice. The reliefs and rules can dramatically change the bill.

Common questions

4 questions we get asked.

If yours is not here, ring us. We answer in four rings on weekdays and write back the same day on emails.

01 When does Capital Gains Tax apply?
When you sell (or otherwise dispose of) an asset for more than you paid. Common triggers: selling shares outside an ISA, selling a second home or buy-to-let, gifting assets to non-spouses, selling a business or business assets.
02 What's the difference between residential and other asset rates?
From 30 October 2024, both residential property and other assets use the same CGT rates: 18% basic rate, 24% higher rate. Before that, non-residential gains had lower rates (10% / 20%).
03 What's the annual exempt amount?
The first £3,000 of gains each tax year is tax-free (down from £6,000 in 2023/24 and £12,300 the year before). Married couples can each use their allowance — useful if you're planning a sale.
04 Are there reliefs that reduce CGT?
Yes, several. Business Asset Disposal Relief (formerly Entrepreneurs' Relief) gives 10% on the first £1m of qualifying business sales. Private Residence Relief covers your main home. Lettings Relief and Investors' Relief cover other situations. Get advice — these reliefs can save tens or hundreds of thousands.
One call. Twenty minutes.

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