Capital Gains Tax Calculator UK 2025/26
Calculate how much Capital Gains Tax you owe on the disposal of residential property, shares, crypto or business assets. Uses the 2025/26 CGT rates, the £3,000 annual exempt amount, and accounts for your income to determine whether basic or higher rates apply.
Enter the purchase and sale prices for your asset, then click Calculate CGT to see your tax liability.
2025/26 CGT rates at a glance
| Asset type | Basic rate taxpayer | Higher / additional rate |
|---|---|---|
| Residential property | 18% | 24% |
| Shares & funds | 10% | 20% |
| Crypto | 10% | 20% |
| Business assets (BADR) | 10% flat | 10% flat |
| Other assets | 10% | 20% |
Annual CGT exempt amount 2025/26: £3,000. BADR (Business Asset Disposal Relief) subject to £1,000,000 lifetime limit and qualifying conditions.
What is Capital Gains Tax in the UK?
Capital Gains Tax (CGT) is a UK tax on the profit you make when you sell or dispose of an asset that has increased in value. You pay CGT on the gain — the difference between what you paid for an asset and what you receive when you sell it — not on the full sale proceeds. Allowable costs such as purchase costs, improvement costs and sale costs can be deducted to reduce your gain.
CGT applies to a wide range of assets including residential property that is not your main home, stocks and shares held outside an ISA, cryptocurrency, business assets and personal possessions worth more than £6,000. CGT does not apply to assets held inside an ISA or pension, UK gilts, or gains on your main residence that qualify for Private Residence Relief.
What are the CGT Rates for 2025/26?
CGT rates for 2025/26 depend on the asset type and your income tax band. For residential property (that is not your main home), the rates are 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers. These rates were increased from 18%/28% in the October 2024 Autumn Budget, effective from 30 October 2024.
For other assets — including shares, funds and crypto — the rates are 10% (basic rate) and 20% (higher/additional rate). These were also increased in the same Budget from 10%/20% to the current rates. Business Asset Disposal Relief (BADR) offers a flat 10% rate on qualifying business asset disposals, subject to a £1,000,000 lifetime limit.
What is the Annual CGT Allowance?
Every individual has an annual CGT exempt amount — a threshold below which gains are not taxed. For 2025/26, the annual exempt amount is £3,000. Only gains above this threshold are subject to CGT. The allowance was reduced from £12,300 in 2022/23 to £6,000 in 2023/24 and then halved again to £3,000 in 2024/25, where it remains for 2025/26.
The annual exempt amount cannot be carried forward to future tax years. If your total gains in a tax year are below £3,000 — after deducting allowable costs and losses — you have no CGT liability and do not need to report the disposal to HMRC (unless the total sale proceeds exceed four times the exempt amount, i.e. £12,000, in which case it may still need to be reported on a self-assessment return).
How Does Income Affect Your CGT Rate?
Your capital gains are effectively "stacked on top" of your income for the purpose of determining which CGT rate applies. The basic rate band for 2025/26 runs from £12,571 to £50,270. Any portion of the basic rate band not already used by your income is available for your gains at the basic rate. Any gains that exceed the remaining basic rate band are taxed at the higher rate.
For example, if your income is £35,000, you have £15,270 of basic rate band remaining (£50,270 − £35,000). If your taxable gain is £20,000, the first £15,270 is taxed at 10% (for shares) and the remaining £4,730 at 20%. Someone earning above £50,270 pays higher rate CGT on all their gains.
Frequently Asked Questions
Do I pay CGT on my main home?
No — in most cases, your main residence is protected from CGT by Private Residence Relief (PRR), which exempts all gains made on the sale of your only or main home. PRR applies automatically provided you have lived in the property throughout your ownership as your main residence. Partial relief applies if the property was not always your main home — for example, if you lived elsewhere for part of the ownership period, or if part of the property was used exclusively for business. CGT does apply to second homes, buy-to-let properties and inherited properties that were not your main home.
How much CGT do I pay on shares?
Gains on shares held outside an ISA are taxed at 10% (basic rate taxpayers) or 20% (higher/additional rate taxpayers) for 2025/26. The first £3,000 of gains each year is exempt. Shares held inside a Stocks & Shares ISA are completely exempt from CGT — this is one of the strongest arguments for maximising ISA contributions before investing in a general investment account. When calculating gains on shares, you use HMRC's share pooling rules (the "Section 104 pool"), which average the cost across all shares of the same company that you own.
Do I pay CGT on crypto in the UK?
Yes. HMRC treats cryptocurrency as a capital asset, not currency. Every disposal of crypto — including selling for fiat money, swapping one cryptocurrency for another, and using crypto to buy goods or services — is a taxable event. Gains are taxed at the same rates as other assets: 10% (basic rate) or 20% (higher rate), after the £3,000 annual exempt amount. The same share pooling rules apply as for shares. Crypto received as income (e.g. mining, staking rewards, airdrops) may also be subject to income tax at the time of receipt.
What is Business Asset Disposal Relief?
Business Asset Disposal Relief (BADR), formerly known as Entrepreneurs' Relief, reduces the CGT rate to a flat 10% on qualifying business asset disposals. To qualify, you must typically have owned at least 5% of the shares and voting rights in a trading company for at least two years, and been an officer or employee of the company for that period. BADR is subject to a £1,000,000 lifetime limit — gains above this are taxed at normal CGT rates. It is particularly valuable for entrepreneurs selling their business.
Can I offset losses against capital gains?
Yes. Capital losses realised in the same tax year must be offset against gains before the annual exempt amount is applied. Losses in excess of gains can be carried forward to future tax years indefinitely. Unused losses must be reported to HMRC within four years of the end of the tax year in which they arose. This makes "bed and ISA" or "bed and SIPP" strategies useful near the tax year end: crystallising losses by selling, then immediately repurchasing inside an ISA or pension wrapper to reset the cost base while locking in the loss for CGT purposes.