Capital Gains Tax Calculator

About Capital Gains Tax Calculator

Calculate UK Capital Gains Tax on the sale of shares, investments, or property. Enter your purchase price, sale price, allowable costs, and taxable income to see your gain, the tax owed at each rate, and your effective CGT rate for 2026/27.

2026/27 CGT Rates

Tax Band	CGT Rate (all assets)
Basic rate (remaining basic band)	18%
Higher/additional rate	24%

Annual exempt amount: £3,000 (reduced from £6,000 in 2023/24 and £12,300 in 2022/23).

From 30 October 2024, all asset types (shares, property, other assets) use the same rates. Previously, residential property had higher rates (18%/28%).

How CGT Is Calculated

Taxable Gain = Sale Price - Purchase Price - Allowable Costs - Annual Exempt Amount

The taxable gain is then stacked on top of your taxable income to determine which rate applies.

Worked example (shares): Bought shares for £20,000, sold for £35,000. Broker fees: £200. Taxable income: £40,000.

• Gain: £35,000 - £20,000 - £200 = £14,800
• After exempt amount: £14,800 - £3,000 = £11,800 taxable
• Basic rate band remaining: £50,270 - £40,000 = £10,270
• £10,270 at 18% = £1,848.60
• £1,530 (remaining gain) at 24% = £367.20
• Total CGT: £2,215.80. Effective rate on the gain: 15.0%

Allowable Costs You Can Deduct

You can reduce your gain by deducting:

• Purchase costs: Stamp duty, solicitor fees, broker commissions
• Improvement costs: Extensions, renovations (but not maintenance or repairs)
• Sale costs: Estate agent fees, solicitor fees, advertising
• Losses: Capital losses from other disposals in the same or earlier tax years

You cannot deduct the cost of your own time, interest on loans taken to buy the asset, or normal maintenance costs.

CGT Exemptions and Reliefs

Exemption/Relief	Effect	Key Conditions
Primary residence (PPR)	100% exempt	Must be your main home. Last 9 months always exempt.
ISA gains	100% exempt	Investments held within an ISA wrapper
Pension gains	100% exempt	Investments within a pension scheme
Spouse transfers	No gain or loss	Transfers between married/civil partners
Business Asset Disposal Relief (BADR)	18% rate up to £1M lifetime	Qualifying business or shareholding
Annual exempt amount	First £3,000 tax-free	Per person per tax year
Bed and ISA	Resets cost base	Sell and rebuy within ISA to shelter future gains

CGT on Property

Your main home is exempt from CGT (Principal Private Residence relief). But CGT applies to:

• Buy-to-let investment properties
• Second homes and holiday homes
• Land that is not your garden
• Properties you have not lived in as your main residence

UK residents must report and pay CGT on residential property within 60 days of completion (not the end of the tax year). Non-UK residents must report all UK property disposals.

Tax-Efficient Strategies

• Use your annual exempt amount every year: £3,000 of gains per year is tax-free. Selling incrementally across multiple tax years can save significant tax.
• Transfer to spouse before selling: Transfers between spouses are tax-free, and each spouse has their own £3,000 exemption and basic rate band.
• Bed and ISA: Sell investments outside an ISA and immediately rebuy within an ISA. You crystallise the gain (possibly within your exempt amount) and future growth is sheltered.
• Offset losses: If you have investments showing a loss, sell them in the same tax year to offset against gains. Unused losses carry forward indefinitely.
• Pension contributions: Making a pension contribution can reduce your taxable income, which may move some of your gains from the 24% rate to the 18% rate.

For overall income tax calculations, the UK income tax calculator covers PAYE, NI, and student loans. If you are tracking investments and wealth overall, the net worth calculator helps.

This tool is for estimation only. CGT rules are complex and individual circumstances vary. Consult HMRC guidance or a tax advisor. All calculations run in your browser. No data is sent to any server.