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Capital Gains Tax Calculator

Estimate Capital Gains Tax on shares or property after the annual exempt amount, at the rate your income band puts you in.

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Stamp duty, legal and agent fees, broker fees, extensions — not repairs or maintenance.

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Decides how much of the gain is taxed at 18% instead of 24%.

Other gains and losses (optional)
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Must have been reported to HMRC.

£4,543.80

Capital Gains Tax on a £24,500 gain · 18.5% of the gain

Gain on this sale£24,500
Annual exempt amount (£3,000)− £3,000
Taxable gain£21,500
At 18% — within your unused basic band (£10,270)£1,848.60
At 24% — above it£2,695.20
Capital Gains Tax£4,543.80

Source: HMRC — Capital Gains Tax rates. Not tax advice.

How to use

Pick what you sold, enter the sale price, what you paid, and any costs of buying, selling or improving it. Then enter your salary and other income for the tax year — CGT has no bands of its own; it borrows whatever is left of your income tax basic-rate band. Open Other gains and losses if you sold more than one thing this year or have losses to use.

How Capital Gains Tax is worked out

  1. Work out the gain: sale price minus purchase price minus allowable costs.
  2. Take off losses from this year, then from earlier years.
  3. Take off the £3,000 annual exempt amount.
  4. Apply the rates: 18% on the part of the remaining gain that fits in your unused basic-rate band, 24% on the rest.

Worked example

You sell shares for £45,000 that cost £20,000 — a gain of £25,000. You earn £40,000, so your taxable income is £27,430 and you have £10,270 of basic-rate band unused. After the £3,000 exempt amount the taxable gain is £22,000: £10,270 at 18% and £11,730 at 24%, for £4,663.80 of tax.

Selling half before 5 April and half after would give each year its own exempt amount and its own basic-rate band: two gains of £12,500 would cost £1,710.00 each, or £3,420.00 in total — £1,243.80 less. Timing sales across tax years is the simplest legitimate way to reduce CGT.

Property: the 60-day rule

If you sell UK residential property that isn't fully covered by Private Residence Relief — a buy-to-let, a second home, an inherited house — you must report and pay the tax within 60 days of completion. Late reporting brings penalties and interest, and HMRC's online account for it is separate from Self Assessment. If you let the property, remember that mortgage interest relief doesn't reduce the gain, but stamp duty and legal fees from the purchase do — the stamp duty calculator will tell you what you paid if you've lost the paperwork.

Selling a business: BADR

Business Asset Disposal Relief taxes qualifying gains at 18% from 6 April 2026, up to a lifetime limit of £1,000,000. It applies to selling all or part of a trading business, or shares in your own trading company where you've held at least 5% and been an officer or employee for two years. The rate has risen from 10% to 14% to 18% since 2024, so it now matches the basic rate.

If you're taking income out of a company rather than selling it, the dividend tax calculator covers that side.

Frequently asked questions

What are the Capital Gains Tax rates for 2026/27?

18% on gains that fall within your unused basic-rate band and 24% on gains above it — the same for residential property, shares and other assets since April 2025. Business Asset Disposal Relief gains are taxed at 18% from 6 April 2026 (14% in 2025/26).

What is the Capital Gains Tax allowance?

The annual exempt amount is £3,000. Gains up to that in a tax year are tax-free. It can't be carried forward, and a married couple or civil partners each have their own.

How do I know if I pay 18% or 24%?

Add your taxable income (income after the £12,570 Personal Allowance) to your taxable gains. The part of the gains that fits under the £37,700 basic-rate band is taxed at 18%; the rest at 24%. With a £40,000 salary you have £10,270 of band left, so that much of your gain gets 18%.

Do I pay Capital Gains Tax when I sell my home?

Usually not. Private Residence Relief covers a home you've lived in as your only or main residence throughout your ownership, provided the grounds are under 5,000 square metres and you didn't use part of it exclusively for business. You may owe tax if you let it out, left it empty for long periods, or it's a second home.

When do I pay Capital Gains Tax on property?

For UK residential property you must report the sale and pay the tax within 60 days of completion using HMRC's online service. For other assets you report on your Self Assessment return (or through HMRC's real-time service) and pay by 31 January after the tax year.

What costs can I deduct?

The costs of buying and selling — stamp duty, solicitor and estate agent fees, broker commissions — and the cost of improvements that added value, like an extension. Not repairs, maintenance, mortgage interest or other running costs.

How do losses work?

Losses in the same tax year are set against gains first, even if that wastes your annual exempt amount. Losses from earlier years (which must have been reported within four years) are used only to bring gains down to the exempt amount, and anything left carries forward again.

Are ISAs and pensions subject to Capital Gains Tax?

No. Gains inside an ISA or a pension are tax-free and don't need reporting. Moving shares into an ISA via 'Bed and ISA' can protect future gains, but the sale itself is a disposal.

Is what I enter sent anywhere?

No. Everything is calculated in your browser.

Not financial advice

This tool provides estimates for general information only and is not financial, tax, or legal advice. Figures may not reflect the latest rules — verify with HMRC, Scottish Government, MHCLG, Revenue Scotland and Welsh Revenue Authority before making decisions.
  • Everything you type or open here is processed by your own browser. It is not sent to us and we could not read it if we wanted to.
  • Formatted for United Kingdom (en-GB), in GBP.

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