United Kingdom Tax

UK Capital Gains Tax (CGT) Calculator (2026)

Calculate UK Capital Gains Tax on shares, cryptocurrency, and residential property after the £3,000 annual exempt allowance.

United Kingdom Calculator

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GBP
GBP 0GBP 20,00,000
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Instant Estimate

Your Results

Capital Gains Tax Due

£3,873

Based on your selected capital gains tax uk assumptions. Try different sliders to compare scenarios.

Taxable Gain After Allowance

£22,000

Effective Tax Rate

15.49%

Net Gain Kept

£21,127

These are planning estimates, not tax, legal or investment advice. Country rules, lender policies and tax rates can change.

How to Use the Capital Gains Tax UK

1

Enter total capital gain

Input net profit realized from the sale of assets after allowable buying and selling costs.

2

Select asset class

Choose between shares/cryptocurrency/collectibles (10%/20%) or residential property (18%/24%).

3

Enter taxable income

Input your annual income to check available headroom in your basic rate tax band.

Formula & Calculation Methodology

CGT = (Total Gain - £3,000 Allowance) × CGT Rate (10%/20% or 18%/24% for Property)

This calculator uses standard United Kingdom financial formulas, IRS thresholds, and amortization schedules. All results compute instantly in your browser with zero data stored or transmitted.

Calculation Examples & Scenarios

Shares Portfolio Sale (Basic Rate Taxpayer)

GBP 25,000 capital gain on stocks, GBP 45,000 salary, GBP 3,000 annual exemption applied.

Taxable Gain: GBP 22,000 | CGT Due: GBP 3,873 (Mix of 10% in basic band and 20% in higher band).

Sale of Buy-to-Let Residential Property

GBP 40,000 gain on rental property, GBP 60,000 income (higher rate taxpayer).

Taxable Gain: GBP 37,000 after allowance | CGT Due: GBP 8,880 (Higher Residential Rate 24%).

Crypto Disposal Within Annual Allowance

GBP 2,800 profit realized from cryptocurrency trades.

Taxable Gain: GBP 0 | CGT Due: GBP 0 (Fully covered by £3,000 annual exemption).

Key Benefits

  • Applies the £3,000 HMRC annual exempt allowance automatically
  • Separates residential property rates (18%/24%) from standard asset rates (10%/20%)
  • Determines basic rate band utilization against annual earned income

Common Use Cases

  • Property investors selling second homes or buy-to-let investments facing the 60-day HMRC reporting deadline
  • Individual investors taking profits in taxable general investment accounts (GIAs)
  • Cryptocurrency traders calculating taxable disposals and transfers into fiat

UK Capital Gains Tax Rates and the £3,000 Allowance

Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that has increased in value. Every UK individual has an Annual Exempt Amount of £3,000, meaning you only pay tax on gains exceeding this threshold.

For standard assets such as shares, cryptocurrencies, and business assets, basic rate taxpayers pay 10% and higher/additional rate taxpayers pay 20%. For residential property sales that do not qualify for Private Residence Relief, the rates are 18% for basic rate taxpayers and 24% for higher rate taxpayers.

HMRC 60-Day Residential Property Reporting Rule

If you sell a UK residential property and have Capital Gains Tax to pay, you must report the gain and pay the tax to HMRC online within 60 days of the sale completion date. Failure to meet this deadline can result in statutory late-filing penalties and daily interest charges.

Frequently Asked Questions

The HMRC annual exempt amount is £3,000 for individuals and personal representatives (£1,500 for trusts).

Basic rate taxpayers pay 10% on gains within their unused basic rate income band (£50,270). Higher and additional rate taxpayers pay 20% on all gains exceeding the basic rate threshold.

Residential property gains (such as buy-to-let or second homes) are taxed at 18% for basic rate taxpayers and 24% for higher rate taxpayers. Your primary residence is exempt under Private Residence Relief (PRR).

Yes. Allowable capital losses realized in the same tax year or carried forward from previous tax years can be deducted against taxable gains to reduce your overall tax bill.

UK residents who sell UK residential property with capital gains tax due must report and pay the tax to HMRC within 60 days of completion.

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