UK Capital Gains Tax Calculator
Calculate Capital Gains Tax owed on profits from selling shares, property, or other chargeable assets.
2026/27 rates · last verified 15 August 2026
Your other taxable income determines how much of your basic rate band is left for the gain, which decides the 18%/24% split.
Estimates only, not financial advice. Verify with HMRC or a qualified accountant before making decisions. See our full disclaimer.
Tax breakdown
| Band | Taxed at | Amount in band | Tax |
|---|---|---|---|
| Basic rate | 18% | £7,700.00 | £1,386.00 |
| Higher rate | 24% | £4,300.00 | £1,032.00 |
How this is calculated
Capital Gains Tax is due on the profit made when you dispose of an asset that has increased in value. This calculator applies the current annual exempt amount and the main CGT rates to work out what you'd owe.
How much of your gain is taxed at 18% versus 24% depends on how much of your basic rate band your other taxable income has already used. If your income plus the gain stays within the basic rate band, the whole gain is taxed at 18%; any part that pushes you into the higher rate band is taxed at 24%. These are the main rates that apply to shares, second properties, and most other chargeable assets, since property lost its own higher rate from 30 October 2024. They aren't universal, though: trustees and personal representatives generally pay 24% regardless of income, and reliefs like Business Asset Disposal Relief can give an 18% rate on qualifying business gains, so this calculator models the standard individual case rather than every scenario.
Your main home is usually exempt from CGT under Private Residence Relief, and gains inside an ISA or pension are always tax-free, so this calculator is really for second properties, shares held outside an ISA, and other investments.
Read more: Capital Gains Tax when selling a second home or buy-to-let
Frequently asked questions
What is the annual exempt amount?
Each tax year, a set amount of capital gains is tax-free before CGT applies. Gains above this threshold are taxed at 18% or 24% for most individuals, depending on your income and the size of the gain.
Are CGT rates different for property and shares?
Not for the main rates. Since 30 October 2024, the same 18%/24% rates apply to residential property, shares, and most other chargeable assets. Special rates and reliefs can still apply to certain assets and taxpayers, such as Business Asset Disposal Relief or trustees.
Do I pay CGT when I sell my main home?
Usually not. Private Residence Relief exempts your only or main home from Capital Gains Tax in almost all cases. It mainly applies to second homes, buy-to-let property, and other investments.
How do I report and pay Capital Gains Tax?
For UK residential property, you must report and pay within 60 days of completion using HMRC's Capital Gains Tax on UK property service. For other assets like shares, gains are usually reported through Self Assessment, though HMRC's real-time Capital Gains Tax service is also available if you don't otherwise need to file a return. Tax is due by 31 January following the end of the tax year.
Can losses reduce my CGT bill?
Yes, capital losses in the same tax year are deducted from gains before the Annual Exempt Amount is applied, and unused losses can be carried forward to offset gains in future years once reported to HMRC.
What if I inherited the asset rather than bought it?
Your acquisition cost is normally the asset's market value at the date of death (the probate value), not what the person you inherited it from originally paid. Enter your gain based on that market value, not the original purchase price.
Related calculators
Dividend Tax Calculator
Calculate the tax due on dividend income for shareholders and company directors, including the dividend allowance.
Income Tax Calculator
Calculate how much Income Tax you owe, broken down by tax band: basic, higher, and additional rate.
Salary Calculator
Work out your take-home pay from a gross salary, including Income Tax, National Insurance, and pension contributions.