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 — this decides the 18%/24% split.
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 CGT rates to work out what you 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%. The same two rates apply to shares, second properties, and other chargeable assets alike, since they were unified from 30 October 2024.
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.
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%, depending on your income and the size of the gain.
Are CGT rates different for property and shares?
Not any more — since 30 October 2024, the same 18%/24% rates apply to residential property, shares, and other chargeable assets.
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, gains are reported through Self Assessment, with tax 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.
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