UK Capital Gains Tax Calculator — 2025/26
Estimate UK Capital Gains Tax for 2025/26: enter your sale proceeds, original cost, allowable costs, asset type and income tax band to see your CGT bill, effective rate, and the breakdown of your gain.
£
£
£
Asset type
Income tax band
£
Estimated UK CGT at the applicable 2025/26 rate
£2,790
CGT dueOriginal cost & allowable costs
59.4%
Exempt gain
5.7%
Tax due
5.3%
Net gain after tax
29.6%
- 1
Total gain
50,000 − 30,000 − 1,500 = 18,500 - 2
Taxable gain (after exempt amount)
18,500 − 3,000 = 15,500Annual CGT exempt amount of £3,000 is subtracted before tax applies. - 3
CGT due
15,500 × 18% = 2,790
How does this calculator work?
UK CGT = (Proceeds − cost − allowable costs − £3,000 exempt) × rate. For 2025/26 the rate is 18% (basic taxpayer) or 24% (higher/additional rate taxpayer) for most assets; Business Asset Disposal Relief applies 14% on qualifying business gains up to a £1 m lifetime cap.
Formula
How this is calculated
Capital Gains Tax in the UK is charged on the profit you make when you dispose of a chargeable asset — shares, investment property, a business, or other assets. The gain is the sale proceeds minus the original acquisition cost and any allowable costs (improvements, solicitor fees, estate agent commission paid at sale, stamp duty on purchase). The 2025/26 annual exempt amount of £3,000 is subtracted before tax applies.
The rate depends on your overall income and the type of asset. From the Autumn Budget of October 2024, the main CGT rates are 18% for basic-rate taxpayers and 24% for higher- and additional-rate taxpayers — these now apply equally to both residential property and other assets. Business Asset Disposal Relief (BADR), formerly Entrepreneurs' Relief, applies a reduced 14% rate from April 2025 on qualifying business disposals, up to a £1 million lifetime limit.
This calculator is an estimate. UK CGT rules have many nuances — for example, principal private residence relief for your main home, bed-and-breakfast rules, share pooling, losses brought forward, and the interaction with income where a gain straddles the higher-rate threshold. These reduce the tax bill in many real scenarios. Always confirm your liability with HMRC guidance or a qualified tax adviser.
Frequently asked questions
The annual exempt amount is £3,000 for the 2025/26 tax year. Any gain below this threshold is not subject to CGT. It cannot be carried forward, so it is effectively lost if unused.
In most cases no — your main home is covered by Principal Private Residence (PPR) relief, which exempts the gain from CGT entirely. Partial relief may apply if you have ever let out the property, used it for business, or it has a very large garden. This calculator does not apply PPR relief — it is intended for investment assets.
BADR (formerly Entrepreneurs’ Relief) allows qualifying business disposals to be taxed at a reduced rate — 14% from April 2025 — on gains up to a £1 million lifetime allowance. Conditions include owning at least 5% of shares and voting rights and being an employee or director for two years.
Also known as
TG we-Calculate Editorial Team. (2026). UK Capital Gains Tax Calculator — 2025/26 [Online calculator]. TG we-Calculate. https://we-calculate.com/calculator/capital-gains-tax-uk-calculator
TG we-Calculate Editorial Team. "UK Capital Gains Tax Calculator — 2025/26." TG we-Calculate. 2026. https://we-calculate.com/calculator/capital-gains-tax-uk-calculator.
TG we-Calculate Editorial Team, "UK Capital Gains Tax Calculator — 2025/26," TG we-Calculate, 2026. [Online]. Available: https://we-calculate.com/calculator/capital-gains-tax-uk-calculator
@misc{wecalculate_capital_gains_tax_uk_calculator, title = {UK Capital Gains Tax Calculator — 2025/26}, author = {{TG we-Calculate Editorial Team}}, howpublished = {\url{https://we-calculate.com/calculator/capital-gains-tax-uk-calculator}}, year = {2026}, note = {TG we-Calculate} }
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