Capital Gains Tax Calculator (UK)
This Capital Gains Tax Calculator (UK) helps investors, traders, and private individuals estimate CGT liability on the sale of assets such as shares, funds, or property (excluding your primary residence). Enter your purchase price, sale price, and allowable costs, and the calculator will show your taxable gain, CGT due, and net proceeds based on the 2025/26 rules.
Note: This is an estimator only and may not account for all individual circumstances. Rates, exemptions, and thresholds can change. For official guidance, see HMRC Capital Gains Tax guidance.
Tip! - Check your current tax band to ensure the correct option is selected below
| Asset Sold (£) | |
|---|---|
| Purchase Price (£) | |
| Costs (Fees etc.) (£) | |
| Income/Tax Band |
Taxable Gain: £0.00
Capital Gains Tax: £0.00
Net Proceeds: £0.00
How to Use the Capital Gains Tax Calculator
Step-by-Step
- Enter the sale price of your asset (£).
- Enter the original purchase price (£).
- Enter any allowable costs, such as broker fees or transaction costs.
- Select your income or tax band to apply the correct CGT rate.
- Click "Calculate" to see your taxable gain, the CGT due, and net proceeds.
Understanding Capital Gains Tax in the UK
Capital Gains Tax (CGT) is charged on the profit you make when you sell certain assets above their purchase price. Key points:
- Annual exempt amount: £3,000 (2025/26 tax year) for individuals.
- CGT rates on most assets: 18% for basic-rate taxpayers and 24% for higher or additional-rate taxpayers.
- CGT rates on residential property: 18% for basic-rate taxpayers and 24% for higher-rate taxpayers.
- Allowable costs reduce your gain and therefore the tax owed.
Choosing a rate: Select the rate that matches your income band or asset type. If you are unsure, pick the option closest to your circumstances. For full accuracy, contact HMRC.
Assets Subject to Capital Gains Tax
- Stocks, shares, and investment funds
- Second homes or buy-to-let property
- Business assets (in some cases)
- Precious metals or valuable collectibles
Assets that are generally exempt include your primary residence, personal belongings under £6,000, ISAs, and certain pensions.
Manual CGT Calculation
Taxable Gain = Sale Price − Purchase Price − Allowable Costs − Annual Exemption
CGT = Taxable Gain × Applicable Rate
Net Proceeds = Sale Price − CGT
Example: £50,000 sale, £30,000 purchase, £500 costs, basic rate:
Taxable Gain = 50,000 − 30,000 − 500 − 3,000 = £16,500
CGT = 16,500 × 18% = £2,970
Net Proceeds = 50,000 − 2,970 = £47,030
Note: This calculation assumes a single CGT rate is applied to the whole gain. In reality, gains can be split across bands (18% / 24%) depending on your taxable income.
Related Guides
- UK Capital Gains Tax Guide - Step-by-step guide to CGT rules and exemptions.
- DIY Portfolio Tracking for Beginners - Track portfolio performance, calculate weighted returns, and manage investments efficiently.
Frequently Asked Questions
What is Capital Gains Tax?
CGT is a tax on the profit you make when selling certain assets above their purchase cost.
How do I calculate my CGT liability?
Subtract the purchase price, allowable costs, and the annual exemption (£3,000 for 2025/26) from the sale price, then apply the correct CGT rate.
Are all assets subject to CGT?
No. Exempt assets include your primary residence, ISAs, certain pensions, and personal items worth under £6,000.
Can I reduce my CGT?
Yes. You can reduce your taxable gain using allowable costs, losses carried forward from previous years, and the annual exempt amount.
What are the current CGT rates?
For disposals from 6 April 2025:
- Most assets: 18% for basic-rate taxpayers, 24% for higher/additional-rate taxpayers.
- Residential property: 18% for basic-rate taxpayers, 24% for higher-rate taxpayers.
Is this calculator official or guaranteed accurate?
This calculator is an estimator only and may not account for all individual circumstances. For official guidance, always refer to HMRC (Capital Gains Tax rules for 2025/26) or consult a qualified tax adviser.