# Capital Gains Tax UK Calculator

URL: https://speedycalculator.com/calculators/finance/capital-gains-tax-uk/
Last updated: 2026-10-25

> The UK capital gains tax calculator works out the CGT due when you sell shares, property or other assets – after allowable costs, losses and the £3,000 annual exempt amount – at 18% within your unused basic-rate band and 24% above it, or at the Business Asset Disposal Relief rate.

## Inputs

- Sale price
- Purchase price
- Allowable costs (fees, stamp duty, improvements)
- Capital losses to set off
- Your taxable income for the year (before personal allowance)
- Type of gain

## Results

- Total gain
- Taxable gain
- Unused basic-rate band
- Capital gains tax
- Effective rate on the gain
- Gain after tax

## Formula

```
Gain = sale price − purchase price − allowable costs
Taxable gain = gain − losses − £3,000 annual exempt amount
Unused basic-rate band = £37,700 − (taxable income − personal allowance)
CGT = 18% × gain within the band + 24% × the rest (BADR: 18% from 6 April 2026)
```

## Explanation

Since 30 October 2024 the CGT rates are 18% and 24% for all assets, including residential property. Business Asset Disposal Relief rose to 14% in 2025/26 and 18% from April 2026. Gains on your main home are usually exempt (Private Residence Relief). UK residential property gains must be reported and paid within 60 days.

### How to use the Capital Gains Tax UK Calculator

- **Sale price**
- **Purchase price**
- **Allowable costs (fees, stamp duty, improvements)**
- **Capital losses to set off**
- **Your taxable income for the year (before personal allowance)**
- **Type of gain**

Results update as you type, and every field accepts the units shown in its menu.

### How it works

Enter the sale and purchase prices, allowable costs, losses to set off, your taxable income for the year and whether Business Asset Disposal Relief applies.

### Tips

- Rates and thresholds follow the UK tax year, 6 April to 5 April.
- Scotland has its own income tax bands for non-savings income.
- Check your tax code on your payslip – it changes your personal allowance.
- Use HMRC's own tools for a final figure.

### Common mistakes to avoid

- Using last year's thresholds.
- Forgetting student loan and pension deductions.
- Confusing National Insurance with income tax.

### Inputs explained

FieldWhat to enterSale priceAmount in £Purchase priceAmount in £Allowable costs (fees, stamp duty, improvements)Amount in £Capital losses to set offAmount in £Your taxable income for the year (before personal allowance)Amount in £Type of gainChoose one: Standard (shares, property, other assets), Business Asset Disposal Relief (2026/27: 18%)

### What each result means

- **Total gain** = [Sale price] - [Purchase price] - [Allowable costs (fees, stamp duty, improvements)]
- **Taxable gain** = max([Total gain] - [Capital losses to set off] - 3000, 0)
- **Unused basic-rate band** = max(37700 - max([Your taxable income for the year (before personal allowance)] - max(12570 - max([Your taxable income for the year (before personal allowance)] - 100000, 0)÷2, 0), 0), 0)
- **Gain after tax** = [Total gain] - [Capital gains tax]

### Example values

How the main result changes when **Sale price** changes and everything else stays at the example values above:

Sale priceCapital gains tax125,0000187,5000250,00013,843.8312,50028,843.8375,00043,843.8500,00073,843.8

## Worked example

Inputs — Sale price: £250,000; Purchase price: £180,000; Allowable costs (fees, stamp duty, improvements): £8,000; Capital losses to set off: £0; Your taxable income for the year (before personal allowance): £45,000; Type of gain: Standard (shares, property, other assets).

Results — Total gain = £62,000.00; Taxable gain = £59,000.00; Unused basic-rate band = £5,270.00; **Capital gains tax = £13,843.80**; Effective rate on the gain = 22.33 %; Gain after tax = £48,156.20.

## FAQ

**What is the CGT allowance for 2026/27?**
£3,000 (the annual exempt amount).

**What are the CGT rates?**
18% for basic-rate taxpayers and 24% above, for all assets since 30 October 2024.

**Do I pay CGT on my home?**
Usually not, thanks to Private Residence Relief.

**What formula does the Capital Gains Tax UK Calculator use?**
Gain = sale price − purchase price − allowable costs.


## Sources

- [GOV.UK – Capital Gains Tax rates and allowances](https://www.gov.uk/capital-gains-tax/allowances)