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
| Field | What to enter |
|---|---|
| Sale price | Amount in £ |
| Purchase price | Amount in £ |
| Allowable costs (fees, stamp duty, improvements) | Amount in £ |
| Capital losses to set off | Amount in £ |
| Your taxable income for the year (before personal allowance) | Amount in £ |
| Type of gain | Choose 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 price | Capital gains tax |
|---|---|
| 125,000 | 0 |
| 187,500 | 0 |
| 250,000 | 13,843.8 |
| 312,500 | 28,843.8 |
| 375,000 | 43,843.8 |
| 500,000 | 73,843.8 |
Formula
Gain = sale price − purchase price − allowable costsTaxable gain = gain − losses − £3,000 annual exempt amountUnused basic-rate band = £37,700 − (taxable income − personal allowance)CGT = 18% × gain within the band + 24% × the rest (BADR: 18% from 6 April 2026)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.
Frequently asked questions
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.