Free ToolNo signup required
Capital Gains Tax UK Calculator
Estimate your UK CGT liability on shares and property for 2025/26.
2025/26 UK Rates
Current HMRC rates and thresholds
Shares & Property
Different rates for each asset type
Loss Offsetting
Offset capital losses against gains
Calculate UK Capital Gains Tax
Enter your asset disposal details for a UK-specific CGT estimate.
UK Capital Gains Tax Rates 2025/26
Shares & Other Assets
Applies to shares, funds, crypto, personal possessions worth over £6,000, and business assets without Business Asset Disposal Relief.
Residential Property
Higher rates apply to residential property that is not your main home. Your principal residence is exempt under PPR. Report and pay within 60 days of completion.
CGT on Shares vs Property in the UK
Shares and Funds
Lower CGT rates (10%/20%). Share pooling rules (same-day, 30-day, Section 104) determine cost basis. ISA and pension wrappers provide full CGT exemption. Bed & ISA strategies allow you to crystallise gains within the annual exemption and re-purchase within an ISA.
Residential Property
Higher CGT rates (18%/24%). Main home exempt under PPR. Second homes and buy-to-let trigger CGT on disposal. Letting relief may apply if you once lived in the property. Must report and pay within 60 days — unlike shares where you report on your tax return.
How to Use This UK CGT Calculator
Enter Disposal Details
Purchase price, sale price, and allowable costs.
Select Tax Details
Tax year, asset type, and your income tax band.
View Breakdown
CGT owed, effective rate, and net proceeds.
UK-Specific CGT Reliefs and Allowances
- Annual exempt amount. £3,000 per person per year. Use it or lose it — consider timing disposals across tax years to maximise the exemption.
- Spouse transfers. Transfers between spouses and civil partners are CGT-free. Transfer assets to use both annual exemptions and potentially a lower tax band.
- ISA and pension wrappers. Investments within ISAs and pensions are fully exempt from CGT. Use Bed & ISA to gradually move holdings into tax-free wrappers.
- Business Asset Disposal Relief. Formerly Entrepreneurs' Relief — 10% rate on up to £1m lifetime gains when disposing of qualifying business assets.
Want deeper insights?
ARIA tracks your portfolio gains with tax-lot accounting, helping you plan disposals and minimise CGT.
Create Free Account