UK Capital Gains Tax Calculator

Following the October 2024 Budget, CGT rates are now 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers — for all asset types including shares and residential property. This replaced the previous split between 10%/20% (non-property) and 18%/24% (property). Business Asset Disposal Relief (BADR) is 14% from April 2025.

The annual exempt amount (AEA) for 2025–26 is £3,000. This is down from £6,000 in 2023–24 and £12,300 in 2022–23. Every individual gets this allowance each tax year — it cannot be carried forward, so it's use it or lose it.

Your CGT rate depends on your total income plus the taxable gain. If your income plus gain stays within the basic rate band (£50,270 in 2025–26), you pay 18%. Any gain that pushes you above £50,270 is taxed at 24%. This calculator uses your other income to work out which rate applies.

You can deduct: the original purchase price, solicitor and estate agent fees paid on purchase and sale, stamp duty paid on purchase, and for property — the cost of capital improvements (extensions, new kitchens, etc.). You cannot deduct maintenance or repair costs, mortgage interest, or any costs already claimed as income tax deductions.

Yes — Private Residence Relief (PRR) means your main home is fully exempt from CGT while you live there. If you've lived there the whole time you've owned it, no CGT applies. Partial exemption applies if you've rented it out or had periods of non-occupation. This calculator is designed for investment properties, second homes, and other assets.