UK Capital Gains Tax Calculator
Capital Gains Tax is charged on the profit you make when you sell or give away an asset that has gone up in value — shares, property, antiques and more. The first £3,000 of gains each tax year is tax-free (the annual exempt amount).
Anything above the allowance is treated as your top slice of income and taxed at 18% in the basic rate band and 24% in the higher rate band. Enter your gains and other income to see your bill.
How the calculation works
We believe numbers should be transparent. Here is the formula behind this calculator.
Worked example
Worked example: £15,000 gain in 2026/27
Examples at common levels
See how the numbers change at typical input levels, using the updated for tax year 2026/27 rates.
| Scenario | Capital Gains Tax | Gain after tax | Chargeable gain | Taxable gain | At 18% (basic rate) | At 24% (higher rate) | Effective CGT rate |
|---|---|---|---|---|---|---|---|
| £10,000 gain, no other income Allowance covers the first £3,000 | £1,260.00 | £8,740.00 | £10,000.00 | £7,000.00 | £1,260.00 | £0.00 | 12.6% |
| £15,000 gain + £30,000 salary Fits mostly in the basic rate band | £2,160.00 | £12,840.00 | £15,000.00 | £12,000.00 | £2,160.00 | £0.00 | 14.4% |
| £60,000 gain + £55,000 salary Higher rate band | £13,680.00 | £46,320.00 | £60,000.00 | £57,000.00 | £0.00 | £13,680.00 | 22.8% |
| £100,000 gain + £0 income Large gain spreads across both rates | £21,018.00 | £78,982.00 | £100,000.00 | £97,000.00 | £6,786.00 | £14,232.00 | 21.0% |
Important assumptions
- Uses England, Wales and Northern Ireland rates. The 18% and 24% rates apply to both property and other assets from 30 October 2024.
- The annual exempt amount is £3,000 and is best used against gains that would be taxed at the higher rate.
- Gains are treated as the top slice of income, after salary, savings and dividends.
- Does not model Business Asset Disposal Relief, losses, transfers between spouses or foreign assets — see HMRC or a qualified accountant.
Rates & official sources
Every calculation is based on the official rates and rules published by GOV.UK and HMRC.
Frequently asked questions
How much Capital Gains Tax will I pay in 2026/27?
The first £3,000 of gains is tax-free. Above that you pay 18% on gains that sit in your unused basic rate band and 24% on the rest. Your salary affects which band your gains fall in.
Does the annual exempt amount change each year?
Yes. It was cut to £6,000 for 2023/24 and to £3,000 for 2024/25, where it stays for 2026/27. Always check the allowance for the year you dispose of an asset.
Is my main home exempt from Capital Gains Tax?
Usually yes. Selling your only or main home is normally exempt under Principal Private Residence relief, but part of the garden or periods of letting can trigger a charge. This calculator covers general assets.
When do I need to pay or report Capital Gains Tax?
For property, you usually must report and pay within 60 days of completion. For other assets you report through your Self Assessment return by 31 January after the tax year ends.
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Read the guideThese calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.