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UK Capital Gains Tax Calculator

Estimate CGT on shares, crypto & property — 2025/26 and 2026/27 rates, losses, BADR & band stacking

📋 Disposal Details

Chargeable gain ≈ Proceeds − Cost − Expenses − Losses − AEA
AEA £3,000 · main rates 18% / 24% · BADR 18%
£
Salary, self-employment and other taxable income. Used to work out remaining basic-rate room.
£
Default £12,570. Enter £0 if tapered or already used elsewhere.
£
£
£
Lifetime limit is £1 million of qualifying gains.

📊 Results

Estimated CGT Due
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Chargeable Gain
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Net Gain Before AEA
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Effective Rate
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📐 Rate Band Split
Remaining Basic-Rate Room
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Tax Year Rules
2026/27 · 18% / 24%
Gain taxed at 18%
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Tax at 18%
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Gain taxed at 24%
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Tax at 24%
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BADR gain / tax
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AEA used / unused
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Losses used this year
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Losses carried forward
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Gains stack on top of taxable income. The UK basic-rate band of £37,700 is used for CGT even if you are a Scottish taxpayer.
Residential property: UK land and property gains generally need reporting and payment to HMRC within 60 days of completion.
Positive steps
Deductions
CGT due
Covered by AEA
18% band
24% band
BADR
Losses

📅 Gain & Tax Breakdown

Item Proceeds Cost + fees Gain / (loss)
Add a disposal to see results

How to Use the UK Capital Gains Tax Calculator

This free calculator estimates Capital Gains Tax for UK individuals in 2025/26 and 2026/27. Enter income, losses and one or more disposals — shares, crypto, residential property or business assets — to see chargeable gains, the 18%/24% split, optional Business Asset Disposal Relief and two interactive charts.

Step-by-Step Guide

1. Choose the tax year and your income

CGT is calculated for a UK tax year (6 April to 5 April). Your taxable income decides how much of the UK basic-rate band is left. Gains are treated as the top slice of income plus gains.

2. Add each disposal

Add a row for every sale, crypto-to-crypto swap, spend or non-spouse gift in the year.

Gain = Proceeds − Allowable cost − Incidental costs

3. Offset losses and the annual exempt amount

Current-year losses (including negative rows) and brought-forward losses you choose to claim are deducted first. The £3,000 annual exempt amount is then applied to remaining net gains. Unused AEA cannot be carried forward.

4. Read the 18% / 24% split

For 2025/26 and 2026/27 the main individual rates are the same for shares, crypto and residential property:

The higher-rate threshold used here is £50,270 (personal allowance £12,570 + basic-rate band £37,700). Scottish income-tax bands do not change CGT rates; CGT still uses the UK band.

HMRC matching rules (cost basis)

This tool does not reconstruct a section 104 pool from raw trades. Enter the sterling cost you have already worked out. HMRC matching order for the same share or token is:

  1. Same-day rule — acquisitions and disposals on the same day are matched first.
  2. 30-day (bed and breakfast) rule — a disposal is next matched with acquisitions of the same asset in the following 30 days.
  3. Section 104 pool — anything left uses the weighted average cost of the holding.

NFTs and other uniquely identifiable assets are not pooled. Crypto-to-crypto swaps are disposals.

Common Scenarios & Examples

Scenario: Selling crypto with basic-rate room left

Goal: See how a modest crypto gain is split between the £3,000 AEA and the 18% band.

  1. Leave Tax Year on 2026/27.
  2. Set Taxable Income to £35,000 and Personal Allowance to £12,570 (taxable income after PA = £22,430).
  3. Add a crypto disposal: proceeds £25,000, cost £12,000, fees £150.
Sample result
  • Gross gain = £12,850
  • After AEA £3,000, chargeable gain = £9,850
  • Remaining basic-rate room = £50,270 − £22,430 = £27,840
  • All £9,850 sits in the 18% band → CGT ≈ £1,773

Increase income above £50,270 and the same gain is charged at 24%.

Scenario: Higher-rate taxpayer with a loss to offset

Goal: Use a current-year loss to cut a 24% bill.

  1. Set income high enough that no basic-rate room remains (for example £60,000).
  2. Add a share disposal with a large gain and a second disposal that is a loss, or type the loss into Other Current-Year Losses.
What to look for

Losses reduce net gains before the AEA. Any unused loss is shown as carried forward. AEA is use-it-or-lose-it in that tax year.

Disclaimer & Limitations

Not professional advice: This calculator is an educational estimate only. It is not tax advice and is not a substitute for HMRC Self Assessment, the UK Property Reporting Service or a qualified adviser.

Assumptions: Individual UK resident taxpayer. Constant 2025/26 or 2026/27 main rates (18% / 24%). AEA £3,000. UK basic-rate band £37,700 used for stacking. BADR applied only where ticked and limited to unused lifetime capacity. Losses are set against non-BADR gains first, then BADR gains; AEA is used against remaining non-BADR gains first.

Not modelled: Same-day / 30-day / section 104 matching from raw trades; Private Residence Relief and mixed-use property; chattels 5/3rds rule; EIS/SEIS; hold-over relief; spouse no-gain/no-loss transfers; the foreign income and gains regime; non-resident CGT detail; income tax on mining, staking or airdrops.

Bug Reports and Suggested Improvements

Please email suggestions and bug reports to: cgtcalc@personalfinances.me, thank you.