📈 Capital Gains Tax · 2025/26

Capital Gains Tax Calculator

Calculate UK CGT on shares, property, crypto, business assets and more — with multi-disposal support, loss offsetting, Annual Exempt Amount (£3,000), BADR (10%/14%), PPR relief, letting relief, band splitting, and 60-day property reporting. Official rates: CGT rates – GOV.UK → | CGT allowances →

💼 Income Context — determines which CGT rate applies

Your taxable income this year

Taxable income (salary, pension, dividends, etc.) After personal allowance — determines basic vs higher rate CGT

Capital losses brought forward (£) Unused losses from prior tax years

Tax year

Spouse / civil partner? Can use their unused AEA via asset transfer before disposal

Income Tax band (live)

📊 Basic rate taxpayer (CGT: 18%)

📋 Asset Disposals — add one or more disposals

⚠️ Disclaimer Estimates only. Does not cover share pooling (Section 104 pool), bed-and-breakfast rules (30-day rule), EIS/SEIS/VCT reliefs, or complex part-disposal calculations. GOV.UK CGT →

📈 CGT Result

2025/26 · all assets

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Add disposals and click Calculate CGT.

🏠 Property Gain with PPR Relief — main residence / buy-to-let

Private Residence Relief (PPR) If a property was your main home for part of its ownership, PPR exempts the gain during those periods. The final 9 months of ownership always qualify (reduced from 18 months). Letting relief (up to £40,000) may also apply if the property was let during periods of absence.

Property Details

Disposal proceeds (£)

Acquisition cost (£)

Improvement costs (£) Capital expenditure — not repairs/maintenance

Disposal costs (£) Solicitor, estate agent fees at sale

Acquisition costs (£) Solicitor, SDLT, survey at purchase

Taxable income this year (£)

PPR Relief

Total ownership period (months)

Months as main residence

Final 9 months qualifying?

Letting relief applicable? Only if you lived in the property AND let part of it

🏠 Property CGT

With PPR & Letting Relief

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Enter property details and click Calculate.

💼 Business Asset Disposal Relief (BADR) formerly Entrepreneurs' Relief

Business Asset Disposal Relief (BADR) Reduces CGT to 10% (14% from 6 April 2025 on gains above the £1m lifetime limit transition) on qualifying business disposals. Applies to sole trader / partnership businesses, shares in a trading company (holding ≥5%, director/employee ≥2 years), and disposal of business assets after cessation. Lifetime limit: £1,000,000.

⚠️ BADR Rate Change — April 2025 From 6 April 2025, gains qualifying for BADR are taxed at 14% (was 10% before 6 April 2025). Gains qualifying under Investors' Relief are taxed at 14% (was 20%). The lifetime allowance remains £1,000,000.

BADR Qualifying Disposal

Qualifying gain (after costs) (£)

BADR lifetime limit used to date (£) Cumulative gains already claimed under BADR

Non-BADR gains this year (£) Other capital gains — taxed at standard rates

Taxable income this year (£)

Disposal date (BADR rate)

Asset type

💼 BADR Result

Business Asset Disposal Relief

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Enter BADR disposal details and click Calculate.

📋 CGT Reference — 2025/26

CGT rates (from 30 October 2024)

Asset type	Basic rate	Higher/Additional rate
Residential property	18%	24%
Shares, crypto, collectibles	18%	24%
Business assets (BADR)	14%	14%
Investors' Relief	14%	14%
Carried interest	32%	32%
Trustees (non-residential)	20%	20%
Trustees (residential)	24%	24%

Annual Exempt Amount history

Tax year	AEA (individuals)	AEA (trustees)
2022/23	£12,300	£6,150
2023/24	£6,000	£3,000
2024/25	£3,000	£1,500
2025/26	£3,000	£1,500

BADR / ER history

Period	Rate	Lifetime limit
Pre 6 April 2025	10%	£1,000,000
6 Apr 2025 – 5 Apr 2026	14%	£1,000,000
From 6 April 2026	18%	£1,000,000

Key exemptions & reliefs

Relief / Exemption	Amount / Condition
Annual Exempt Amount	£3,000 per individual — use it or lose it
Private Residence Relief	Full gain exempt during periods as main home + final 9 months
Letting Relief	Up to £40,000 (must occupy with tenant)
BADR / ER	14% rate, £1m lifetime limit
ISA / pension gains	Fully exempt — no CGT
Spouse / civil partner transfers	No gain / no loss — no CGT at transfer
Chattels (single item < £6,000)	Exempt if gross proceeds < £6,000
Wasting assets (<50yr life)	Generally exempt (e.g. cars)
EIS/SEIS deferral/disposal	CGT deferral / exemption on qualifying investments
Gift Hold-Over Relief	Defer gain on gift of business assets / unlisted shares

Reporting requirements

Situation	How to report	Deadline
UK residential property disposal	HMRC CGT on UK property service	60 days from completion
Other chargeable assets	Self Assessment tax return	31 January following tax year end
Gains within AEA only	SA return still needed if total proceeds > £50,000	31 January

Band splitting — how CGT rates work CGT is charged on top of income. First, add your net chargeable gain to your taxable income. The portion of the gain that falls within the basic rate band (up to £50,270 combined) is taxed at the lower CGT rate (18%). Any gain above £50,270 is taxed at the higher rate (24%). This means even a higher rate income taxpayer may pay some CGT at 18% if gains are large enough to have a portion below the band threshold.

Bed & Breakfast / 30-day rule If you sell shares and buy back the same shares within 30 days, the disposal is matched against the repurchased shares (not the pool). This prevents artificial loss creation. After 30 days, the new shares form part of the Section 104 pool at the new cost.