United Kingdom Capital Gains Tax Calculator
Estimate your potential capital gains or losses for assets held in UK.
Enter Cost & Sale Details
Input the original purchase price (cost base) and the final sale amount for your asset to determine the gross capital gain.
Select Holding Period
Indicate if you have business asset disposal relief
Review the Breakdown
Review the breakdown of the taxable capital gain and the estimated tax impact based on current marginal rate assumptions.
UK CGT Calculator
2026-27 HMRC rates · 18% basic / 24% higher · BADR 18%
Capital Gain Breakdown
2026-27Capital gains summary
A plain-English read of the calculation — using HMRC 2026-27 rates: 18% basic rate, 24% higher/additional rate, £3,000 Annual Exempt Amount.
Visual share of proceeds
Tax band impact
Per HMRC, capital gains are added to taxable income to determine which CGT band applies. Gains within the remaining basic rate band (up to £50,270) are taxed at 18%; gains above are taxed at 24%.
Applies to the portion of the gain that fits within your remaining basic rate band (up to total income of £50,270).
Applies to gain falling above the basic rate threshold. Per HMRC 2026-27.
Rate analysis — Standard vs BADR
Per HMRC, standard CGT for 2026-27 is 18% (basic rate band) and 24% (higher rate). Business Asset Disposal Relief reduces this to a flat 18% on qualifying business asset disposals — useful where the gain pushes well into the higher band.
CGT rates by entity — 2026-27
| Entity Type | Standard CGT Rate | BADR Available? | AEA |
|---|---|---|---|
| Individual | 18% basic / 24% higher | Yes — 18% flat (qualifying) | £3,000 |
| Trust | 24% flat | Generally not — limited cases | £1,500 |
| Personal Reps | 24% flat | No | £3,000 |
| Company | 25% Corporation Tax | No (CT, not CGT) | None |
Source: HMRC — CGT Rates and Allowances · BADR rate rose from 14% (2025-26) to 18% on 6 April 2026.
Return on investment
Compare total capital outlay against final profit, before and after estimated CGT.
Business Asset Disposal Relief illustration
A mathematical illustration of how Business Asset Disposal Relief reduces CGT on qualifying business asset disposals, based on HMRC rules. This is not financial advice — consult a qualified tax adviser to confirm BADR eligibility before relying on these figures.
UK CGT Rates & Reference
HMRC-confirmed rate bands, BADR eligibility, common disposal types, key exemptions and entity-by-entity treatment for the 2026-27 tax year.
Business Asset Disposal Relief
BADR (formerly Entrepreneurs' Relief) reduces CGT on qualifying business disposals to a flat rate. Lifetime limit of £1m in qualifying gains.
Reporting Deadlines
Different deadlines apply depending on asset type. Residential property has the tightest window — penalties apply automatically.
Capital Loss Treatment
Capital losses offset capital gains only — never income. Unused losses carry forward indefinitely. Losses are applied before the AEA.
Common CGT Disposal Types
According to HMRC, a disposal occurs when an asset is sold, gifted, exchanged, or destroyed. Most chargeable assets are subject to CGT — though several reliefs and exemptions can reduce or eliminate the tax.
| Asset / Disposal | Example | CGT Treatment |
|---|---|---|
| Investment property | Buy-to-let, second home | Chargeable — 18%/24% with 60-day report |
| Shares & ETFs | LSE shares, OEICs (outside ISA/SIPP) | Chargeable — Section 104 pool |
| Crypto assets | Bitcoin, Ethereum, NFTs | Chargeable — every disposal counts |
| Collectables | Artwork, antiques (cost > £6,000) | Chargeable — chattels exemption below £6k |
| Main residence | Family home (PRR conditions met) | Generally exempt (PRR) |
| Personal possessions | Cars, household items (cost < £6,000) | Exempt — chattels rule |
| Carried interest | Investment manager rewards | 32% — different regime |
Source: HMRC — What CGT applies to
Key Exemptions & Reliefs
HMRC provides several exemptions and reliefs that can reduce or eliminate CGT liability. Eligibility depends on entity type, asset use, and holding period.
| Exemption / Relief | Who Qualifies | Source |
|---|---|---|
| Private Residence Relief (PRR) | Individuals on the sale of their main home. Partial relief if let or used for business. | HMRC ↗ |
| ISA / SIPP / JISA Shelter | All taxpayers. Gains within these wrappers are entirely outside CGT. | HMRC ↗ |
| Spousal / Civil Partner Transfer | Married couples and civil partners living together — no-gain/no-loss treatment. | HMRC ↗ |
| Inherited Assets | No CGT on inheritance. Cost base = market value at date of death. | HMRC ↗ |
| Chattels Exemption | Personal possessions with proceeds £6,000 or less are CGT-exempt. | HMRC ↗ |
| Gifts to Charity | Disposals to UK-registered charities — fully CGT-exempt. | HMRC ↗ |
| Investors' Relief | External investors in unlisted trading companies. £1m lifetime limit (reduced from £10m in 2024). | HMRC ↗ |
Individual
Most common scenario. 18% / 24% rates by income band. BADR available for qualifying business disposals.
Trust
Discretionary trusts pay flat CGT on undistributed gains. Half the individual AEA. BADR very limited.
Company
Companies pay Corporation Tax on chargeable gains, not CGT. No AEA. Indexation allowance frozen at December 2017.
Official HMRC Sources
UK CGT News & Updates
Recent CGT legislation, HMRC compliance updates, and Budget changes affecting UK taxpayers — sourced from official government channels.
Frequently Asked Questions
Common questions about UK Capital Gains Tax — calculation, BADR, Private Residence Relief, property and crypto — verified against official HMRC guidance.
Important Disclaimer
For educational and informational purposes only. This calculator produces estimates of UK Capital Gains Tax based on the inputs provided and HMRC 2026-27 rates: 18% basic rate, 24% higher / additional rate, £3,000 Annual Exempt Amount for individuals (£1,500 for most trusts). The calculator applies losses before the AEA per HMRC guidance and uses Business Asset Disposal Relief at 18% (the 2026-27 rate, increased from 14% on 6 April 2026). National Insurance, Student Loan repayments, the Personal Allowance taper above £100,000, and Stamp Duty Land Tax are not included — they apply separately to income tax and property purchases.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (HMRC, GOV.UK), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Tax rates, thresholds, CGT events, and reliefs change at every Budget — the current 2026-27 rates were set in the Autumn Budget 2024 and confirmed in subsequent legislation. The calculator does not account for special circumstances including Private Residence Relief (PRR), Lettings Relief, the chattels exemption, EIS / SEIS reinvestment relief, holdover or rollover relief, gift relief, or non-resident CGT rules. Section 104 pooling for shares and crypto is not modelled — each disposal is treated as a single chargeable event.
Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Money Snap is not authorised or regulated by the Financial Conduct Authority (FCA) and does not hold permission to provide regulated financial advice in the United Kingdom. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, obtain personal advice from a CTA-qualified tax adviser, an FCA-authorised financial adviser, or seek formal computation directly from HMRC — particularly for residential property disposals (which require reporting and payment within 60 days of completion), BADR claims, complex share or crypto disposals, foreign assets, and trust or estate matters.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with HMRC before relying on them. Use of this calculator is subject to our Terms of Use.
Enjoying Money Snap?
This calculator is 100% free to use. Get started now or share it with friends who might find it helpful!