Capital Gains Tax (CGT) in the UK applies when you make a profit (gain) from selling or disposing of an asset that has increased in value. For the 2025-26 tax year, the annual exempt amount (AEA) is £3,000 — only gains above this are taxed. Following the October 2024 Autumn Budget, the CGT rates on ...
Profit from sale (sale price minus purchase cost and allowable expenses)
Income after personal allowance (£12,570). E.g. £60k salary → enter £47,430
✓ Annual Exempt Amount £3,000 automatically deducted (2025-26)
CGT DUE
£4,080.00
Effective rate: 20.4% · Taxable gain: £17,000.00
GAIN
£20,000.00
CGT DUE
£4,080.00
EFF. RATE
20.4%
GAIN BREAKDOWN
BASIC RATE BAND REMAINING
Live diagram · updates as you type
Enter your total capital gain — the profit from the sale, not the full sale price. Deduct your purchase cost and any allowable improvement costs first.
Enter your taxable income for the year (after personal allowance of £12,570). This determines how much of the basic rate band (£37,700) remains for your gains.
Select the asset type: Other Assets (shares, crypto, etc.), Residential Property, or Business Assets (BADR). For 2025-26, Other Assets and Residential Property use the same 18%/24% rates.
The calculator deducts the £3,000 annual exempt amount, splits any remaining gain across your basic and higher rate bands, and shows your total CGT liability.
Sarah is a higher rate taxpayer with a taxable income of £60,000. She sells shares making a £20,000 gain in 2025-26. Step 1: Deduct AEA — £20,000 − £3,000 = £17,000 taxable gain. Step 2: Sarah's income of £60,000 exceeds the £50,270 higher rate threshold, so she has no basic rate band remaining. The entire £17,000 is taxed at 24%. CGT = £17,000 × 24% = £4,080. Effective rate on the full gain: 20.4%.
| ASSET TYPE | BASIC RATE | HIGHER RATE | NOTES |
|---|---|---|---|
| Other Assets (shares, crypto) | 18% | 24% | Effective 30 Oct 2024 |
| Residential Property | 18% | 24% | Same rate as other assets (unified Oct 2024) |
| Business Assets (BADR) | 14% | 14% | £1M lifetime limit · rises to 18% Apr 2026 |
| Annual Exempt Amount | £3,000 | £3,000 | Frozen until at least 2030 |
Basic rate band: £37,700 (income up to £50,270 after £12,570 personal allowance). Source: GOV.UK / HMRC Finance Act 2025.
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Rates: HMRC gov.uk · Finance Act 2025 · AEA £3,000 frozen until 2030 · Rates effective 30 October 2024 · Last updated: 25 April 2026 · Formula verified by EagleCalculator team · For informational purposes only — consult a tax professional · Eagle-eyed accuracy for every calculation.