Capital Gains Tax (UK)
Estimate UK CGT after the Annual Exempt Amount, with rates by asset type and Business Asset Disposal Relief.
Data verified · May 2026
What is the Capital Gains Tax allowance for 2025/26?
The Annual Exempt Amount is £3,000 of tax-free gains. Gains above it are added on top of your income to determine the rate that applies.
Source: HMRC CGT (gov.uk/capital-gains-tax); Autumn Budget 2024; Taxation of Chargeable Gains Act 1992. · updated 2026
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Everything about Capital Gains Tax (UK)
📋Overview+
Calculates UK Capital Gains Tax for 2025/26 after the £3,000 Annual Exempt Amount, stacking gains on top of income to apply the 18% basic / 24% higher rates and the 14% Business Asset Disposal Relief rate.
💡 Best practices
- From 30 October 2024, gains are taxed at 18% (basic) and 24% (higher) for all assets, including residential property.
- Report and pay residential property CGT within 60 days of completion.
🔢 Concrete example
A higher-rate taxpayer with £20,000 of gains on shares (2025/26): after the £3,000 Annual Exempt Amount, £17,000 is taxed at 24% = £4,080 CGT.
📖User guide+
How to use this calculator
- 1
Enter total chargeable gains.
- 2
Select the asset type.
- 3
Enter taxable income to position gains in the bands.
- 4
Toggle Business Asset Disposal Relief if eligible.
📚Glossary+
- Annual Exempt Amount
- £3,000 of tax-free gains in 2025/26.
- BADR
- Business Asset Disposal Relief — 14% on qualifying gains (2025/26) up to £1m lifetime.
ℹ️Sources & updates+
Last data update
May 21, 2026
Sources and references
HMRC CGT (gov.uk/capital-gains-tax); Autumn Budget 2024; Taxation of Chargeable Gains Act 1992.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
FAQ — Capital Gains Tax (UK)
What is the Capital Gains Tax allowance for 2025/26?+
The Annual Exempt Amount is £3,000 of tax-free gains. Gains above it are added on top of your income to determine the rate that applies.
What are the Capital Gains Tax rates?+
From 30 October 2024, gains are taxed at 18% within the basic-rate band and 24% above it, for both shares and residential property.
What is Business Asset Disposal Relief?+
BADR taxes qualifying business disposals at 14% for 2025/26 (up from 10%), on up to £1m of gains over your lifetime.
When do I report and pay CGT on a property?+
UK residential property gains must be reported and the tax paid within 60 days of completion, through a CGT on UK property account.