Estimate UK CGT after the Annual Exempt Amount, with rates by asset type and Business Asset Disposal Relief.
Données vérifiées · May 2026
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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.
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.
Enter total chargeable gains.
Select the asset type.
Enter taxable income to position gains in the bands.
Toggle Business Asset Disposal Relief if eligible.
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.
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.
From 30 October 2024, gains are taxed at 18% within the basic-rate band and 24% above it, for both shares and residential property.
BADR taxes qualifying business disposals at 14% for 2025/26 (up from 10%), on up to £1m of gains over your lifetime.
UK residential property gains must be reported and the tax paid within 60 days of completion, through a CGT on UK property account.