Crypto Capital Gains Tax
Work out UK Capital Gains Tax on cryptoasset disposals: proceeds minus cost basis, less the annual exempt amount, taxed at the basic or higher CGT rate depending on your income.
Gegevens gecontroleerd · juli 2026
Is mining or staking crypto taxed as a capital gain too?
No — receiving crypto from mining, staking rewards or airdrops is generally taxed as income at the point of receipt; CGT then applies separately when you later dispose of those coins.
Bron: HMRC — Cryptoassets Manual (gov.uk/hmrc-internal-manuals/cryptoassets-manual); Capital Gains Tax rates 2025/26. · bijgewerkt 2026
🧮
Vul de velden in om de resultaten in realtime te zien
Bevalt deze rekenmachine u?
Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.
Een vraag over dit resultaat?
Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.
5 gratis vragen per dag met een gratis account
Alles over Crypto Capital Gains Tax
📋Overzicht+
HMRC treats most cryptoasset disposals — selling, swapping between coins, or spending crypto — as a capital gains event, not income. Your gain is proceeds minus allowable cost basis, combined with any other capital gains in the year, then reduced by the annual exempt amount (£3,000 for 2025/26). The remaining taxable gain is charged at 18% within your basic-rate band and 24% above it, with your other taxable income determining how much of the basic-rate band is already used up.
💡 Best practices
- Swapping one cryptocurrency for another is a disposal for CGT purposes, even though no cash changes hands — many investors miss this.
- Keep a full transaction history including cost basis for every acquisition — HMRC's 'pooling' rules match disposals against your average cost basis, not specific coins.
- Losses can be carried forward and offset against future crypto or other capital gains — report them to HMRC even in a loss-making year to preserve the claim.
🔢 Concreet voorbeeld
£20,000 proceeds and £12,000 cost basis, no other gains, £50,000 other taxable income: £8,000 gain less the £3,000 exempt amount gives £5,000 taxable, split across the basic and higher CGT rate bands.
📖Handleiding+
Zo gebruikt u deze rekentool
- 1
Enter total proceeds from crypto disposals in the tax year.
- 2
Enter the total cost basis (what you originally paid) for those disposals.
- 3
Add any other capital gains and your taxable income, to place the gain in the right rate band.
- 4
Enter any annual exempt amount already used elsewhere.
📚Woordenlijst+
- Annual exempt amount
- The tax-free allowance for capital gains each year (£3,000 for 2025/26) — the first slice of your total gains across all assets, not just crypto, is exempt from CGT.
- Disposal
- Any event HMRC treats as giving up an asset for CGT purposes — selling for currency, swapping one crypto for another, spending it, or gifting it (except to a spouse).
ℹ️Bronnen & updates+
Laatste gegevensupdate
7 juli 2026
Bronnen en referenties
HMRC — Cryptoassets Manual (gov.uk/hmrc-internal-manuals/cryptoassets-manual); Capital Gains Tax rates 2025/26.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
FAQ — Crypto Capital Gains Tax
Is mining or staking crypto taxed as a capital gain too?+
No — receiving crypto from mining, staking rewards or airdrops is generally taxed as income at the point of receipt; CGT then applies separately when you later dispose of those coins.
Do I need to report crypto gains below the annual exempt amount?+
You don't owe tax below the exempt amount, but you may still need to report disposals to HMRC via Self Assessment if your total proceeds (not just gains) exceed four times the exempt amount.