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.
Date verificate · iulie 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.
Sursă: HMRC — Cryptoassets Manual (gov.uk/hmrc-internal-manuals/cryptoassets-manual); Capital Gains Tax rates 2025/26. · actualizat 2026
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Totul despre Crypto Capital Gains Tax
📋Prezentare+
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.
💡 Bune practici
- 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.
🔢 Exemplu concret
£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.
📖Ghid de utilizare+
Cum se folosește acest calculator
- 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.
📚Glosar+
- 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).
ℹ️Surse și actualizări+
Ultima actualizare a datelor
7 iulie 2026
Surse și referințe
HMRC — Cryptoassets Manual (gov.uk/hmrc-internal-manuals/cryptoassets-manual); Capital Gains Tax rates 2025/26.
Datele acestui calculator sunt actualizate periodic pentru a reflecta ultimele bareme oficiale. În caz de dubiu, consultați sursele oficiale menționate mai sus.
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.