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Capital Gains Tax Calculator

Quick CGT estimate based on your gain, asset type and income tax band. Uses the £3,000 annual exempt amount (2025/26).

Short answer

Capital Gains Tax applies on profits above the £3,000 annual allowance (2025/26). Rates: 18% (basic) or 24% (higher) on residential property; 18% or 24% on other assets from 30 Oct 2024. Business Asset Disposal Relief: 14% in 2025/26 on qualifying disposals.
Step 1 of 20%

Your gain

£
Asset type

How it works

Gain = sale price − purchase price − allowable costs (legal fees, improvements, stamp duty paid). Subtract the £3,000 annual exempt amount, then tax the remainder at 18% or 24% depending on whether it falls into your basic-rate or higher-rate income band.

Worked example

BTL sold for £280k, bought for £200k, £8k costs → £72k gain. Less £3k allowance = £69k taxable. Higher-rate taxpayer: 24% × £69,000 = £16,560 CGT due.

Who should use this

  • Buy-to-let landlords selling a property
  • Investors selling shares outside an ISA
  • Anyone selling a second home or holiday let

Common mistakes

  • ×Forgetting the annual allowance dropped from £12,300 to £3,000
  • ×Missing the 60-day reporting deadline for residential property gains
  • ×Forgetting to deduct purchase costs and improvements
  • ×Using old 28% / 18% residential rates (changed Oct 2024)

Frequently asked questions

When do I pay CGT on a property?

Within 60 days of completion via a CGT on UK Property account. Other assets are reported via Self Assessment.

Do I pay CGT on my main home?

Usually no — Private Residence Relief covers your main home, though periods of letting or absence can reduce relief.

Are ISAs CGT-free?

Yes — gains inside Stocks & Shares ISAs are completely free of CGT.

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