UK Capital Gains Tax Calculator 2025/26
Calculate the CGT on a sale of property, shares, crypto or other assets. Uses the £3,000 annual exempt amount and the post-October 2024 rates of 18% / 24%.
✓ £3,000 AEA 2025/26✓ 18% / 24% rates✓ Property + other assets
Last updated: April 2026
Total gain
£0
before allowance
Taxable gain
£0
after £3,000 AEA
For UK residential property sales, CGT must be reported and paid to HMRC within 60 days of completion. Late filing carries a £100 penalty plus interest.
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2025/26 Capital Gains Tax rates
From 30 October 2024, all CGT rates are 18% (basic rate) or 24% (higher rate), regardless of asset type. Previously, residential property had higher rates than other assets, but rates have now been aligned.
| Taxpayer | Residential property | Other assets |
|---|
| Basic rate | 18% | 18% |
| Higher / Additional rate | 24% | 24% |
Annual Exempt Amount (AEA)
The 2025/26 AEA is £3,000 per person (down from £6,000 in 2023/24 and £12,300 in 2022/23). Trustees normally get £1,500. The AEA cannot be carried forward — use it or lose it.
What's exempt from CGT?
- Your main residence (Private Residence Relief) — usually fully exempt
- Personal possessions worth less than £6,000
- UK government gilts and Premium Bonds
- ISAs and pensions
- Gifts between spouses and civil partners
- Gifts to UK registered charities
Frequently asked questions
Do I pay CGT on my own home?
Generally no — Private Residence Relief means your main home is fully exempt as long as you've lived in it as your main residence throughout ownership. CGT may apply to second homes, buy-to-let properties, and homes you've rented out for some of your ownership.
When do I need to report and pay CGT on property?
Within 60 days of completion. You report via HMRC's online "Report Capital Gains Tax on UK property" service. For shares and other assets, you report through Self Assessment by 31 January following the tax year.
How is CGT calculated on crypto?
Same as shares — you pay CGT on the gain when you sell, swap, or spend cryptocurrency. The AEA and 18%/24% rates apply. Each disposal is a separate event for tax purposes.
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