NOT financial advice - seek advice from a professional for your specific situation

    TaxKilnUK tax guidance
    All ToolsTaxKiln
    Sponsorship slot availableSponsor this tool →

    Capital Gains Tax Calculator (Property & Shares)

    Estimate CGT on selling a property or shares, including the annual exemption, basic vs higher rates and property vs other assets.

    Guidance, not advice. This calculator runs the rules as published, it doesn't assess your circumstances. Your actual tax may be affected by factors it doesn't cover (allowances used elsewhere, reliefs, marriage allowance, scheme-specific adjustments). Always seek financial or tax advice from your accountant, or contact HMRC. Read our editorial scope →

    Quick CGT Estimate

    Disposal Details

    £

    Total gain on the disposal (after costs)

    £

    Default is £3,000 for 2024/25

    CGT Summary

    £0

    Total Capital Gains Tax

    Total Income£0.00
    Personal Allowance£12,570.00
    Basic Band Remaining£37,700.00
    Net Gains (before AEA)£0.00
    AEA Used-£0.00
    Net Taxable Gains£0.00

    CGT Rates by Asset Type

    Property Gains

    CGT on residential property (buy-, second homes, inherited property):

    • Basic rate taxpayers18%
    • Higher/additional rate24%

    Private Residence Relief: Your main home is usually exempt from CGT. Periods of absence or letting may reduce the relief.

    Share & Other Gains

    CGT on shares, funds, and other chargeable assets:

    • Basic rate taxpayers10%
    • Higher/additional rate20%

    ISA holdings: Gains inside ISAs are completely exempt. Losses from shares can offset other gains.

    How UK Capital Gains Tax Works

    Annual Exempt Amount

    Everyone has a CGT-free allowance of £3,000 for 2024/25 and 2025/26 (reduced from £6,000 in 2023/24). This applies to your total gains across all asset types, not per disposal.

    Basic vs Higher Rate

    Which CGT rate you pay depends on your total taxable income. Your gains stack on top of your income. If your income uses up your basic rate band (£37,700), all gains are taxed at the higher rates.

    Property vs Other Assets

    Residential property is taxed at higher rates (18%/24%) than shares and other assets (10%/20%). This applies to buy-, second homes, and any residential property that isn't your main home.

    Available Reliefs

    PPR: Main home usually exempt. BADR: Qualifying business assets taxed at 10% up to £1m lifetime limit. Use our full planner for detailed relief calculations.

    Frequently Asked Questions

    Need more detail?

    Use our full CGT planner for multiple disposals, reliefs, and how gains interact with your income.

    Full CGT Planner

    Related Calculators

    Assumptions used in this calculation (click to expand)

    What this calculator assumes

    • UK-resident individual (not company, trust or non-resident).
    • Disposal falls in the selected tax year — straddle disposals are not split.
    • Annual Exempt Amount is unused on other disposals in the same year unless reduced manually.
    • Asset type drives rate: residential property uses residential rates, other listed assets use the main rates.
    • Basic-rate band headroom is determined from the band status you select, not from income inputs.

    Not included in this calculation

    • Business Asset Disposal Relief (BADR) — see /tax-reliefs/business-asset-disposal-relief.
    • Loss carry-forward or in-year loss offset against other gains.
    • Non-resident CGT (NRCGT) 60-day return mechanics.
    • Reporting deadlines, 60-day property returns, and payment-on-account interactions.
    • Connected-party transfers at undervalue (market value substitution).

    Statutory basis

    • TCGA 1992 ss.1–13 (charge and computation)
    • TCGA 1992 ss.1K–1L (annual exempt amount)
    • FA 2024 (rate transitions)
    How this is calculated (click to show the formula)

    CGT computation

    CGT = ((Gross gain − Annual Exempt Amount) × applicable rate) by rate band

    Gains in excess of the AEA fall into the basic-rate slice (if headroom remains) then the higher slice. Residential property attracts the residential rate; other assets attract the main rate.