UK Capital Gains Tax Calculator
Enter your capital gain, your other taxable income, to estimate CGT split across the basic and higher rate bands.
UK Capital Gains Tax Calculator
Estimate UK Capital Gains Tax on assets other than residential property.
Every UK individual has a £3,000 annual Capital Gains Tax exempt amount. Gains above that are taxed at 18% while they fall within your remaining basic rate band (up to £50,270 of total income), and 24% on any portion above that.
Example
- With the default values shown above, this calculator returns: Taxable Gain (after exemption) ≈ GBP 12,000.00; Basic Rate Band Remaining ≈ GBP 10,270.00; Gain Taxed at 18% ≈ GBP 10,270.00; Gain Taxed at 24% ≈ GBP 1,730.00; Capital Gains Tax Due ≈ GBP 2,263.80.
Frequently Asked Questions
What is the CGT annual exempt amount?
Every individual can make £3,000 of capital gains each tax year (2026-27) before any Capital Gains Tax is due — this was reduced from £12,300 (2022-23) in stages.
Why do I pay two different CGT rates?
Since the October 2024 Budget, gains are taxed at 18% while they sit within your remaining basic rate band, and 24% once your total income and gains exceed the £50,270 higher rate threshold.