Capital Gains Tax calculator
Enter what you sold it for, what it cost you and your other income for the year. The calculator applies the annual exempt amount and works out how much of the gain is taxed at 18% and how much at 24%.
Capital Gains Tax, 2026/27
£14,264
Effective rate 21.9% of the gain. Report and pay within 60 days of completion.
- Proceeds
- £250,000
- Less cost and allowable expenses
- − £185,000
- Gain
- £65,000
- Annual exempt amount
- − £3,000
- Taxable gain
- £62,000
- Taxed at 18%Within the basic rate band
- £1,849
- Taxed at 24%Above the basic rate band
- £12,415
- Capital Gains Tax
- £14,264
- You keep
- £235,736
Assumes the property was never your main home. Private Residence Relief and lettings relief can reduce the gain if it was.
Figures used, 2026/27
- Annual exempt amount £3,000
- Rates 18% within the basic rate band and 24% above, for property and other assets
- Business Asset Disposal Relief 18% up to a £1,000,000 lifetime limit
- Basic rate band £37,700 of taxable income, after the personal allowance on other income
- No Private Residence Relief, losses brought forward or spouse transfers
England, Wales and Northern Ireland. Rates reviewed . An estimate, not advice: your own position may differ.
How the calculator works
Your gain is the sale proceeds less what you paid, plus the costs of buying, improving and selling. Routine repairs and mortgage interest are not deductible. The first 3,000 pounds of gains in a tax year is covered by the annual exempt amount.
The rate depends on your income. Gains are stacked on top of your other taxable income: any part that falls within the basic rate band (up to 50,270 pounds of income and gains together) is taxed at 18%, and the rest at 24%. Since October 2024 the same rates apply to residential property and to shares, crypto and other assets.
Business Asset Disposal Relief applies when you sell all or part of a trading business, or shares in your personal trading company, that you have owned for at least two years. The rate is 18% for 2026/27, up from 14% in 2025/26, on gains up to a lifetime limit of 1 million pounds.
Gains on UK residential property must be reported and the tax paid within 60 days of completion, using HMRC's online service, separately from your Self Assessment return. Other gains are reported on the return by 31 January after the tax year. Losses can be set against gains in the same year or carried forward if you claim them within four years.
Your main home is usually exempt under Private Residence Relief. A property that was your home for part of the time you owned it gets relief for those years plus the final nine months. Transfers between spouses are tax-free, which can be used to make use of both partners' exempt amounts and basic rate bands.
Frequently asked questions
18% for basic rate taxpayers and 24% for higher and additional rate taxpayers, on both residential property and other assets. Business Asset Disposal Relief gains are taxed at 18%. The annual exempt amount is 3,000 pounds.
It depends on the gain and your income. On a 70,000 pound gain with 40,000 pounds of other income, the first 3,000 pounds is exempt, 10,270 pounds falls in the remaining basic rate band at 18% and the other 56,730 pounds is taxed at 24%, giving 15,464 pounds. Enter your own figures above.
Within 60 days of completion, through HMRC's Capital Gains Tax on UK property service. You also include the gain on your Self Assessment return if you file one. Late reports attract a 100 pound penalty, rising after six and twelve months.
Yes. Selling, swapping one token for another, spending crypto or gifting it to anyone except your spouse are all disposals. Cost is worked out using share pooling rules, with same-day and 30-day matching. HMRC receives data from UK exchanges, so undeclared gains are increasingly likely to be found.
Use the annual exempt amount every year, transfer assets to a spouse before sale to use their allowance and basic rate band, claim all allowable costs, offset losses, and consider timing a sale across two tax years. Pension contributions can extend your basic rate band in the year of sale.
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