Understand the tax on your gains.
Estimate Capital Gains Tax on an investment, property or other chargeable asset and see how your taxable income can affect the rate applied to your gain.
Your gain is not necessarily the amount you pay tax on.
Purchase cost, selling price, allowable costs, losses, annual exemption and your Income Tax position can all affect the calculation.
Estimate your Capital Gains Tax step by step.
Enter the purchase price, sale price, allowable costs, realised losses and taxable income to get an illustrative 2026/27 estimate.
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Use figures for the asset or investment you are disposing of.
Capital Gains Tax
A gain is not the same as your sale proceeds.
Capital Gains Tax is generally calculated on the gain you make when disposing of an asset rather than on the full amount you receive from the sale.
The gain can be reduced by certain allowable costs, losses and applicable reliefs before the annual exempt amount is considered.
Your Income Tax position can affect the CGT rate.
For an individual, the amount of taxable income you have remaining in the basic-rate band can affect whether part of your taxable gain is charged at 18% or 24%.
If your taxable income already uses the basic-rate band, your taxable gain will generally be charged at 24%.
The calculation is therefore more than simply multiplying your gain by one percentage.
The main Capital Gains Tax rates to understand.
From 6 April 2026, individuals generally pay Capital Gains Tax at 18% and 24%, depending on their taxable income and gains. :contentReference[oaicite:1]{index=1}
Lower CGT rate
A basic-rate taxpayer may pay 18% on the portion of a taxable gain that fits within the remaining basic-rate Income Tax band.
Higher CGT rate
Gains that fall above the available basic-rate band are generally taxed at 24% for individuals.
Certain qualifying reliefs
Qualifying gains under Business Asset Disposal Relief or Investors' Relief can be subject to a specific 18% rate from 6 April 2026. :contentReference[oaicite:2]{index=2}
You only pay CGT on gains above the annual exempt amount.
The annual exempt amount allows an individual to make a certain amount of gains in a tax year before Capital Gains Tax becomes payable.
For 2026/27, the annual exempt amount for individuals is £3,000. Most other trustees have an annual exempt amount of £1,500. :contentReference[oaicite:3]{index=3}
Any unused annual exempt amount cannot normally be carried forward into a later tax year.
Capital Gains Tax can apply to different types of assets.
Whether CGT applies and how it is calculated depends on the asset and your circumstances. Your main home can be treated differently where the relevant residence relief conditions apply.
Shares
Selling investments for more than their allowable base cost can create a capital gain.
Investment Property
A gain on the disposal of an investment property may be subject to Capital Gains Tax.
Business Assets
Certain business asset disposals can qualify for specific reliefs if the relevant conditions are met.
Other Assets
Other chargeable assets can also create taxable gains, subject to exemptions, reliefs and special rules.
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Capital Gains Tax FAQs
Answers to common questions about gains, allowances, rates and the calculation.
Make your capital gain easier to understand.
Estimate your CGT, explore related tax guides and build a clearer picture of your financial position.