UK Capital Gains Tax Calculator
Estimate the UK Capital Gains Tax owed on the disposal of assets such as shares or property, applying the 2024/25 annual exempt amount and the correct CGT rates.
How to use this tool
- Enter total capital gain, annual exempt amount, asset type and income tax band in the fields above.
- Results update instantly as you type — or click Calculate.
- Read your capital gains tax due and the full breakdown beneath it.
Formula
Taxable Gain = Total Gain − Annual Exempt Amount
CGT = Taxable Gain × CGT Rate
2024/25 rates — Shares: Basic 10%, Higher 20%; Residential Property: Basic 18%, Higher 24%.
How it works
UK Capital Gains Tax (CGT) is charged on gains made when you dispose of a chargeable asset. For 2024/25, each individual has an Annual Exempt Amount of £3,000. Gains above this threshold are taxed at rates that depend on the asset type and the taxpayer's income tax band.
This calculator applies a single flat rate to the entire taxable gain. In practice, if your taxable gain spans the basic-rate band limit, a blended rate may apply. This calculator does not account for losses brought forward, business asset disposal relief (BADR), or the interaction with total income. Consult HMRC guidance or a tax adviser for a precise calculation.
Worked example
Higher-rate taxpayer sells shares with a £20,000 gain
- Total capital gain = £20,000
- Annual Exempt Amount 2024/25 = £3,000
- Taxable gain = £20,000 − £3,000 = £17,000
- CGT rate (higher rate, shares) = 20%
- CGT = £17,000 × 20% = £3,400
Capital Gains Tax due = £3,400; net gain after tax = £16,600.
Key terms
- Annual Exempt Amount (AEA)
- The amount of capital gains you can make in a tax year before CGT is charged; £3,000 for 2024/25.
- Disposal
- Any event that triggers a CGT calculation, including a sale, gift, transfer, or exchange of an asset.
- Basic rate band
- The income tax band (up to £50,270 total income for 2024/25) at which the lower CGT rates apply.
- Business Asset Disposal Relief (BADR)
- A relief that reduces the CGT rate to 10% on qualifying business asset disposals, subject to a lifetime limit.