Legal fees, estate agent fees, stamp duty on purchase, improvement costs.
This determines whether your gains fall in the basic or higher rate band.
If you've already made gains this tax year, enter the total.
Reg. 07380272 · England & Wales · Est. 2010
Selling an asset? Get your CGT right.
Capital gains tax has many reliefs and exemptions. Get help minimising your liability and reporting correctly.
Total Gain
£29,500.00
Capital Gains Tax
£4,773.00
Effective CGT Rate
16.2%
Net Proceeds
£24,727.00
Capital Gains Breakdown
Everything you need to know about CGT in the UK for 2025/26
What is Capital Gains Tax?
Capital Gains Tax (CGT) is a tax on the profit (gain) you make when you sell or dispose of an asset that has increased in value. It's the gain that is taxed, not the total sale price. You only pay CGT on gains above your annual exempt amount (£3,000 for 2026/27).
How is the gain calculated?
Gain = Sale Price − Purchase Price − Allowable Costs − Annual Exempt Amount. Allowable costs include buying and selling costs (legal fees, estate agent fees, stamp duty on purchase), and improvement costs that add value to the asset (but not maintenance or repair costs).
Business Asset Disposal Relief (BADR)
If you're selling all or part of your business, you may qualify for BADR at 18% for 2026/27 on qualifying gains up to a £1m lifetime limit. You must have owned the business/shares for at least 2 years.
How does my income affect CGT?
Your capital gains sit on top of your income for rate purposes. If your income already uses up the basic rate band, all your gains will be taxed at the higher rate. If you have unused basic rate band, gains will first fill that band at the lower CGT rate.
HMRC-Aligned: This calculator uses official 2026/27CGT rates and thresholds. For complex disposals involving share reorganisations, overseas assets, or trust distributions, consult a qualified accountant or tax adviser.
This calculator uses official rates and thresholds from:
Last verified: February 2026 · Tax year 2025/26. Results are indicative — consult a qualified accountant for personalised advice.
Reviewed by M. Samiuddin Quadri, ACCA — Chartered Certified Accountant at Gladstone & Co. · Updated for the 2025/26 tax year.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms