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Capital Gains Tax Calculator

Calculate UK Capital Gains Tax on property sales, investments, and other assets. See how much you'll owe after selling.

Updated for 2025/26 tax year • £3,000 annual exemption

Sale Details

This affects which CGT rate applies

CGT Calculation

Total Gain£50,000
Annual Exemption-£3,000
Taxable Gain£47,000
CGT Due£10,664
Net Gain (after tax)£39,336
Effective Rate21.3%

CGT Rates 2025/26:

Property

18% basic / 24% higher

Other Assets

10% basic / 20% higher

Selling a Property?

Remember: You must report and pay CGT on UK property within 60 days of completion. AccountsOS helps you track your obligations.

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Understanding UK Capital Gains Tax

Capital Gains Tax (CGT) is charged on the profit when you sell an asset that has increased in value. Key points:

  • Annual Exemption: £3,000 (reduced from £6,000 in 2024/25)
  • Residential Property: 18% basic rate, 24% higher rate
  • Other Assets: 10% basic rate, 20% higher rate

60-Day Reporting Rule

If you sell UK residential property at a gain, you must report and pay CGT within 60 days of completion. Missing this deadline results in penalties and interest.

Allowable Deductions

You can deduct costs like stamp duty, legal fees, estate agent fees, and improvement costs (not maintenance) from your gain.

Frequently Asked Questions

Common questions about UK Capital Gains Tax rates, exemptions, and reporting requirements.