Capital Gains Tax Calculator
CGT on property, shares & other assets — 2025/26
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Capital Gains Tax — 2025/26
Annual CGT allowance—
Taxable gain—
CGT due—
Net gain after CGT—
📅 CGT must be reported and paid within 60 days of completing a property sale. For other assets, CGT is reported via Self Assessment by 31 January following the tax year.
Capital Gains Tax Rates 2025/26
| Asset Type | Basic Rate Taxpayer | Higher/Additional Rate |
|---|---|---|
| Shares & other assets | 10% | 20% |
| Residential property | 18% | 24% |
Annual CGT Allowance
The CGT annual exempt amount for 2025/26 is £3,000. This has been reduced significantly in recent years (it was £12,300 in 2022/23). You can use this allowance each tax year — it cannot be carried forward.
What Triggers CGT?
CGT is triggered when you dispose of an asset for more than you paid for it. Disposals include selling, gifting (at market value), swapping or transferring to another person (except your spouse or civil partner).
Ways to Reduce CGT
Use your annual allowance each year. Transfer assets to a spouse or civil partner (no CGT between spouses). Use losses from other asset disposals to offset gains. Invest through ISAs or pensions where gains are not subject to CGT. Consider timing disposals across tax years to use two annual allowances.