Capital Gains Tax Calculator UK 2025/26

Capital Gains Tax Rates 2025/26

Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that has increased in value. You pay CGT on the gain, not the total sale proceeds. The annual exempt amount for 2025/26 is £3,000 — gains below this threshold are tax-free.

CGT Rates on Residential Property

For 2025/26, CGT on residential property is charged at 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers. Your main home is exempt from CGT through Private Residence Relief.

CGT Rates on Shares and Other Assets

For shares, investments, and other assets, CGT rates are 10% for basic rate taxpayers and 20% for higher rate taxpayers in 2025/26.

Allowable Costs

You can deduct allowable costs from your gain, including: original purchase costs, buying and selling fees (solicitor, estate agent), and capital improvements to property. You cannot deduct mortgage interest or routine maintenance costs.