UK Capital Gains Tax Calculator
Calculate the CGT due on property, shares and other assets. See how your income affects which rate you pay.
Asset Details
Calculate CGT for 2025/26
Determines if basic or higher CGT rate applies
Capital Gains Tax
Property • 24.0% effective rate
Capital Gains Tax Rates 2025/26
Rates depend on your total taxable income and asset type
| Asset Type | Basic Rate | Higher Rate |
|---|---|---|
| Residential Property | 18% | 24% |
| Shares & Investments | 10% | 20% |
| Other Assets | 10% | 20% |
Allowable Costs
You can deduct certain costs from your gain: purchase costs (legal fees, stamp duty), selling costs (estate agent fees, conveyancing), and improvement costs (extensions, renovations — not maintenance).
Private Residence Relief
Your main home is exempt from CGT. If you've let out part of it or it wasn't always your main home, you may get partial relief. The last 9 months of ownership are always exempt.
Reporting & Payment
For UK property sales, you must report and pay CGT within 60 days of completion. For other assets, report on your Self Assessment tax return.