Capital Gains Tax Calculator UK 2025/26 — Property, Shares & Other Assets
Capital Gains Tax (CGT) is charged on the profit when you sell or dispose of an asset that has increased in value. The rates and reliefs depend on the type of asset and your income. For residential property, the CGT rates are 18% (basic rate) and 24% (higher rate) from April 2024. The annual CGT exempt amount is just £3,000 in 2025/26. This calculator works out your CGT bill.
CGT rates 2025/26: residential property 18%/24%; other assets 18%/24% (from 30 Oct 2024). Annual exempt amount: £3,000. PPR relief: full exemption for main home throughout ownership (plus final 9 months). Property CGT must be reported and paid within 60 days of completion. Always seek professional advice for complex disposals.
CGT Rates 2025/26
| Asset type | Basic rate taxpayer | Higher/additional rate |
|---|---|---|
| Residential property (non-PPR) | 18% | 24% |
| Shares, unit trusts, crypto | 18% | 24% |
| Business assets (BADR) | 14% (rising to 14% from Apr 2025) | 14% |
| Other assets | 18% | 24% |
Gains are added to your income to determine which rate applies. If your total income plus gain crosses the £50,270 basic rate threshold, the gain is split — the portion falling in the basic rate band is taxed at 18%, and the remainder at 24%.
Principal Private Residence Relief in Detail
PPR relief is calculated as: (Qualifying months / Total months owned) × Total gain = Exempt gain. The final 9 months of ownership always count as qualifying (to give people time to sell), even if you are not living there. If you lived in the property throughout, the full gain is exempt. If you let the property for part of the ownership period, only the proportion of time you lived there qualifies.
If you have two or more properties, you must nominate one as your main residence within 2 years of acquiring the second property. Late nominations can still be made but may attract scrutiny. HMRC takes an active interest in property disposals where PPR is claimed without evidence of genuine residence.
Business Asset Disposal Relief (BADR)
Formerly called Entrepreneurs’ Relief, BADR provides a reduced CGT rate of 14% (from April 2025) on qualifying business disposals — including shares in trading companies (minimum 5% holding for 2+ years), sole trader business assets, and partnership interests. The lifetime limit is £1 million. BADR can significantly reduce the tax bill on a business sale but strict qualifying conditions apply — always take specialist tax advice before a business sale.
Frequently Asked Questions
Yes — transfers between spouses and civil partners are treated as taking place at no gain / no loss, meaning no CGT arises on the transfer. The recipient spouse takes the asset at the original acquisition cost. This allows couples to use both annual exempt amounts (2 × £3,000 = £6,000 combined) and potentially split gains so that part falls in the basic rate band. However, the transfer must be outright — you cannot transfer and then retain beneficial ownership.
You must report through the HMRC UK Property Account (found at gov.uk/capital-gains-tax/report-and-pay-capital-gains-tax) within 60 days of completion. You will need: the completion date; purchase and sale prices; all allowable costs; details of any PPR relief. Payment is due at the same time as the report. If you later file a self-assessment return, the property disposal must also be included there, and any under/overpayment reconciled.