📈 Capital Gains Tax · 2025/26
Capital Gains Tax Calculator
Calculate UK CGT on shares, property, crypto, business assets and more — with multi-disposal support, loss offsetting, Annual Exempt Amount (£3,000), BADR (10%/14%), PPR relief, letting relief, band splitting, and 60-day property reporting. Official rates: CGT rates – GOV.UK → | CGT allowances →
💼 Income Context — determines which CGT rate applies
Your taxable income this year
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Income Tax band (live)
📊 Basic rate taxpayer (CGT: 18%)
📋 Asset Disposals — add one or more disposals
⚠️ DisclaimerEstimates only. Does not cover share pooling (Section 104 pool), bed-and-breakfast rules (30-day rule), EIS/SEIS/VCT reliefs, or complex part-disposal calculations.GOV.UK CGT →
📈 CGT Result
2025/26 · all assets
Add disposals and click Calculate CGT.
🏠 Property Gain with PPR Relief — main residence / buy-to-let
Private Residence Relief (PPR)If a property was your main home for part of its ownership, PPR exempts the gain during those periods. The final 9 months of ownership always qualify (reduced from 18 months). Letting relief (up to £40,000) may also apply if the property was let during periods of absence.
Property Details
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PPR Relief
🏠 Property CGT
With PPR & Letting Relief
Enter property details and click Calculate.
💼 Business Asset Disposal Relief (BADR) formerly Entrepreneurs’ Relief
Business Asset Disposal Relief (BADR)Reduces CGT to 10% (14% from 6 April 2025 on gains above the £1m lifetime limit transition) on qualifying business disposals. Applies to sole trader / partnership businesses, shares in a trading company (holding ≥5%, director/employee ≥2 years), and disposal of business assets after cessation. Lifetime limit: £1,000,000.
⚠️ BADR Rate Change — April 2025From 6 April 2025, gains qualifying for BADR are taxed at 14% (was 10% before 6 April 2025). Gains qualifying under Investors’ Relief are taxed at 14% (was 20%). The lifetime allowance remains £1,000,000.
BADR Qualifying Disposal
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💼 BADR Result
Business Asset Disposal Relief
Enter BADR disposal details and click Calculate.
📋 CGT Reference — 2025/26
CGT rates (from 30 October 2024)
| Asset type | Basic rate | Higher/Additional rate |
|---|---|---|
| Residential property | 18% | 24% |
| Shares, crypto, collectibles | 18% | 24% |
| Business assets (BADR) | 14% | 14% |
| Investors’ Relief | 14% | 14% |
| Carried interest | 32% | 32% |
| Trustees (non-residential) | 20% | 20% |
| Trustees (residential) | 24% | 24% |
Annual Exempt Amount history
| Tax year | AEA (individuals) | AEA (trustees) |
|---|---|---|
| 2022/23 | £12,300 | £6,150 |
| 2023/24 | £6,000 | £3,000 |
| 2024/25 | £3,000 | £1,500 |
| 2025/26 | £3,000 | £1,500 |
BADR / ER history
| Period | Rate | Lifetime limit |
|---|---|---|
| Pre 6 April 2025 | 10% | £1,000,000 |
| 6 Apr 2025 – 5 Apr 2026 | 14% | £1,000,000 |
| From 6 April 2026 | 18% | £1,000,000 |
Key exemptions & reliefs
| Relief / Exemption | Amount / Condition |
|---|---|
| Annual Exempt Amount | £3,000 per individual — use it or lose it |
| Private Residence Relief | Full gain exempt during periods as main home + final 9 months |
| Letting Relief | Up to £40,000 (must occupy with tenant) |
| BADR / ER | 14% rate, £1m lifetime limit |
| ISA / pension gains | Fully exempt — no CGT |
| Spouse / civil partner transfers | No gain / no loss — no CGT at transfer |
| Chattels (single item < £6,000) | Exempt if gross proceeds < £6,000 |
| Wasting assets (<50yr life) | Generally exempt (e.g. cars) |
| EIS/SEIS deferral/disposal | CGT deferral / exemption on qualifying investments |
| Gift Hold-Over Relief | Defer gain on gift of business assets / unlisted shares |
Reporting requirements
| Situation | How to report | Deadline |
|---|---|---|
| UK residential property disposal | HMRC CGT on UK property service | 60 days from completion |
| Other chargeable assets | Self Assessment tax return | 31 January following tax year end |
| Gains within AEA only | SA return still needed if total proceeds > £50,000 | 31 January |