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📈 CGT Guide 2025/26

How much Capital Gains Tax will you pay?

Enter your gain details below and see your exact CGT liability, broken down by rate band — for any asset type.

📅 Tax Year 2025/26 🇬🇧 UK Individuals 📈 All Asset Types
Tax Year
BADR rate +4%
£0 Total Gain
£0 Taxable Gain
£0 CGT Due
0.00% Effective Rate
Your details

Enter your gain information

Fill in the details below. Your other income determines how much basic rate band remains, which affects your CGT rate.

💵 Your Numbers

£
£
£
£

🏠 Asset Type

⚡ Business Asset Disposal Relief applies — a single flat rate applies regardless of income band. Lifetime limit £1,000,000.
How your gain is taxed
£0 £50,000
Annual Exempt Amount (AEA) £3,000
Basic rate portion £0
Higher rate portion £0
Losses deducted £0
Effective CGT Rate 0.00%

Annual Exempt Amount

Your tax-free CGT allowance — 2025/26 & 2026/27

🛡️
AEA 2025/26 Tax-free allowance — use it or lose it each year
£3,000
👫
Couples combined Each spouse/civil partner has their own AEA
£6,000

Full CGT Breakdown

Shares & investments — 2025/26

Your Gain
💰
Sale Proceeds Total disposal value
£150,000
🏷️
Original Cost Purchase price + allowable expenses
−£100,000
∑
Gross Gain Before allowances
£50,000
Allowances & Bands
🛡️
Annual Exempt Amount Tax-free allowance 2025/26 & 2026/27
−£3,000
∑
Taxable Gain After AEA deduction
£47,000
Tax Calculation
📊
Basic Rate (18%) Gain within basic rate band
−£0
📈
Higher Rate (24%) Gain above basic rate band
−£0
✅
Total CGT Due Effective rate: 0.00%
£0

Your net gain after all tax — what you actually keep from this disposal:

Tax planning

Ways to reduce your CGT bill

🛡️
Use your AEA every year

The £3,000 annual exempt amount can't be carried forward. Realise gains up to this amount each tax year to use it.

👫
Transfer to a spouse

Transfers between spouses are at no gain/no loss. Both partners have their own £3,000 AEA and basic rate band.

📉
Offset losses

Capital losses from the same or previous tax years can be set against gains, reducing your taxable amount.

📅
Time your disposal

If you're close to year end, consider whether delaying the sale to the next tax year gives a lower rate or fresh AEA.

💼
ISA & pension wrappers

Assets held inside an ISA or SIPP are completely free from CGT, no matter how large the gain.

🏢
Business Asset Disposal Relief

Qualifying business disposals are taxed at 14% (2025/26) rather than the standard rate — worth planning around.

⚠️ These figures are estimates based on confirmed HMRC rates for the selected tax year. Individual circumstances vary — losses, reliefs, overseas income and other factors can affect your CGT liability. This calculator does not constitute financial or tax advice. Always speak to a qualified accountant before making disposal decisions.