UK CGT · 2025/26 & 2026/27
UK Capital Gains Tax Calculator
Calculate your CGT bill after the annual exempt amount. Covers residential property, other assets, and Business Asset Disposal Relief.
£
£0 £500k
Tax year
Asset type
£
Salary, self-employed profit etc.
£
Offset against gains
£
From prior years
CGT due
—
Taxable gain
—
after exempt amount
Effective rate
—
on total gain
Business Asset Disposal Relief (BADR) — flat 14% on qualifying business gains up to the £1M lifetime limit.
BADR rose from 10% to 14% on 30 October 2024, and rises again to 18% on 6 April 2026.
How your CGT is calculated
- Total gain
- —
- − Annual exempt amount
- —
- = Taxable gain
- —
- = CGT due
- —
2025/26 CGT rates — Other assets
| Rate | Who it applies to |
|---|
Key CGT rules for 2025/26
Annual exempt amount
- → First £3,000 of net gains each tax year is tax-free
- → Cannot be carried forward if unused
- → Each individual has their own exemption — couples can split assets
Basic vs higher rate
- → Gains are stacked on top of your income in the basic rate band
- → If your income + gain exceeds £50,270, the portion above pays higher rate
- → Scottish income tax bands don't affect CGT rates
Reporting & payment
- → Residential property: report & pay within 60 days of completion
- → Other assets: declare via Self Assessment by 31 January
- → Must report even if no tax is due (if gain exceeds exempt amount)
Losses
- → Current-year losses must be offset before the exempt amount applies
- → Brought-forward losses only reduce gains after the exempt amount
- → Losses can be carried forward indefinitely