UK estimate · multiple disposal periods
Capital Gains Tax Calculator
Estimate the Capital Gains Tax on a property, shares, an investment or a qualifying business disposal using the rates and Annual Exempt Amount for the selected disposal period.
The calculation separates the part of a gain charged at 18% from the part charged at 24%, using your taxable income and remaining basic-rate band.
Interactive disposal estimate
Calculate your Capital Gains Tax
Select when the disposal occurred, then enter your share of the proceeds and costs. Use taxable income after the Personal Allowance and other Income Tax reliefs.
- Gain from this disposal
- £52,600.00
- Total gains before losses
- £52,600.00
- Current-year losses used
- £0.00
- Brought-forward losses used
- £0.00
- Annual Exempt Amount used
- £3,000.00
- Taxable gain
- £49,600.00
CGT rate breakdown
Where CGT is due, the property return and payment will normally be required within 60 days of completion.
Planning estimate only. It does not determine residence, market value, share matching, relief eligibility or filing obligations.
Direct answer
How much Capital Gains Tax will I pay?
An individual’s taxable gain is normally the disposal proceeds less the allowable acquisition cost, qualifying buying and selling costs, capital enhancement expenditure, available reliefs, allowable losses and the Annual Exempt Amount for the disposal year.
The calculator selects the applicable standard, residential-property or Business Asset Disposal Relief rates from the chosen period. This matters because allowances and rates have changed between tax years and during 2024/25.
Your income matters because a gain is placed on top of taxable income when the applicable CGT rate is established. That is why the same property or share gain can produce a different liability for two people.
Selected-period figures
Capital Gains Tax rates used by the calculator
The visible figures update with the disposal period and asset type. They do not replace the detailed rules governing particular assets or reliefs.
Individual Annual Exempt Amount
£3,000Shared across the individual’s chargeable gains for the tax year.
Lower CGT rate
18%Applied only to the taxable gain that fits inside the remaining band.
Higher CGT rate
24%Asset type and taxpayer basis can change the rate used.
Business Asset Disposal Relief
18%Eligibility and the lifetime limit must be checked separately.
Official sources: Capital Gains Tax rates and Capital Gains Tax allowances.
Calculation order
From sale proceeds to the taxable capital gain
Each stage needs evidence. A correct tax rate cannot repair an incorrect base cost or an unsupported relief.
- 01
Establish the disposal value
Use the actual proceeds unless tax rules require a market value, including some gifts and connected-person transactions.
- 02
Deduct the allowable base cost
Start with the acquisition cost and qualifying incidental costs attributable to your share.
- 03
Review capital enhancement
Include qualifying improvement expenditure reflected in the asset at disposal; exclude routine repairs and duplicated deductions.
- 04
Apply current-year losses
Allowable losses from the same year are set against gains before earlier losses and the annual exemption.
- 05
Preserve earlier losses where possible
Brought-forward losses are used only to reduce remaining gains to the Annual Exempt Amount.
- 06
Allocate the taxable gain
The remaining basic-rate band determines how much is charged at 18% before the 24% rate applies.
How the result changes
How income and losses change the CGT result
The exact allowance and rates are taken from the disposal period selected in the calculator.
Allowable current-year losses are used before the Annual Exempt Amount.
Only the taxable gain fitting within the remaining band uses the lower rate.
The gain sits on top of taxable income when the applicable rate is established.
Brought-forward losses are used only to reduce remaining gains to the Annual Exempt Amount.
Cardiff and UK property disposals
The 60-day property deadline comes before the Self Assessment return
When a UK resident disposes of UK residential property and Capital Gains Tax is due, the property return and payment are normally required within 60 days of completion. The figures may also need to be included in the Self Assessment return.
This frequently affects Cardiff landlords selling a buy-to-let, former homes with a period not covered by Private Residence Relief, and jointly owned property where each owner must calculate their own share.
Landlord tax-return support →- Deadline
- 60 days from completion where a taxable UK residential-property gain must be reported
- Ownership
- Your share each beneficial owner calculates and reports their own gain
Check the official CGT reporting and payment rules.
Figures behind the estimate
Costs, improvements and losses need the right evidence
Keep the completion statements, contracts, invoices, valuations and ownership records supporting each number.
Ask for advice before disposal →Legal fees, agent or broker fees, Stamp Duty and certain valuation costs may be allowable when directly linked to acquiring or disposing of the asset.
Capital work must enhance the asset and generally remain reflected in it at disposal. Routine maintenance is not entered again as a CGT cost.
Allowable losses are normally set against gains made in the same tax year, even if this uses some or all of the Annual Exempt Amount.
Claimed earlier losses can reduce remaining gains to the exemption without being used unnecessarily below it.
Where a full computation is needed
What this Capital Gains Tax Calculator does not decide
The estimate assumes every entered amount is allowable. These matters require the underlying dates, documents and ownership history.
Occupation periods, absences, letting and garden or grounds can change a property gain.
Same-day, 30-day and pooled-cost rules can alter the acquisition cost attributed to a disposal.
Probate values, market-value rules and connected-person provisions may replace the amount paid.
Where gains qualify for different rates, losses and the exemption should be allocated tax-efficiently.
Non-residence, temporary non-residence, overseas assets and double-tax relief need separate analysis.
BADR, rollover, hold-over and other reliefs have conditions and limits that the calculator cannot test.
Common questions
Capital Gains Tax Calculator questions
Is Capital Gains Tax charged on the sale price?
No. CGT is charged on the gain, not the total proceeds. The gain begins with proceeds less the allowable base cost and qualifying expenditure.
Does the Annual Exempt Amount change by year?
Yes. The calculator uses the individual, personal-representative or trustee allowance stored for the disposal period you select.
Does the calculator change rates for residential property?
Yes. Historic residential-property rates can differ from rates for shares and other assets. The asset choice and disposal period are both used.
Can I deduct renovation costs from a property gain?
Capital enhancement expenditure may be allowable when it improves the property and is still reflected in it at disposal. Routine repairs, maintenance and amounts already deducted from rental income are not automatically allowable CGT costs.
How are earlier capital losses used?
After current-year losses, valid brought-forward losses are normally used only to reduce the remaining gain to the Annual Exempt Amount. Unused losses can remain available for later years.
Does transferring an asset to my spouse create CGT?
Transfers between spouses or civil partners living together are usually made on a no-gain/no-loss basis, but the recipient normally takes over the relevant base cost. Separation and later disposal require closer review.
Does the calculator cover carried interest?
No. Carried interest leaves the CGT calculation from 6 April 2026 and earlier periods have specialist rules, so it is outside this general calculator.
Do I still report a gain when no CGT is payable?
Reporting can still be required. For example, a person already in Self Assessment may need to report where total disposal proceeds for the year exceed the applicable reporting threshold, even when gains are within the exemption.
Confidential enquiry
Need the capital gain checked?
Tell us what was sold, the completion date, ownership share and whether there are losses or reliefs to consider. Do not include your UTR, National Insurance number or bank details.
Calculate the wider Self Assessment estimate →