Estimate CGT on shares, property or other assets after the £3,000 annual exempt amount, split between 18% and 24% based on your taxable income.
The CGT rates on most assets (shares, funds, second properties) are 18% for gains falling in the basic rate band and 24% for gains falling in the higher or additional rate band. Your taxable income before the gain determines how much basic rate band remains available.
The annual exempt amount of £3,000 shelters the first £3,000 of net gains from CGT. Capital losses reduce the gain before the exempt amount is applied.
The 24% higher rate applies to residential property (replacing the previous 28% from Autumn Budget 2024). If the property qualifies for Private Residence Relief (your main home), different rules apply and CGT may not be due. Use our property CGT calculator for a detailed property estimate.
For UK residential property, you must report and pay CGT within 60 days of completion using the HMRC online service. For other assets, report via Self Assessment by 31 January following the tax year end.
Yes. Unused capital losses can be carried forward indefinitely. Losses must be claimed within 4 years of the tax year in which they arose. Prior-year losses are applied only to the extent that gains exceed the annual exempt amount, preserving the £3,000 exempt amount.
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) applies a reduced 14% CGT rate on qualifying business disposals, up to a lifetime limit of £1 million. It is not modelled in this calculator — use the BADR calculator for this scenario.
This calculator provides estimates only. It does not constitute financial, tax or legal advice. Always check current GOV.UK guidance and consult a qualified adviser before making decisions.