Capital Gains Tax Calculator
Use this capital gains tax calculator to estimate the tax on a gain from a buy-to-let or second property, shares or other assets, after losses and the capital gains tax allowance.
Checked 20 October 2026.
GOV.UK lists estate agents' and solicitors' fees and the cost of improvement works such as an extension. Normal maintenance such as decorating does not count.
If you own it jointly, work out the gain for your share.
Income
Total income uses a Personal Allowance of £12,570, reduced by £1 for every £2 of income above £100,000. If you know your taxable income after allowances and reliefs, choose the second option.
Capital Gains Tax to pay
£20,263.80
This is an estimate. HMRC works out your final tax.
- Gain on this sale
- £90,000.00
- Net gains after losses
- £90,000.00
- Allowance used
- £3,000.00
- Taxable gain
- £87,000.00
- Gain taxed at 18%
- £10,270.00 (tax £1,848.60)
- Gain taxed at 24%
- £76,730.00 (tax £18,415.20)
- Effective rate on net gains
- 22.5%
GOV.UK says you must report and pay any Capital Gains Tax due on UK residential property within 60 days of completing the sale.
Show the working
- Gain on this sale = (sale proceeds minus cost minus allowable costs) × your share = £90,000.00.
- Total gains including other gains = £90,000.00. Losses from this tax year = £0.00. Net gains = £90,000.00.
- Losses brought forward are used only to bring net gains down to the £3,000 allowance: £0.00 used, £0.00 carried forward.
- Taxable gain = £90,000.00 − £0.00 − allowance £3,000 (not below zero) = £87,000.00.
- Personal Allowance = £12,570.00, so taxable income = £27,430.00.
- Basic rate band left = £37,700 − £27,430.00 (not below zero) = £10,270.00.
- £10,270.00 × 18% = £1,848.60. £76,730.00 × 24% = £18,415.20. Total = £20,263.80.
Nothing you enter leaves your device. This is not tax advice. Capital Gains Tax rules have many reliefs and exceptions. Check GOV.UK or ask HMRC or a qualified adviser before you file.
How is Capital Gains Tax worked out?
Work out the gain on each asset (sale price minus what you paid and allowable costs), deduct losses, then the £3,000 allowance. GOV.UK says the rest is added to your taxable income and taxed at 18% within the basic rate band and 24% above it.
GOV.UK's example of taxable income £20,000 and gains £12,600 gives £1,728, which this CGT calculator also gives. The same steps apply to capital gains tax on property and capital gains tax on shares. If you let property, see the buy-to-let mortgage calculator.
Capital Gains Tax 2026/27 at a glance
| Tax-free allowance (individuals) | £3,000 |
|---|---|
| Tax-free allowance (trusts) | £1,500 |
| Basic rate band | £37,700 |
| Rate on gains within the basic rate band | 18% |
| Rate on gains above the basic rate band | 24% |
| Higher or additional rate taxpayers | 24% |
| Trustees and personal representatives | 24% |
| Business Asset Disposal Relief (sole traders, partnerships, trustees) from 6 April 2026 | 18% |
Capital Gains Tax by income and gain
| Taxable income | Gain £10,000 | Gain £25,000 | Gain £50,000 |
|---|---|---|---|
| £20,000 | £1,260.00 | £4,218.00 | £10,218.00 |
| £30,000 | £1,260.00 | £4,818.00 | £10,818.00 |
| £37,700 | £1,680.00 | £5,280.00 | £11,280.00 |
| £50,000 | £1,680.00 | £5,280.00 | £11,280.00 |
2026/27 rules. Taxable income means income after your Personal Allowance and reliefs.
What costs can I deduct from my gain?
For property, GOV.UK lists estate agents' and solicitors' fees and the cost of improvement works such as an extension, but not normal maintenance such as decorating. For shares it lists fees such as stockbrokers' fees and Stamp Duty Reserve Tax paid when you bought.
If you are unsure whether a cost counts, check GOV.UK or contact HMRC.
When do I have to report and pay Capital Gains Tax?
GOV.UK says UK residential property sales must be reported and paid within 60 days of completing the sale. For other assets, if you are registered for Self Assessment, gains go in your tax return if the total you sold assets for was over £50,000.
The tax year runs from 6 April to 5 April.
How do capital losses work?
GOV.UK says reported losses are deducted from gains in the same tax year, and unused losses from earlier years are only used to bring your gain down to the allowance, with the rest carried forward.
You can claim a loss up to 4 years after the end of the tax year you disposed of the asset.
Does Business Asset Disposal Relief change the rate?
GOV.UK says that from 6 April 2026 the rate is 18% if you are a sole trader, partnership or trustee and your gains qualify. This calculator does not include the relief or its conditions, so check GOV.UK if it may apply to you.
Common questions
Do I pay Capital Gains Tax when I sell my home?
GOV.UK says you do not usually pay tax when you sell your home. This calculator is for property that is not your main home, such as a buy-to-let.
What is the Capital Gains Tax allowance for 2026/27?
The tax-free allowance is £3,000 for individuals and £1,500 for trusts in 2026/27, according to GOV.UK.
How much tax will I pay on a £50,000 gain?
In 2026/27, with taxable income of £30,000 the tax on a £50,000 gain is £10,818.00, and with taxable income of £50,000 it is £11,280.00. Both include the £3,000 allowance and no other gains or losses.
Do I pay Capital Gains Tax on gifts to my spouse?
GOV.UK says you do not usually need to pay tax on gifts to your husband, wife, civil partner or a charity.
Why does my income change the Capital Gains Tax I pay?
Your taxable gain is added to your taxable income. The part that falls within the £37,700 basic rate band is taxed at 18% and the rest at 24%, so higher income means more of the gain is taxed at 24%.
Sources
Checked 20 October 2026:
- GOV.UK: Capital Gains Tax rates and allowances
- GOV.UK: Capital Gains Tax allowances
- GOV.UK: Tax when you sell property, work out your gain
- GOV.UK: Tax when you sell shares, work out your gain
- GOV.UK: Capital Gains Tax losses
- GOV.UK: Report and pay your Capital Gains Tax, if you sold a property in the UK
- GOV.UK: Work out if you need to pay Capital Gains Tax
- GOV.UK: Income Tax rates and Personal Allowances
This is not tax advice. Capital Gains Tax rules have many reliefs and exceptions. Check GOV.UK or ask HMRC or a qualified adviser before you file.
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