Capital Gains Tax Calculator UK
Calculate CGT on shares and investments. £3,000 annual exempt amount for 2024-25. Basic rate 18%, higher rate 24% on gains above the allowance (post Oct 2024 Budget).
Calculate UK Tax
What this calculator does
- Calculates capital gain from your share sale
- Applies £3,000 annual exempt amount (2025-26)
- Calculates tax at 18% (basic rate) or 24% (higher rate) — post Oct 2024 Budget
- Shows net profit after CGT deduction
How to Use
Enter purchase price
Total cost including dealing fees and stamp duty
Enter sale price
Amount received minus any selling costs
Add number of shares
Quantity of shares sold in this transaction
Select your tax band
Basic rate (18%) or higher/additional rate (24%) — rates updated Oct 2024
Review allowance
First £3,000 of gains is tax-free
View results
See gain, CGT owed, and net profit
Example
You bought 500 shares of a FTSE 100 company at £4.00 per share in 2022. You sold them at £6.50 per share in 2025. You are a higher rate taxpayer (24% CGT rate, post Oct 2024).
Since the gain (£1,250) is below the £3,000 annual exempt amount, no CGT is payable. You keep the entire profit.
UK Capital Gains Tax Rates (2025-26, post Oct 2024 Budget)
| Asset Type | Basic Rate Taxpayer | Higher/Additional Rate |
|---|---|---|
| Shares & other assets | 18% | 24% |
| Residential property | 18% | 24% |
| Carried interest | 18% | 32% (from April 2025) |
Annual Exempt Amount History
| Tax Year | Allowance |
|---|---|
| 2024-25 | £3,000 |
| 2023-24 | £6,000 |
| 2022-23 and earlier | £12,300 |
Note: The annual exempt amount has been significantly reduced in recent years.
Frequently Asked Questions
Key Terms
Annual Exempt Amount
The tax-free allowance for capital gains each year. £3,000 for 2024-25.
CGT
Capital Gains Tax. Tax paid on profit when you sell or dispose of an asset that has increased in value.
ISA
Individual Savings Account. A tax-efficient wrapper where gains and income are completely tax-free.
Disposal
Selling, gifting, or transferring an asset. Each disposal may trigger a CGT calculation.
Allowable Costs
Expenses you can deduct from your gain, including purchase costs, stamp duty, and broker fees.
Bed and ISA
Selling shares and rebuying in an ISA to shelter future gains from tax.
Related Tools
TradingKite
Use this calculator inside your UK tax workflow.
TradingKite connects CGT estimates, allowance tracking, holdings review, and after-tax sell decisions so the calculation turns into an action.
Disclaimer: This calculator provides estimates for educational purposes only. Tax rules are complex. Consult HMRC guidance or a qualified tax adviser. Rates as per HMRC 2024-25.
