Capital Gains Tax Calculator

UK individuals. Enter each disposal in the tax year, your income and any losses. The computation updates as you type.

Your income

Taxable income for the year Salary, profits, rent, dividends, interest before personal allowance Gross pension and Gift Aid contributions Extends your basic-rate band

Disposals Example figures — replace with yours

Losses and reliefs

Other losses this tax year Not already entered as a disposal above Losses brought forward Unused losses from earlier years BADR lifetime limit already used Of the £1,000,000 limit

How this works

Rates: 18% on gains within your unused basic-rate band and 24% above it, for residential property and other assets alike. Gains qualifying for Business Asset Disposal Relief or Investors' Relief are taxed at a flat 14% in 2025/26 and 18% in 2026/27, and use up the basic-rate band first. The annual exempt amount is £3,000.

Losses and the exempt amount are set against gains taxed at the highest rate first. Losses brought forward are only used to bring gains down to the exempt amount.

Private Residence Relief is worked out by months as your main residence plus the final 9 months, over total months owned. It does not cover lettings relief, absence rules, business use or non-residents.

This is an estimate for planning, not tax advice. Check the figures with an accountant or HMRC guidance before you report or pay.