What is the UK Capital Gains Tax annual exempt amount?

For 2023/24 the annual CGT exempt amount is £6,000 per person. For 2024/25 it was reduced to £3,000. You do not pay CGT on the first £3,000 (or £6,000 in 2023/24) of gains in a tax year.

What CGT rates apply in 2024/25?

For disposals on or after 30 October 2024, the main CGT rates are 18% (basic rate) and 24% (higher rate) for most assets including shares. Residential property gains are taxed at 18% and 24%. The previous rates for shares (10%/20%) were increased by the October 2024 Autumn Budget.

What CGT rates applied in 2023/24?

For most assets (shares, business assets, etc.) the rates were 10% (basic rate) and 20% (higher rate). For residential property not qualifying for Private Residence Relief the rates were 18% (basic rate) and 28% (higher rate).

How does my income affect my CGT rate?

CGT is charged on gains that sit above your taxable income. The portion of your gain that falls within the basic-rate income tax band (up to £50,270 in 2024/25) is taxed at the lower CGT rate. Any gain above that threshold is taxed at the higher rate.

Does this calculator include Private Residence Relief?

No. If you are selling your main home you may qualify for full or partial Private Residence Relief, which can reduce or eliminate your CGT. This tool calculates CGT on the full gain entered — apply any relief before entering your gain figure.

Are losses and other allowances included?

The calculator automatically deducts the annual exempt amount. If you have capital losses from the same or earlier tax years, deduct them from your gain before entering the figure here.

UK Capital Gains Tax Calculator

Name: UK Capital Gains Tax Calculator
Availability: InStock
Author: Nham Vu

Enter your gain, taxable income, asset type, and tax year to instantly calculate your UK Capital Gains Tax liability.

Your CGT Details

Tax Year

Asset Type

Total Capital Gain (after deducting cost)

Taxable Income (before this gain)

Enter gross income after personal allowance deductions.

Fill in your details and click Calculate CGT

Summary

Enter your gain, taxable income, asset type, and tax year to instantly calculate your UK Capital Gains Tax liability.

How it works

Select the tax year — 2023/24 or 2024/25.
Choose the asset type: residential property, shares/securities, or other chargeable assets.
Enter the total capital gain (profit after deducting the cost of the asset).
Enter your gross taxable income for the year (salary, self-employment, pension, etc.).
The calculator deducts the annual CGT exempt amount and splits the remaining gain across your remaining basic-rate band.
Your CGT liability is shown split by the lower and higher rates, along with the effective rate.

Use cases

Estimate CGT before selling shares or an investment portfolio.
Calculate tax on selling a buy-to-let or second residential property.
Plan the timing of asset sales to use the annual exempt amount efficiently.
Compare the tax impact of selling in 2023/24 versus 2024/25 after the rate change.
Understand how your income level affects which CGT rate applies.
Model the CGT cost of selling business assets not qualifying for Business Asset Disposal Relief.
Plan year-end tax-loss harvesting to reduce a taxable gain.
Estimate net proceeds after CGT on a property or share sale.

Frequently Asked Questions

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Last updated: 2026-05-23 · Reviewed by Nham Vu