What are the UK CGT rates for 2025/26?

The main Capital Gains Tax rates are 18% within the basic-rate band and 24% above it. Since 30 October 2024 these rates apply to both shares and residential property, after deducting the £3,000 annual exempt amount.

How much is the CGT annual exempt amount?

The annual exempt amount for 2025/26 is £3,000. Gains up to £3,000 across the tax year are tax-free; only the excess is taxed at 18% or 24% depending on your income and remaining basic-rate band.

How does my income affect my CGT rate?

Your gain is added on top of your taxable income. Any part of the gain that still fits within the basic-rate band (up to £50,270 of total income) is taxed at 18%, and anything above that is taxed at 24%.

Is CGT the same on shares and on property?

Yes, since 30 October 2024 both residential property and other assets like shares use the 18% / 24% rates. Before that, residential property carried higher 18% / 24% rates while other assets used 10% / 20%.

UK Capital Gains Tax Calculator 2026

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UK Capital Gains Tax is charged on the profit when you sell or dispose of an asset above its cost. This calculator applies the 2025/26 £3,000 exempt amount and the 18% / 24% rates, stacking the gain on your income to find the split.

How it works

First, the £3,000 annual exempt amount is deducted from your total gain. The remaining taxable gain is added on top of your taxable income. Any part that still falls within the basic-rate band (total income up to £50,270) is taxed at 18%; anything above that band is taxed at 24%. Since 30 October 2024 these same rates apply to shares and residential property.

taxable gain = total gain − £3,000
basic-rate room = £37,700 − taxable income
18% on the part inside the band, 24% on the rest

Example

A £20,000 gain with £40,000 of other income: after the £3,000 exempt amount, £17,000 is taxable. Taxable income is £27,430, leaving £10,270 of basic-rate room (£37,700 − £27,430). So £10,270 is taxed at 18% (£1,848.60) and the remaining £6,730 at 24% (£1,615.20), a total CGT of about £3,463.80.

Notes

Estimate only, not tax advice. Models 2025/26 CGT with the £3,000 annual exempt amount and the 18% / 24% rates that apply to shares and residential property from 30 October 2024. Reliefs such as Business Asset Disposal Relief, Private Residence Relief, and rules for trusts and non-residents are not modelled. Verify at gov.uk.