Tax · Calculator 18
How much Capital Gains Tax could this disposal create?
Estimate UK Capital Gains Tax on shares, funds, cryptoassets, property or another standard-rate asset, then test whether phasing a divisible disposal changes the result.
1 Enter your figures2 Review assumptions3 Explore the result
Your figures
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Estimated total CGT for this tax year
£10,878£10,878 attributable to this disposal. Modelled at the 2026/27 standard CGT rates.Taxable gain this year£46,000£3,000 exemption used
After-tax profit on this disposal£38,12222.2% effective tax on the gain before relief
After-tax sale proceeds£88,622After selling costs and this disposal’s positive tax effect
Sell now or phase the disposal?
Phasing could reduce modelled CGT by £882.The comparison divides this shares or funds gain equally over 2 tax years. Other entered gains and losses apply only in year one.From sale to taxable gain
What reduces the amount exposed to CGT
Sale proceeds
£100,000
Allowable cost and expenses
£51,000
Reliefs and losses used
£0
Annual exempt amount used
£3,000
Taxable gain
£46,000
Rate split
How the taxable gain is charged
Taxable income uses the basic-rate band first. The gain then fills any capacity left at 18%, with the remainder charged at 24%.
Decision comparison
One tax year versus 2
Year 1£4,998£21,500 taxable gain
Year 2£4,998£21,500 taxable gain
This is a sensitivity, not a recommendation. Market prices, income, allowances, tax rates, fees and the amount you can practically dispose of may all change.
The gain is not the same as the sale proceeds.
The calculation starts with what you receive, deducts the acquisition cost and entered allowable expenses, then applies reliefs, losses and the annual exemption. Your taxable income determines how much of the remaining gain fits inside the 18% band.
Assumptions used
- Uses 2026/27 standard Capital Gains Tax rates of 18% and 24%, an editable £3,000 annual exempt amount and an editable £37,700 basic-rate band.
- Taxable income is entered after the Personal Allowance and is assumed to use basic-rate capacity before capital gains.
- Entered losses are treated as current-year allowable losses and offset before the annual exemption. Brought-forward loss ordering is not modelled.
- The phased-disposal view divides this gain equally, applies other gains and losses only in year one, and holds later-year taxable income at the amount entered.
- No price movement, further dealing costs, tax-rule changes, other future gains or future losses are included.
- ISA and pension holdings, share matching, bed-and-breakfast rules, foreign tax, non-residence, business reliefs, carried interest and special elections are excluded.
This is an educational estimate, not tax advice. CGT depends on ownership, dates, asset matching, residence, relief eligibility and reporting facts that this calculator cannot establish. Keep records and check the result with HMRC guidance or a tax adviser before acting.
Common questions
Capital Gains Tax calculator FAQs
What are the UK Capital Gains Tax rates for 2026/27?
For standard-rate gains, the calculator uses 18% on the part that fits within your remaining basic-rate band and 24% above it. Special regimes, including Business Asset Disposal Relief and carried interest, are outside this tool.
What is the Capital Gains Tax annual exempt amount?
The annual exempt amount is £3,000 for individuals in 2026/27. It applies across your net taxable gains for the tax year, not separately to every asset or disposal.
Why does my taxable income affect Capital Gains Tax?
Your taxable income uses the basic-rate band first. Any unused portion can then accommodate standard capital gains at 18%; taxable gains above that capacity are charged at 24% in this illustration.
Which costs can reduce a capital gain?
Allowable costs can include the acquisition price and certain incidental buying and selling costs. For property, qualifying capital improvements may count, but routine maintenance and costs already deducted elsewhere do not. Eligibility depends on the asset and evidence.
How do capital losses reduce Capital Gains Tax?
Allowable losses arising in the same tax year are normally deducted from gains before the annual exempt amount. Brought-forward losses have different ordering: they need only reduce gains to the exemption. This calculator’s single loss input models current-year losses.
Do I pay Capital Gains Tax when selling my main home?
Private Residence Relief can remove some or all of the gain on a qualifying only or main home. The legal conditions, periods of occupation, letting and grounds cannot be established by this calculator, so enter any checked relief manually.
Can spreading disposals across tax years reduce CGT?
It can for divisible holdings because a new annual exemption and basic-rate capacity may become available each tax year. The comparison assumes equal gains and unchanged rules; it does not model price movement, share-matching rules, fees or future gains and losses.
Do investments inside an ISA or pension attract Capital Gains Tax?
Gains made inside a UK ISA or registered pension are generally not subject to Capital Gains Tax. This calculator is intended for assets held outside those wrappers.
When must UK residential-property CGT be reported?
If Capital Gains Tax is due on a UK residential-property disposal, it generally must be reported and paid within 60 days of completion. Other gains may follow different reporting and payment routes.
Can I need to report a disposal even when no CGT is due?
Yes. For people already completing Self Assessment, disposals can need reporting when total proceeds exceed the reporting threshold even if allowances or losses remove the tax. For 2026/27, GOV.UK states a £50,000 total-proceeds threshold; separate rules and HMRC services can also apply.