Enter your total capital gain and income tax band to see your 2025/26 UK capital gains tax after the £3,000 annual exempt amount.
How UK capital gains tax is calculated for 2025/26
You get a £3,000 tax-free allowance each year. Gains above it are taxed at 18% or 24% depending on your income tax band.
Worked example. A higher-rate taxpayer with a £10,000 gain is taxed on £10,000 - £3,000 = £7,000 at 24%, which is £1,680.
The rates
- Basic-rate band: 18%
- Higher and additional rate: 24%
Since the October 2024 Budget these rates apply to shares and other assets, not just property. This calculator applies one band, so a gain that spans two bands is an estimate.
Source: gov.uk capital gains tax rates. This is an estimate, not tax advice.
Frequently asked questions
What are the capital gains tax rates for 2025/26?
After the £3,000 annual exempt amount, gains are taxed at 18% if they fall in the basic-rate band and 24% at the higher and additional rates. Since 30 October 2024 these rates apply to shares and other assets as well as property.
Does this include Business Asset Disposal Relief?
No. This is the standard rate calculation. Business Asset Disposal Relief (a reduced 14% rate in 2025/26 on qualifying business gains) is out of scope, and a gain that straddles the basic and higher bands is taxed as a single band here, so treat the result as an estimate.