Capital Gains Tax Calculator
See how much Capital Gains Tax you’ll pay when you sell a second property, shares, crypto or a business.
What you sold
Selling UK residential property? Report and pay within 60 days of completion using HMRC’s online service. Your own main home is usually exempt (Private Residence Relief).
Gains use up your basic-rate band first, so they can push part of the gain into the 24% rate. ISAs and your main home are usually tax-free.
How it’s worked out
Gain = sale price − what you paid − costs
Take off any losses and the £3,000 allowance. The rest is taxed at 18% while it fits in your unused basic-rate band, and 24% after that.
Worked example
You sell a buy-to-let for £300,000 that cost £220,000, with £8,000 of costs, and earn £35,000. The gain is £72,000, or £69,000 after the allowance. £15,270 of basic-rate band is left, so £15,270 is taxed at 18% and £53,730 at 24%: £15,643.80 in total.
Sources
Figures are checked against these official sources. Last reviewed 7 November 2026.
Common questions
What are the Capital Gains Tax rates for 2026/27?
18% on gains that fall within your unused basic-rate band and 24% above it. The same rates apply to property, shares and crypto. Business Asset Disposal Relief charges 18%.
How much can I gain tax-free?
The annual exempt amount is £3,000 for 2026/27. Gains above that are taxed.
Do I pay CGT when I sell my home?
Usually not. Private Residence Relief normally covers your main home. CGT applies to second homes, buy-to-let and other property.
When do I pay CGT on property?
For UK residential property you must report the sale and pay the tax within 60 days of completion, using HMRC’s online service.
What costs can I deduct?
Buying and selling costs such as solicitor and estate agent fees, Stamp Duty, and the cost of improvements (not repairs or maintenance).