Estimate your UK CGT liability on any asset sale. Applies the correct 2026/27 rates for shares, property and crypto — with the £3,000 annual exempt amount, income threshold and basic/higher rate split calculated automatically.
| Step | Amount | Note |
|---|
Capital Gains Tax (CGT) is charged when you sell an asset for more than you paid for it. For UK investors in 2026, understanding CGT is essential before selling any investment. The annual exempt amount, your income level and the asset type all determine exactly how much you owe — and careful planning can significantly reduce the bill.
| Asset Type | Basic Rate (20% taxpayer) | Higher Rate (40%+ taxpayer) | Annual Exempt Amount |
|---|---|---|---|
| Shares, Funds, Crypto | 10% | 20% | £3,000 (2026/27) |
| Residential Property | 18% | 24% | |
| Other assets (collectibles etc.) | 10% | 20% | |
| ISA / Pension gains | 0% — completely exempt | No limit | |
If you have a large unrealised gain, consider realising it across two tax years — part before 5 April, part after — to use two Annual Exempt Amounts (£3,000 + £3,000 = £6,000 tax-free). At 20% CGT, this saves £1,200. Spouses can each use their own AEA, so a couple can shelter £12,000 of gains between them in a single tax year by transferring assets before sale.
CGT on UK residential property must be reported and paid within 60 days of completion using HMRC's online service. CGT on shares, funds and other assets is reported via Self-Assessment (SA) by 31 January following the tax year. You must report gains even if no tax is due if the total proceeds exceed £12,000 (or 4× the Annual Exempt Amount) in the tax year.
Yes. Capital losses from the same tax year are automatically offset against gains before the exempt amount is applied. Losses carried forward from previous years can be used against current year gains, but only up to the amount needed to reduce the net gain to the annual exempt amount — they cannot be used to reduce gains below the exempt amount.
No. There is no CGT, income tax or dividend tax on any gains or income within a Stocks & Shares ISA. This is one of the most powerful tax advantages available to UK investors. Always maximise your £20,000 annual ISA allowance before investing in a general investment account for assets you plan to hold and grow.