What is the CGT annual exempt amount for 2025/26?

The Capital Gains Tax annual exempt amount for 2025/26 is £3,000. This means you can make gains up to £3,000 in the tax year without paying any CGT.

What are the CGT rates for 2025/26?

Basic-rate taxpayers pay 18% on gains from residential property and 10% on other assets. Higher and additional-rate taxpayers pay 24% on residential property and 20% on other assets.

Do I pay CGT on my main home?

No. Your main home (principal private residence) is usually exempt from Capital Gains Tax under Private Residence Relief. However, CGT may apply if you've let part of it out, used part exclusively for business, or the grounds exceed 5,000 square metres.

Capital Gains Tax Calculator 2025-26

Calculate CGT on shares, investments and other assets. Includes annual exempt amount and tax rates for 2025/26.

Last updated: April 2026 · Source: GOV.UK — Capital Gains Tax rates

Asset Type

Capital Gain

Annual Income (for rate band)

Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that has increased in value. For the 2025/26 tax year, the annual exempt amount is £3,000. Gains above this are taxed at different rates depending on the asset type and your income tax band.

Residential property gains are taxed at 18% (basic rate) or 24% (higher/additional rate). All other assets are taxed at 10% (basic rate) or 20% (higher/additional rate). Your unused basic rate band determines which rate applies to your gains.

Your main home is usually exempt under Private Residence Relief. Losses from other disposals in the same or previous tax years can be offset against gains before tax is calculated.

Example: £25,000 gain on shares, higher-rate taxpayer

Total gain: £25,000
Less annual exempt amount: −£3,000
Taxable gain: £22,000
CGT at 20% (higher rate, non-property): £4,400

Source: GOV.UK — Capital Gains Tax rates

Frequently Asked Questions

What is the CGT annual exempt amount for 2025/26?: The Capital Gains Tax annual exempt amount for 2025/26 is £3,000. This means you can make gains up to £3,000 in the tax year without paying any CGT.
What are the CGT rates for 2025/26?: Basic-rate taxpayers pay 18% on gains from residential property and 10% on other assets. Higher and additional-rate taxpayers pay 24% on residential property and 20% on other assets.
Do I pay CGT on my main home?: No. Your main home (principal private residence) is usually exempt from Capital Gains Tax under Private Residence Relief. However, CGT may apply if you've let part of it out, used part exclusively for business, or the grounds exceed 5,000 square metres.