Inputs
Defaults reflect 2025/26 rules
Unused portion can tax gains at the lower rate.
Use 10 for disposals before 6 Apr 2025.
Assets & Disposals
| Name | Type | Proceeds (£) | Cost base (£) | Fees (£) | Gain / Loss (£) | |
|---|---|---|---|---|---|---|
| — | ||||||
| — | ||||||
| — |
Example data table
This table shows example inputs and outputs for typical scenarios.
| Scenario | Inputs | Estimated CGT |
|---|---|---|
| Basic-rate investor disposes of shares | Proceeds £30,000 · Costs £10,100 · AEA £3,000 · Income £25,000 | ≈ £3,420 |
| Higher-rate seller of second home | Gain £45,000 · AEA £3,000 · Income exceeds basic band | ≈ £10,080 |
| Qualifying BADR disposal | Taxable BADR gain £50,000 · BADR rate 14% | £7,000 |
Formula used
- For each asset: Gain = Proceeds − Allowable Costs − Fees. Negative values are losses.
- Current year losses and brought-forward losses are offset against total gains before the annual exempt amount.
- Total available tax-free allowance equals the sum of the two allowance inputs.
- Remaining gains are split into: (a) gains qualifying for Business Asset Disposal Relief (taxed at the special BADR rate you set) and (b) standard gains.
- Standard gains are added on top of taxable income. Any part within the unused basic-rate band is taxed at the lower rate; the excess is taxed at the higher rate. Defaults use 18% and 24%.
- BADR gains are taxed at the flat BADR rate after allowances. This calculator does not track lifetime BADR limits.
- Carried interest and trust rates are outside this tool’s scope.
This calculator is for guidance only and does not replace professional advice.
Results
Total gains£0
Total losses used£0
Allowances applied£0
Taxable gains at lower rate£0
Taxable gains at higher rate£0
Taxable BADR gains£0
Tax at lower rate£0
Tax at higher rate£0
Tax at BADR rate£0
Total CGT due£0