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UK CGT · 2025-26

Capital Gains Tax Calculator (incl. BADR)

Selling shares, a business, or an investment property? See the CGT bill — with Business Asset Disposal Relief at the 14% transition rate, the £3,000 annual exempt amount and band-aware standard rates.

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Common questions

What is BADR?
Business Asset Disposal Relief (formerly Entrepreneurs' Relief). Lets qualifying business owners pay 14% CGT (2025-26 transition rate) on up to £1m of lifetime gains, instead of 20%. Rises to 18% from 6 April 2026 — so the transition window matters.
Who qualifies for BADR?
Sole traders disposing of all/part of their trading business; partners disposing of their share; Ltd shareholders selling shares in a personal trading company they've worked at for 24+ months and held 5%+ of voting/ordinary shares. Strict tests — get an accountant to sanity-check before you sign anything.
What's the annual CGT exempt amount?
£3,000 for 2025-26 (slashed from £12,300 a few years ago). Applied before any rate, so a small gain might be entirely covered. Married couples each have their own £3,000.
What are the standard CGT rates?
For 2025-26: 18% basic-rate / 24% higher-rate on residential property; 18% / 24% on other gains as well from 30 October 2024 onwards (rates equalised in the Autumn Budget 2024). The calc lets you flag higher-rate to model the right band.
When do I pay CGT?
On a tax return for the year of disposal — 31 January following. Residential property has a special 60-day reporting and payment window. Get the cash earmarked the day you sign the contract; HMRC don't accept 'I forgot'.