UK Capital Gains & Dividend Tax Calculator

A gain is the profit when you sell, give away or swap something that has gone up in value: what you get for it, less what you paid and the costs of buying and selling, such as legal fees, broker fees and Stamp Duty. It's the gain that is taxed, not the whole sale price. Some things are exempt, such as your car, usually your main home, and anything held in an ISA or pension. A gift counts as a sale at its market value, except a gift to your spouse, civil partner or a charity.

Gains are taxed at 18% in whatever is left of your basic rate band (the first £37,700 of taxable income) and at 24% above it. Your income, savings and dividends fill the band first, so one gain can be split between the two rates. The same rates apply to residential property, shares and most other assets. Gains that qualify for Business Asset Disposal Relief are taxed at 18% whatever your income.

Everyone can make £3,000 of gains a year tax-free, called the annual exempt amount. It can't be carried forward to another year, and married couples and civil partners each have their own. It comes off your gains after any losses from the same year, and the calculator takes it off before working out the tax.

A loss on something you sell can be set against your gains. Losses in the same tax year come off your gains in full. Unused losses from earlier years carry forward, and are only used to bring your gains down to the £3,000 tax-free amount, so that isn't wasted. To use a loss you must report it to HMRC within 4 years of the end of the tax year you made it in. Enter earlier losses under "Capital losses brought forward", and any from this year under "Other reliefs to deduct".

Usually not. Private Residence Relief covers a home that has been your only or main home all the time you owned it, with grounds of up to half a hectare. If it wasn't your main home for part of that time, or you let part of it or used part only for business, some of the gain may be taxable. The final 9 months of ownership always count as lived in. Work out the relief and enter it under "Other reliefs to deduct".

Gains on a second home, holiday home or rental property are taxed at the same 18% and 24% as other gains. If you are UK resident and there is tax to pay, you must report the sale to HMRC and pay the tax within 60 days of completion, through a Capital Gains Tax on UK property account. If no tax is due, for example because of losses or reliefs, you don't need to make that report. Choose "UK residential property" and enter the completion date to see your deadline.

Shares in the same company, units in the same fund and each type of cryptoasset are matched in a set order. Shares you buy on the same day as you sell come first, then any you buy in the next 30 days (the "bed and breakfast" rule), then a pool of everything else at its average cost, called the Section 104 pool. Swapping one crypto token for another, or spending it, counts as selling it. This calculator doesn't do the matching: enter the sale price and the cost the rules give you.

It taxes gains on selling all or part of a business at 18% (from 6 April 2026), on up to £1 million of gains over your lifetime. It usually applies when you sell a business you have run as a sole trader or partner for at least 2 years, or shares in your own company where for at least 2 years you have held at least 5% of the shares and votes and worked as an officer or employee. The calculator assumes none of your £1 million has been used before. Gains above it are taxed as ordinary gains. From 6 April 2027 that limit is due to fall to £500,000 (announced at the 28 October 2026 Budget, not yet law).

Often, yes. Gifts between spouses and civil partners who live together are free of Capital Gains Tax, and they take over your original cost. If they then sell their half, they use their own £3,000 tax-free amount and basic rate band, which can mean less tax overall, especially if they earn less than you. The gift must be genuine and outright, and made before the sale is agreed. The calculator shows the tax both ways.

The first £500 of dividends a year is tax-free (the dividend allowance). Above that, dividends are taxed at 10.75% in the basic rate band, 35.75% in the higher rate band and 39.35% in the additional rate band. Dividends sit on top of your other income, so they are taxed at whatever rate your income has already reached. Scottish taxpayers pay the same UK rates on dividends. Dividends from shares held in an ISA or pension are not taxed.

Yes. Gains and dividends inside an ISA or pension are tax-free. "Bed and ISA" means selling shares and buying them back inside your ISA, which can move them across a year at a time while keeping each year's gains within the £3,000 tax-free amount; the 30-day rule doesn't apply to buying back inside an ISA. Paying into a personal pension also widens your basic rate band by the gross amount, so more of a gain is taxed at 18% rather than 24%. Enter your contributions under "Personal pension contributions" to see the effect.

It works out one person's Capital Gains Tax on one gain, and tax on dividends, for the 2026/27 tax year, for someone resident in the UK. It doesn't cover non-residents, trusts, companies, the detailed share matching rules, Enterprise Investment Scheme or Seed Enterprise Investment Scheme reliefs, gift hold-over relief or rollover relief. Several gains in the same year can be added together and entered as one, unless some qualify for Business Asset Disposal Relief. The tax on your income itself isn't shown here: the PAYE and Self-Employed Tax calculators work that out.