Shares Capital Gains Tax Calculator
Calculate CGT on shares, ETFs, investment trusts and other securities. Rates rose from 10%/20% to 18%/24% from October 2024.
Shares CGT Notes
- • Shares in an ISA or SIPP are completely sheltered from CGT — use this calculator only for shares held outside a wrapper.
- • UK HMRC uses Share Identification Rules (same-day, bed & breakfast 30-day, then Section 104 pool) for calculating your cost basis.
- • Allowable costs include broker commissions and stamp duty on purchase.
- • Report gains via Self Assessment by 31 January following the tax year end.
Enter Your Details
Used to determine your CGT rate band
Other CGT gains already realised in 2025/26
Enter your purchase and sale prices
Your CGT breakdown will appear here instantly
Shares CGT Rates 2025/26 — What Changed?
The October 2024 Autumn Budget significantly raised CGT rates for shares and other non-property assets. The basic rate doubled from 10% to 18%, and the higher rate increased from 20% to 24%, effective 30 October 2024. If you made disposals before that date in 2024/25, you may benefit from split-year calculations — check with your accountant. The annual CGT allowance of £3,000 is unchanged.
Worked examples — shares CGT
Higher rate taxpayer selling shares held outside an ISA
Bought 500 shares at £12 each (£6,000 + £25 stamp duty + £10 commission = £6,035). Sold for £22 each = £11,000 (− £15 commission = £10,985).
Gain: £10,985 − £6,035 = £4,950. Less £3,000 allowance = £1,950 taxable. At 24%: £468 CGT.
Basic rate taxpayer: gain straddles the rate boundary
Taxable income £45,000. Basic rate band remaining: £50,270 − £45,000 = £5,270. Taxable gain: £9,000.
First £5,270 at 18% = £948.60. Remaining £3,730 at 24% = £895.20. Total CGT: £1,843.80.
Who is this calculator for?
Private investors selling shares, ETFs, investment trusts or other securities held outside an ISA or SIPP. Useful for anyone completing a Self Assessment return with capital gains, people doing a “Bed and ISA” strategy, and investors timing disposals across tax years to optimise their CGT position.