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Zmartly Capital Gains Tax Calculator

Calculate UK Capital Gains Tax — HMRC-aligned formulas (accountant-reviewed)

✅ HMRC-Compliant & Accountant-Verified

🎯 Current UK Capital Gains Tax Rates (summary)

📈 General Assets

10%/20% → 18%/24%
10/20 before 30 Oct 2024, 18/24 from 30 Oct 2024

🏠 Residential Property

18%/28% → 18%/24%
Property higher rate was 28% pre-30 Oct 2024; reduced to 24% after 30 Oct 2024

💼 Carried Interest

28% → 32%
Flat rate regardless of income bands (32% from 6 Apr 2025)

🚀 Investor Relief

10% → 14% → 18%
Subject to £10,000,000 lifetime gains cap (per accountant note)

📊 Enter Your Details

💰 Tax Calculation Breakdown

🧮 Step-by-Step Formula

⚠️Investor Relief Lifetime Limit
Investor Relief is subject to a £10,000,000 lifetime gains cap (per accountant note). This limits the total amount claimable under this relief across your lifetime.

📋 Important Information & Disclaimers

  • This calculator assumes no other capital gains in the tax year (as specified by Zmartly's accountant).
  • Trusts receive half the Annual Exempt Amount available to individuals (£1,500 vs £3,000).
  • Residential Property higher rate was 28% prior to 30 Oct 2024 and reduced to 24% from 30 Oct 2024.
  • General Asset rates were 10%/20% before 30 Oct 2024 and 18%/24% from 30 Oct 2024.
  • Carried Interest and Investor Relief are taxed at flat rates regardless of income bands (subject to lifetime caps where applicable).
  • All calculations use the CGT basic rate band of £37,700 (income tax band £50,270 minus personal allowance £12,570).
  • This calculator is for guidance purposes only and should not be used for final tax liabilities.