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如何计算Capital Gains Tax

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Capital Gains Tax (CGT) is charged on the profit from selling assets like property, shares, or businesses. In the UK, each person has an annual CGT allowance (£3,000 in 2024/25). Above this, gains are taxed at 18% or 24% for residential property, or 10% or 20% for other assets, depending on total income.

分步指南

  1. 1Calculate gain: Selling price − Purchase price − Allowable costs (legal fees, improvements)
  2. 2Deduct annual CGT allowance: £3,000 (2024/25)
  3. 3Taxable gain: add to income to determine tax band
  4. 4Basic rate taxpayers: 18% (property) or 10% (other assets)
  5. 5Higher/additional rate: 24% (property) or 20% (other assets)

例题解析

输入
Sold shares for £50,000, bought for £35,000
结果
£15,000 gain, £12,000 taxable after allowance
Basic rate taxpayer pays £1,200
输入
Second property: £400,000 sold, £250,000 cost
结果
£147,000 taxable gain
Higher rate: 24% = £35,280 CGT

常见问题

What is Capital Gains Tax?

Capital Gains Tax (CGT) is charged on the profit from selling assets like property, shares, or businesses. In the UK, each person has an annual CGT allowance (£3,000 in 2024/25)

How accurate is the Capital Gains Tax calculator?

The calculator uses the standard published formula for capital gains tax. Results are accurate to the precision of the inputs you provide. For financial, medical, or legal decisions, always verify with a qualified professional.

What units does the Capital Gains Tax calculator use?

This calculator works with inches, British pounds, percentages. You can enter values in the units shown — the calculator handles all conversions internally.

What formula does the Capital Gains Tax calculator use?

The calculator applies the standard formula for this type of calculation. See the 'How It Works' steps above for the detailed formula breakdown.

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