ukcapitalgains

Capital Gains Tax on shares

Paste in your share trades to see how much Capital Gains Tax is owed.

Your trades

4 trades · 2 investments
2026–27selected tax year4 trades · 1 sale
14 Jul 2026 · Buy£10,805.00
VWRP100 × £108.00
1 Jun 2026 · Sell£5,745.00
VWRL50 × £115.00
22 Apr 2026 · Buy£31,505.00
VWRL300 × £105.00
15 Apr 2026 · Buy£50,005.00
VWRP500 × £100.00
·

What to sell

HoldingPrice, £Shares
VWRL250 owned · avg £105.0167
VWRP600 owned · avg £101.3500

Your details

Taxable income is after your Personal Allowance and income-tax reliefs, not your gross salary.

Result

Cash received from planned sales£66,740
Gains from the sale already made£494.17
Net gains this tax year£10,941.67
Annual exemption−£3,000.00
Taxable gain£7,941.67
Capital Gains Tax for 2026–27£1,429.50

To pay no tax, sell up to .

This is an estimate, not financial or tax advice. It may contain mistakes and does not cover every situation, so check your figures with HMRC or a qualified adviser before you rely on them.

WorkingShow how the tax is calculated

Income does not change the gain or the £3,000 annual exemption. It uses part of the basic-rate band, which can move gains into a higher CGT rate.

VWRL · 50 shares sold 01/06/2026
Sale price per share£115.0000
Avg buy cost per share£105.0167
Proceeds£5,750.00
Sale fees−£5.00
Matched purchase cost−£5,250.83
Gain£494.17
Planned · VWRL · 150 shares
Gross proceeds£18,750.00
Sale fee−£5.00
Pooled purchase cost−£15,752.50
Gain£2,992.50
Planned · VWRP · 400 shares
Gross proceeds£48,000.00
Sale fee−£5.00
Pooled purchase cost−£40,540.00
Gain£7,455.00
Taxable gain and rates
Completed gains£494.17
Planned gains£10,447.50
Other gains / losses£0.00
Net gains£10,941.67
Annual exemption used−£3,000.00
Taxable gain£7,941.67
Your taxable income£0.00
Basic-rate band remaining£37,700
Basic rate · 18% of £7,941.67£1,429.50
Higher rate · 24% of £0.00£0.00
Estimated CGT£1,429.50

Buy cost includes purchase fees. Planned sales use the Section 104 pool; completed sales use the actual matched shares, which may include same-day or 30-day purchases. The basic-rate band is £37,700 of taxable income, after the £12,570 Personal Allowance. This estimates CGT for ordinary share gains; special reliefs and carried-forward losses are not included. Buying the same holding within 30 days after a planned sale may change its cost.

How it works

  1. 01Paste or import your trades. Import the CSV export from Trading 212, Freetrade, Hargreaves Lansdown, AJ Bell, Vanguard, Interactive Brokers, Revolut, Sharesight, Charles Schwab or Morgan Stanley, or any other CSV by choosing its columns. You can also paste rows with buy or sell, date, company, number of shares, price and fees.
  2. 02We match your sales. Each sale is matched to your purchases using HMRC's rules: same day first, then the next 30 days, then the average cost of the rest.
  3. 03We work out the tax. Your gains for the tax year are added up, the £3,000 allowance is taken off, and the rest is taxed at 18% or 24% depending on your income.

What this calculator covers. UK Capital Gains Tax on shares, ETFs, investment trusts and funds held in an ordinary investment account. It does not cover property, crypto, business assets or reliefs, share splits and mergers, or income reinvested inside accumulating funds, which can add to your cost.

Common questions

What is Capital Gains Tax?

Capital Gains Tax (CGT) is a tax on the profit you make when you sell something that has gone up in value. For shares, it is the difference between what you sold them for and what they cost you, including dealing fees.

How much profit can I make before I pay CGT?

Everyone gets a tax-free allowance each tax year (6 April to 5 April). For 2026–27 it is £3,000. You only pay tax on total gains above that. Losses you make in the same tax year are taken off your gains first.

What rate of CGT will I pay on shares?

18% or 24%. If your taxable income plus your gains fit inside the basic-rate income tax band, you pay 18%. Any part of your gains above that band is taxed at 24%. Higher and additional-rate taxpayers pay 24% on all of it.

Why does my income affect my CGT?

Your income does not change the size of your gain. It uses up part of the basic-rate band first, which decides how much of your gain is taxed at 18% and how much at 24%.

What happens if I sell shares and buy them back within 30 days?

HMRC treats the sale as matched with the shares you bought back, not with your older shares. This is sometimes called the bed and breakfast rule. It stops people selling and quickly rebuying just to use their allowance. The calculator applies this rule to the trades you paste in.

Do I pay CGT on shares in an ISA or pension?

No. Shares held in an ISA or a pension such as a SIPP are free of Capital Gains Tax. Only enter trades from ordinary (taxable) investment accounts. Gifts to your husband, wife, civil partner or a charity are also usually tax-free.

When do I need to tell HMRC?

If you owe CGT, you can report it using HMRC's online Capital Gains Tax service by 31 December after the tax year ends, or on a Self Assessment tax return. Payment is due by 31 January. If you are in Self Assessment and sold more than £50,000 of assets in the year, you must report the sales even if no tax is due.

Browse all our guides to Capital Gains Tax on shares →