About the Capital Gains Tax Calculator
The Capital Gains Tax Calculator is free to use and all calculations run entirely in your browser. Capital Gains Tax (CGT) is charged on the profit made when you sell or dispose of an asset that has increased in value. This tool estimates your CGT liability on shares, investment property, cryptocurrency and other chargeable assets for the United Kingdom, Ireland, Germany, France and Spain, applying each country's headline rate and annual allowance.
How CGT Is Calculated
Capital gains tax is charged on your net gain — the sale proceeds minus the original purchase cost and allowable costs (such as broker, legal or agent fees and qualifying improvements). Your net gain is then reduced by any annual CGT exemption, and the remaining taxable gain is taxed at your country's rate. In several countries the gain is added to your income to decide which rate band applies.
Worked Example: a €33,500 Gain in Ireland
Using the calculator's default figures — an asset bought for €50,000 and sold for €85,000, with €500 of acquisition costs and €1,000 of disposal costs, taxed in Ireland — the result is:
| Step | Amount |
|---|---|
| Gross gain (€85,000 − €50,000 − €1,500 costs) | €33,500.00 |
| Annual exemption (Ireland) | −€1,270.00 |
| Taxable gain | €32,230.00 |
| CGT at 33% | −€10,635.90 |
| Net proceeds after CGT · Effective rate | €73,364.10 · 31.7% |
Switch the country and asset type in the calculator above to see how the same gain is taxed elsewhere.
Capital Gains Tax Rates by Country (2026)
| Country | Headline CGT rate | Annual exemption |
|---|---|---|
| 🇬🇧 United Kingdom | 18% (basic) / 24% (higher) on all assets | £3,000 |
| 🇮🇪 Ireland | 33% flat | €1,270 |
| 🇩🇪 Germany | 25% Abgeltungsteuer (≈26.375% with solidarity surcharge) | €1,000 |
| 🇫🇷 France | 30% PFU flat tax (12.8% income + 17.2% social) | None |
| 🇪🇸 Spain | 19% to 28% progressive savings-income scale | None |
The calculator applies each country's headline or representative rate for a quick estimate; your actual liability can depend on your income, residency, holding period and other gains or losses — always confirm with the relevant tax authority.
What Counts as a Disposal
A "disposal" is wider than just selling for cash. It also includes giving an asset away, swapping one asset for another (including swapping one cryptocurrency for another), and receiving compensation for a lost or destroyed asset. Each disposal is a separate taxable event.
Assets Subject to Capital Gains Tax
- Shares and investment funds held outside a tax-sheltered account or pension
- Second homes and buy-to-let residential property (your main home is usually exempt)
- Business assets and goodwill
- Cryptocurrency and digital assets
- Personal possessions above the relevant exemption threshold
When You Report and Pay
Most countries collect CGT through an annual self-assessment or tax return, with the tax due after the end of the tax year. The UK additionally requires gains on residential property to be reported and paid within 60 days of completion. Keep records of purchase and sale prices, dates and costs — you will need them to file.
Ways to Reduce Your Capital Gains Tax Bill
You can reduce capital gains tax by using your annual allowance each tax year, offsetting losses against gains, transferring assets to a spouse or civil partner who has their own allowance, and sheltering investments in tax-advantaged accounts where available. Timing disposals across two tax years can spread the gain and use two years' allowances. If your gains come from crypto trades, our Crypto Tax Calculator handles each disposal, and for dividend income alongside gains see the Dividend Tax Calculator.
Frequently Asked Questions
How is capital gains tax calculated? CGT is charged on your net gain — the sale price minus the original purchase cost and allowable buying and selling costs (legal, broker or agent fees). You then deduct any annual tax-free allowance, and the remaining taxable gain is taxed at your country's CGT rate. Losses on other assets can usually be offset against gains in the same year.
What are UK Capital Gains Tax rates for 2026/27? After the £3,000 annual exempt amount, UK CGT is 18% for basic-rate taxpayers and 24% for higher-rate taxpayers, on both residential property and other assets (the non-property rates rose to 18%/24% from 30 October 2024). Your gain is added to your income to decide which rate applies.
How does capital gains tax work in Ireland? Ireland charges a flat 33% CGT on most gains, after a personal annual exemption of €1,270. The tax is self-assessed, and payment dates depend on when in the year you disposed of the asset.
How are investment gains taxed in Germany? Germany applies the Abgeltungsteuer — a flat 25% tax on capital gains and investment income, plus a 5.5% solidarity surcharge on the tax (about 26.375% total) and church tax if applicable. Each person has a €1,000 saver's allowance (Sparer-Pauschbetrag).
What is the capital gains tax rate in France and Spain? France applies the PFU "flat tax" of 30% on investment gains (12.8% income tax plus 17.2% social levies), with no general annual exemption. Spain taxes savings gains on a progressive scale from 19% up to 28% for the largest gains, also with no general annual allowance.
Are cryptocurrency gains taxed differently? Generally no — most European countries treat cryptocurrency as a chargeable asset, so the same CGT rules apply, and each disposal (selling for cash, swapping coins, or spending crypto) is a separate taxable event. Germany is a notable exception: private crypto held for more than one year can be tax-free.
Is my main home subject to capital gains tax? Usually not. Most countries exempt the gain on your main or principal private residence, subject to conditions. Second homes, buy-to-let property and holiday homes are not exempt and the full gain is chargeable.
How can I reduce my capital gains tax bill? Use your annual exemption each tax year, offset losses against gains, transfer assets to a spouse or civil partner who has their own allowance, hold investments inside tax-sheltered accounts where available, and spread disposals across two tax years to use two years' allowances.
Last reviewed: June 2026. Estimates only — confirm exact figures with the relevant national tax authority (e.g. HMRC, Revenue, Finanzamt) or a qualified adviser before acting.
Related Calculators
- Stock Profit Calculator — Profit/loss on stock trades including fees and CGT.