What is Capital Gains Tax Calculator (UK)?
▾
कॅपिटल गेन टॅक्स (CGT) हा यूकेचा कर आहे जेव्हा तुम्ही एखाद्या मालमत्तेची विक्री किंवा विल्हेवाट लावता तेव्हा तुम्ही केलेल्या नफ्यावर मूल्य वाढले आहे. हा नफा आहे — एकूण विक्री उत्पन्न नाही — ज्यावर कर आकारला जातो. CGT शेअर्स आणि गुंतवणूक निधी, व्यवसाय मालमत्ता, दुसरी मालमत्ता, £6,000 पेक्षा जास्त किमतीची वैयक्तिक मालमत्ता आणि क्रिप्टोकरन्सी यासह मालमत्तांना लागू होते. 2024/25 साठी प्रत्येक व्यक्तीकडे £3,000 ची वार्षिक सूट रक्कम (AEA) आहे — या उंबरठ्याखालील नफा करमुक्त आहेत. AEA वरील नफ्यावर कर आकारला जातो जो करदात्याने मूळ किंवा उच्च/अतिरिक्त दर आयकर भरतो की नाही यावर आणि मालमत्तेच्या स्वरूपावर अवलंबून असतो. निवासी मालमत्तेशिवाय इतर बहुतेक मालमत्तेसाठी, मूळ दर करदाते 10% CGT आणि उच्च/अतिरिक्त दर करदात्यांनी 20% भरतात. निवासी मालमत्तेच्या नफ्यावर (तुमच्या मुख्य घराव्यतिरिक्त) 2024/25 मध्ये मूळ दर करदात्यांना 18% आणि उच्च/अतिरिक्त दर करदात्यांना 24% कर आकारला जातो — ऑक्टोबर 2024 च्या अर्थसंकल्पात निवासी दर 18%/28% वरून 18%/24% पर्यंत वाढवण्यात आला होता. बिझनेस ॲसेट डिस्पोजल रिलीफ (BADR, पूर्वी उद्योजकांची मदत) पात्रताधारक व्यवसाय मालकांना £1 दशलक्ष पर्यंतच्या आजीवन पात्र नफ्यावर फक्त 10% CGT भरण्याची परवानगी देते. तुमचे मुख्य खाजगी निवासस्थान खाजगी निवासी रिलीफ अंतर्गत CGT मधून पूर्णपणे मुक्त आहे. ISA आणि पेन्शन गुंतवणूक देखील पूर्णपणे CGT प्रणालीच्या बाहेर आहेत. CGT स्व-मूल्यांकनाद्वारे कळविले जाणे आवश्यक आहे आणि, निवासी मालमत्तेच्या विल्हेवाटीसाठी, 60-दिवसांचा स्वतंत्र अहवाल आणि देय दायित्व देखील लागू होते.
Calkulon makes complex calculations simple — built for students and everyday problem-solvers.
सूत्र
▾
CGT = (गेन − वार्षिक सूट रक्कम) × लागू दर. दर यावर अवलंबून आहे: नफा जोडल्यानंतर आयकर बँड आणि मालमत्ता प्रकार (मालमत्ता वि. इतर मालमत्ता). BADR: पात्रता नफा × 10% (आजीवन £1M पर्यंत).How to Capital Gains Tax Calculator (UK)
▾
- 1नफ्याची गणना करा: विक्री उत्पन्न वजा अनुमत खर्च (खरेदी किंमत, सुधारणा खर्च, विक्री खर्च, खरेदीवर दिलेला मुद्रांक शुल्क)
- 2वार्षिक सवलत रक्कम वजा करा (2024/25 साठी £3,000) - कोणताही उर्वरित नफा करपात्र आहे
- 3कोणता CGT दर लागू होतो ते ठरवा: प्रथम तुमची मिळकत (नफा जोडल्यानंतर) £50,270 ची मूळ रेट बँड मर्यादा ओलांडली आहे की नाही हे निश्चित करा
- 4गैर-मालमत्ता मालमत्तेसाठी: जर तुम्ही मूळ दर करदाते राहिल्यास 10%; उच्च दर बँडमध्ये पडणाऱ्या नफ्यावर 20%
- 5यूके निवासी मालमत्तेसाठी (तुमचे मुख्य घर नाही): करपात्र नफ्यावर १८% (मूलभूत दर) किंवा २४% (उच्च दर)
- 6BADR चा दावा करत असल्यास: £1 दशलक्ष आजीवन मर्यादेपर्यंत पात्र व्यवसाय नफ्यावर 10% लागू करा
- 7कर वर्षानंतर 31 जानेवारीपर्यंत स्व-मूल्यांकनाद्वारे £3,000 पेक्षा जास्त नफा किंवा £50,000 पेक्षा जास्त उत्पन्नाची तक्रार करा; निवासी मालमत्तेची विल्हेवाट पूर्ण झाल्यानंतर 60 दिवसांच्या आत कळवणे आवश्यक आहे
Worked Examples
▾
करपात्र लाभ: £15,000 − £3,000 AEA = £12,000; CGT: £12,000 × 10% = £1,200
10% मूळ दर नॉन-हाय-रेट करदात्यासाठी शेअर नफ्यावर लागू होतो. AEA ने पहिला £3,000 नफा पुसून टाकला.
करपात्र लाभ: £80,000 − £3,000 = £77,000; CGT: £77,000 × 24% = £18,480
उच्च दराचे करदाते एप्रिल 2024 पासून निवासी मालमत्तेच्या नफ्यावर 24% देतात. 60-दिवसांचा अहवाल नियम देखील लागू होतो.
Taxable gain: £500,000 − £3,000 = £497,000; CGT: £497,000 × 10% = £49,700
BADR reduces the rate to 10% on qualifying business gains up to £1M lifetime. Without BADR a higher rate taxpayer would pay £99,400.
Remaining basic rate band: £50,270 − £40,000 − £12,570 taxed income = £10,270 at 10%; excess £16,730 at 20%
Gains are stacked on top of income. The portion of the gain that fits in the basic rate band is taxed at 10%; the rest at 20%.
Real-World Applications
▾
Calculating CGT due on sale of investment properties or buy-to-let portfolio, representing an important application area for the Uk Cgt Calculator in professional and analytical contexts where accurate uk cgt ulator calculations directly support informed decision-making, strategic planning, and performance optimization
Planning when to sell shares to stay within the Annual Exempt Amount, representing an important application area for the Uk Cgt Calculator in professional and analytical contexts where accurate uk cgt ulator calculations directly support informed decision-making, strategic planning, and performance optimization
Evaluating Business Asset Disposal Relief eligibility before a business sale, representing an important application area for the Uk Cgt Calculator in professional and analytical contexts where accurate uk cgt ulator calculations directly support informed decision-making, strategic planning, and performance optimization
Deciding whether to Bed and ISA holdings to shelter future gains, representing an important application area for the Uk Cgt Calculator in professional and analytical contexts where accurate uk cgt ulator calculations directly support informed decision-making, strategic planning, and performance optimization
Cryptocurrency portfolio tracking and CGT reporting obligations, representing an important application area for the Uk Cgt Calculator in professional and analytical contexts where accurate uk cgt ulator calculations directly support informed decision-making, strategic planning, and performance optimization
Special Cases
▾
Bed and ISA
In the Uk Cgt Calculator, this scenario requires additional caution when interpreting uk cgt ulator results. The standard formula may not fully account for all factors present in this edge case, and supplementary analysis or expert consultation may be warranted. Professional best practice involves documenting assumptions, running sensitivity analyses, and cross-referencing results with alternative methods when uk cgt ulator calculations fall into non-standard territory.
30-Day Bed and Breakfast Rule
{'title': '30-Day Bed and Breakfast Rule', 'body': "If you sell shares and rebuy the same shares within 30 days, the repurchased shares are 'matched' against the sale for CGT purposes, preventing the creation of an artificial loss. The 30-day rule applies to shares only — not to ISA repurchases."}. In the Uk Cgt Calculator, this scenario requires additional caution when interpreting uk cgt ulator results. The standard formula may not fully account for all factors present in this edge case, and supplementary analysis or expert consultation may be warranted. Professional best practice involves documenting assumptions, running sensitivity analyses, and cross-referencing results with alternative methods when uk cgt ulator calculations fall into non-standard territory.
Gift of Assets
In the Uk Cgt Calculator, this scenario requires additional caution when interpreting uk cgt ulator results. The standard formula may not fully account for all factors present in this edge case, and supplementary analysis or expert consultation may be warranted. Professional best practice involves documenting assumptions, running sensitivity analyses, and cross-referencing results with alternative methods when uk cgt ulator calculations fall into non-standard territory.
{'title': "Investors' Relief", 'body': "Investors' Relief offers a 10% CGT rate on up to £10 million of qualifying gains from shares in unlisted trading companies where you are not an employee. This is separate from and in addition to the £1 million BADR lifetime limit."}. In the Uk Cgt Calculator, this scenario requires additional caution when interpreting uk cgt ulator results. The standard formula may not fully account for all factors present in this edge case, and supplementary analysis or expert consultation may be warranted. Professional best practice involves documenting assumptions, running sensitivity analyses, and cross-referencing results with alternative methods when uk cgt ulator calculations fall into non-standard territory.
CGT on Foreign Property
In the Uk Cgt Calculator, this scenario requires additional caution when interpreting uk cgt ulator results. The standard formula may not fully account for all factors present in this edge case, and supplementary analysis or expert consultation may be warranted. Professional best practice involves documenting assumptions, running sensitivity analyses, and cross-referencing results with alternative methods when uk cgt ulator calculations fall into non-standard territory.
CGT Rates 2024/25 — UK
▾
| मालमत्ता प्रकार | Basic Rate Taxpayer | Higher/Additional Rate Taxpayer |
|---|---|---|
| Shares and most assets | 10% | 20% |
| UK residential property | 18% | 24% |
| Business Asset Disposal Relief | 10% | 10% (up to £1M lifetime) |
| वार्षिक सूट रक्कम | £3,000 — tax free | £3,000 — tax free |
Common Mistakes to Avoid
▾
- !Forgetting that the AEA was cut to £3,000 from April 2024 — it used to be £12,300 just two years earlier
- !Failing to report residential property gains within the 60-day deadline after completion
- !Not offsetting capital losses against gains in the same year before carrying them forward
- !Ignoring cryptocurrency disposals — HMRC treats each swap or payment as a taxable CGT event
- !Using the full sale proceeds rather than the net gain as the CGT base
- !Missing the opportunity to transfer assets to a spouse before disposal to use both annual exemptions
Pro Tip
Spread large asset disposals across two tax years to use two Annual Exempt Amounts (£3,000 each = £6,000 tax-free). This simple timing strategy can save a higher rate taxpayer up to £1,200 in CGT.
Did you know?
The Annual Exempt Amount has fallen dramatically in recent years as a stealth tax measure. In 2022/23 it was £12,300 — four times the current £3,000. This reduction has brought many more investors into the CGT reporting requirement.
Regional Guides
▾
🇺🇸 US▾
🇬🇧 UK▾
🇪🇺 EU▾
References
Read the full guide on how to use this calculator effectively
अधिक वाचा →साप्ताहिक गणित टिप्स मिळवा
दर आठवड्याला कॅल्क्युलेटर टिपा मिळवणाऱ्या १२,०००+ सदस्यांमध्ये सामील व्हा.