Tax & Investing
Scottish Capital Gains Tax Calculator 2025/26
CGT rates depend on your total income — and Scotland's six tax bands change which rate you pay.
Enter your details and click Calculate to see your CGT bill.
How CGT rates work for Scottish taxpayers
Capital Gains Tax is not devolved — HMRC administers it and rates are identical across the UK. But your CGT rate depends on your total income, and Scottish income tax bands differ from England's. Two people on the same salary can have different amounts of unused basic rate band for CGT purposes.
2025/26 CGT rates
| Asset type | Basic rate | Higher rate |
|---|---|---|
| Shares, funds, other assets | 10% | 20% |
| UK residential property | 18% | 24% |
| Business assets (BADR) | 10% flat | |
Source: HMRC, 2025/26
The annual exempt amount
Everyone gets a £3,000 tax-free CGT allowance per year. This has fallen dramatically from £12,300 in 2022/23. Any gains above £3,000 are taxable at the rates above.
Reporting and paying CGT
UK residential property: must be reported and paid within 60 days of completion via HMRC's online service.
All other assets: report via Self Assessment by 31 January following the tax year.
Calculate your bill. Enter your gain, asset type, and income above to see your exact CGT liability.
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See your exact take-home pay monthly, weekly, daily, and hourly after all Scottish deductions.
This calculator provides estimates only and does not constitute financial or tax advice. Always verify with Revenue Scotland, HMRC, or mygov.scot, and speak to a qualified financial adviser for advice specific to your circumstances.