HMRC Crypto & Shares CGT 2026£3,000 Tax-Free Allowance10% / 20% Tax Bands
Crypto & Shares Capital Gains Tax Calculator
Calculate Capital Gains Tax (CGT) on cryptocurrency sales, share trading, and token swaps using the £3,000 tax-free allowance.
Crypto & Stock CGT Estimator
Compute tax payable on net capital gains above the £3,000 exemption
£
Total profit after deducting trading lossesCapital Gains Tax Result:
Tax-Free Allowance
£3,000
HMRC ExemptionTaxable Gain
£5500
Gain Over £3,000CGT Payable (10%)
£550
Self-Assessment TaxHMRC Crypto & Shares CGT Rates (2025/2026)
Capital Gains Tax applies to selling, trading, or swapping digital tokens and company stock.
| Asset Category | Annual Exemption | Basic Rate CGT | Higher Rate CGT |
|---|---|---|---|
| Cryptocurrency (BTC, ETH, Altcoins) | £3,000 / year | 10% | 20% |
| Stocks, Shares & ETFs | £3,000 / year | 10% | 20% |
| Residential Property (Comparison) | £3,000 / year | 18% | 24% |
HMRC Share & Crypto Matching Rules
1. Same-Day Rule
Tokens or shares bought on the same day as a sale are matched first against that sale.
2. 30-Day Bed & Breakfasting
Assets repurchased within 30 days of a sale are matched against that sale to prevent artificial tax-loss harvesting.
Frequently Asked Questions (FAQs)
The UK CGT Annual Exempt Amount for individuals is £3,000 per tax year. You only pay tax on total net capital gains above this £3,000 threshold.
For non-property assets like crypto, stocks, and shares, basic rate taxpayers pay 10% CGT on taxable gains above £3,000, while higher and additional rate taxpayers pay 20% CGT.
Yes. HMRC views swapping one cryptocurrency for another (e.g. BTC to ETH) as a disposal of property. You must calculate capital gain or loss in GBP at the time of the swap.
Under the 30-day matching rule, if you sell shares or tokens and buy back the same asset within 30 days, the new purchase price is matched against the sale for CGT calculation to prevent artificial loss harvesting.
Yes. Registering capital losses with HMRC within 4 years allows you to carry them forward indefinitely to offset against future capital gains and reduce your tax bill.