Crypto & Shares Capital Gains Tax Calculator
Calculate Capital Gains Tax (CGT) on cryptocurrency sales, share trading, and token swaps using the £3,000 Annual Exempt Amount and 18% / 24% tax rates.
Crypto & Stock CGT Estimator
Estimate 2026/27 CGT on investment shares and crypto gains after the £3,000 annual exempt amount
Capital Gains Tax Result:
Crypto Tax Events: What Can Create a Disposal?
Taxable Disposal
Selling tokens for money can create a chargeable gain or loss.
Still a Disposal
Exchanging token A for token B generally creates a disposal of token A.
Usually No Disposal
Moving tokens between wallets you beneficially control is generally not a disposal.
How the 2026/27 Calculation Works
UK Crypto & Shares CGT Rates (2026/27)
Capital Gains Tax applies to selling, trading, or swapping digital tokens and company stock.
| Asset Category | Annual Exempt Amount | CGT within unused basic band | CGT above unused basic band |
|---|---|---|---|
| Cryptocurrency (BTC, ETH, Altcoins) | £3,000 / year | 18% | 24% |
| Stocks, Shares & ETFs | £3,000 / year | 18% | 24% |
| Important rate rule | £3,000 applies to the individual's overall gains | 18% within unused basic-rate band | 24% above unused basic-rate band |
HMRC Share & Crypto Matching Rules
1. Same-Day Rule
Qualifying shares or cryptoassets acquired on the same day as a disposal are generally matched first under the statutory matching rules.
2. 30-Day Bed & Breakfasting
Qualifying acquisitions in the following 30 days are then matched to the disposal. Any remaining amount can fall into the Section 104 pool where the pooling conditions apply. This is a matching rule, not simply a blanket anti-loss-harvesting rule.
Crypto & Share CGT: Important 2026/27 Rules
The calculator estimates individual Capital Gains Tax on investment shares and cryptoassets. It is designed around the 2026/27 individual rates and assumes that the figure entered represents the relevant net capital gain before the £3,000 Annual Exempt Amount.
Shares and securities
Shares outside tax-advantaged wrappers such as ISAs can be chargeable assets. A disposal can produce a capital gain or loss, and multiple acquisitions may require same-day matching, 30-day matching and Section 104 pooling. The calculator does not reconstruct a transaction history, so it cannot replace a full share-matching calculation.
Cryptoassets
HMRC treats many investment cryptoassets as capital assets. Selling tokens for money, exchanging one token for another, using tokens to buy goods or services, or giving tokens away in qualifying circumstances can constitute a disposal. Transfers between wallets that you beneficially control are generally not disposals.
Section 104 pooling
Qualifying shares, securities and certain cryptoassets can be pooled under Section 104 where the statutory conditions apply. Same-day and 30-day matching rules are applied before the remaining quantity is matched against the pool. Separately identifiable assets such as NFTs are not treated as a single Section 104 pool in the same way.
Crypto income versus capital gains
Receiving crypto does not always create a CGT event at the point of receipt. Depending on the activity and circumstances, tokens from staking, mining, lending, DeFi or airdrops can be taxable as income or trading receipts. If those tokens are subsequently disposed of, a separate CGT calculation can then arise on later changes in value.
Capital losses
Allowable losses are normally used against gains under HMRC's statutory ordering rules. Unused losses can generally be carried forward, and a claim can usually be made up to 4 years after the end of the tax year in which the disposal took place. Keeping complete acquisition and disposal records is therefore essential.
2026/27 rate calculation
For most individuals, the basic Income Tax band is £37,700. Taxable gains are added to taxable income when determining how much of that band remains. The gain within the unused band is generally taxed at 18%, with the remainder generally taxed at 24%.
Calculator limitations
This calculator does not calculate Income Tax on crypto receipts, staking/mining income, Corporation Tax, carried interest, detailed share/crypto pooling, mixed-rate disposals across multiple asset classes, special reliefs, or transaction-by-transaction allowable costs. It is an educational estimate, not a filing-ready HMRC calculation.
Frequently Asked Questions (6 FAQs)
Official HMRC CGT Sources:
International Money Transfer & FX Rates
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Crypto Exchange & Share Portfolio Privacy
Safeguard crypto wallet keys, exchange API connections, and capital gains reports from public network snooping.