Shares, funds or a property: the gain after the exempt amount, at 18% or 24%.
What you enter: sale proceeds · what it cost (plus costs of buying and selling) · your other income this year · residential property (not your home) · scottish taxpayer.
Money Horizon › Calculators › Pay and tax
Capital gains
What is the capital gains tax on a sale?
Worked example
What is the capital gains tax on a sale — an example
Inputs
- Sale proceeds
- £80,000
- What it cost (plus costs of buying and selling)
- £50,000
- Your other income this year
- £45,000
- Residential property (not your home)
- No
- Scottish taxpayer
- No
Result
- Gain
- £30,000
- Exempt amount
- £3,000
- Taxable gain
- £27,000
- Capital gains tax
- £6,164
- Effective rate
- 22.8%
- If split with a spouse first
- £5,479
How it is worked out. £3,000 exempt amount; gains above it stack on income — 18% inside the basic band, 24% above (24% for residential property above the band). Transfers between spouses are free, so two exemptions can be used.
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Not advice. Money Horizon is a planning indicator built on simplified rules. It does not know your full circumstances, cannot replace a regulated adviser, and its figures should not be relied on for any decision. It is not financial advice. Nothing you enter leaves your browser. Calculators use the 2026-27 rules; figures are estimates.