Capital Gains Tax Calculator Scotland 2026/27
Estimate CGT on property or shares as a Scottish taxpayer. While Income Tax bands differ in Scotland, Capital Gains Tax follows UK-wide rates and basic-rate thresholds.
How CGT works in Scotland
Capital Gains Tax (CGT) is not devolved. This means you pay the same 18% and 24% rates as the rest of the UK. However, your Scottish earnings (taxed at Scottish bands) determine how much "basic rate" capacity you have left for your capital gains.
Scottish CGT Estimate
Calculate capital gains on shares
To calculate gains on shares, subtract your purchase price and buying costs (like broker fees/stamp duty) from your sale price and selling costs. If you hold many shares of the same company, HMRC's "Section 104 holding" rules apply to determine the average cost.
Property vs Shares in Scotland
From 6 April 2025, residential property and shares carry the same 18% and 24% rates. Previously, property was taxed higher. If you are selling a second home in Scotland, you may also be liable for a higher rate of Land and Buildings Transaction Tax (LBTT) on your next purchase.