UK Crypto Tax Calculator 2025/26

A crypto tax calculator estimates the Capital Gains Tax you owe on cryptocurrency disposals based on your purchase price, sale price, salary, and the current UK rates and allowances. Our calculator uses HMRC's 2025/26 CGT rates (18% basic, 24% higher) and the £3,000 annual exempt amount.

For 2025/26, gains above the £3,000 annual exempt amount are taxed at 18% if you are a basic-rate taxpayer (taxable income below £50,270) or 24% if you are a higher- or additional-rate taxpayer.

No. Simply holding crypto is not a taxable event. You only become liable when you dispose of it — by selling, swapping, spending, or gifting (other than to a spouse).

Yes, in most cases. If your total gains exceed the £3,000 annual exempt amount, your total disposal proceeds exceed £50,000, or you have other Self Assessment income to declare, you must register and file.

No. Moving crypto between wallets you own and control is not a disposal and is not taxable.

Yes. HMRC treats every swap as two simultaneous disposals — a disposal of the asset you gave up and an acquisition of the asset you received.

The annual exempt amount for Capital Gains Tax in 2025/26 is £3,000 per individual. Gains within this allowance are tax-free.

HMRC expects you to keep dates of every transaction, types of assets, GBP values at the time, running totals of share-pooled cost basis, wallet/exchange addresses, and bank statements for the year plus five.

You report and pay through your annual Self Assessment return. Crypto disposals go on the SA108 capital gains pages. Deadline: 31 January following the end of the tax year.

Yes. Capital losses on crypto can be set off against capital gains in the same tax year. Unused losses can be carried forward indefinitely.

For 2025/26 disposals (tax year ending 5 April 2026), the online Self Assessment filing and payment deadline is 31 January 2027.

Realise losses to offset gains, use your annual £3,000 exempt amount each tax year, transfer crypto to a spouse, and consider pension contributions. A specialist accountant can model the right combination.