UK Crypto Tax Calculator
Estimate your UK crypto Capital Gains Tax using HMRC's 2026-27 rules. Applies the £3,000 annual exempt amount, 18% basic-rate band and 24% higher/additional-rate band, and the Section 104 pooling method. Works entirely in your browser — your numbers never leave your device.
How the UK Taxes Crypto
In the UK, HMRC treats most personal crypto disposals as Capital Gains Tax (CGT) events rather than income. A disposal includes selling crypto for pounds, swapping one token for another, gifting (outside spouses), or spending crypto on goods or services. Mining, staking rewards, and airdrops in return for a service are taxed as income first, then CGT applies on any later disposal.
Your gain is the sale proceeds minus the allowable cost, calculated under the Section 104 pooled cost method: all units of the same token share one average cost per unit unless bought same-day or within 30 days of a disposal (bed and breakfasting rules).
UK Crypto CGT Rates 2026-27
For disposals on or after 30 October 2024, crypto gains are taxed at 18% within your basic-rate band and 24% in the higher and additional-rate bands. These rates match residential property CGT. The annual exempt amount is £3,000 for 2026-27 — gains below this threshold across all assets are tax-free.
Your taxable income decides which band your crypto gain falls into. If your income plus gain crosses the basic-rate threshold (£50,270 for 2026-27), the portion above is taxed at 24%.
What You Need to Report to HMRC
If your total gains exceed £3,000 OR your total disposal proceeds exceed £50,000, you must report crypto on a Self Assessment tax return (SA108 Capital Gains pages). You can also use the HMRC Real-Time CGT service for one-off reports. Keep records of every transaction date, GBP value, cost basis, fees, wallet addresses, and exchange statements — HMRC can request these for up to 5 years after the filing deadline.
Tips to Reduce Your UK Crypto Tax
Use your £3,000 annual allowance every tax year — it cannot be carried forward. Transfer assets to a spouse or civil partner tax-free to use both allowances (£6,000 combined). Offset capital losses from crypto or other assets against gains; unused losses can be carried forward indefinitely once reported. Bed and breakfasting (selling and rebuying within 30 days) will not reset your cost basis, so plan disposal timing around the tax year-end (5 April).
Last updated: April 2026. Based on HMRC guidance at CRYPTO20000 and the Autumn 2024 Budget. Estimate only — not tax advice.