A UK crypto tax calculator for Capital Gains Tax
This crypto tax calculator for the UK works out Capital Gains Tax on Bitcoin, Ether and other tokens the way HMRC does. HMRC does not let you pick which coins you sold. Instead every disposal is matched in a fixed order: first with tokens of the same type bought the same day, then with tokens bought in the next 30 days (the rule people call bed and breakfasting), and only then with the section 104 pool — the average cost of everything else you hold.
Paste your buys and sells for all years. The calculator applies the three matching rules token by token, shows how each disposal was matched, totals the gains and losses for the tax year you choose, takes off the £3,000 annual exempt amount and any losses brought forward, and taxes the rest at 18% within your unused basic rate band and 24% above it.
It runs entirely in your browser, so your transactions stay on your device. The result is an estimate, not tax advice.
How to use the Crypto Tax Calculator (UK CGT)
- Pick the tax year and enter your income for that year (salary, pension and so on) so the calculator knows how much of the basic rate band is left.
- Add other gains or losses from shares or property in the same year, and any losses brought forward, if you have them.
- Enter every crypto transaction, one per line: date (YYYY-MM-DD), buy or sell, token, quantity, total pound value and fee.
- Read the tax, the breakdown and the table showing the same-day, 30-day and pool matches for each disposal.
- Download the disposals CSV for your Self Assessment records, or copy the summary.
Crypto Tax Calculator (UK CGT) features
HMRC matching order
Same-day, then 30-day (earliest disposal first), then the section 104 pool, separately for each token.
Checked against HMRC
Reproduces the figures in HMRC’s worked examples CRYPTO22251 and CRYPTO22256.
Allowance and losses
The £3,000 annual exempt amount, current-year losses in full and earlier losses only down to the allowance.
18% and 24% rates
Gains fill your unused basic rate band first, using the 2026-27 Personal Allowance and its £100,000 taper.
Pool tracker
The quantity and pooled cost left in each section 104 pool after your last transaction.
UK crypto CGT rates and allowance
From GOV.UK “Capital Gains Tax rates and allowances” (updated 13 April 2026). 2024-25 is not calculated here because the rate changed part-way through the year. Scottish taxpayers use the same UK bands for Capital Gains Tax.
| Tax year | Annual exempt amount | Rate in basic band | Rate above |
|---|---|---|---|
| 2026-27 | £3,000 | 18% | 24% |
| 2025-26 | £3,000 | 18% | 24% |
| 2024-25 (from 30 Oct 2024) | £3,000 | 18% (10% before) | 24% (20% before) |
Worked example (the default)
You hold 1.2 BTC bought for £72,100 including fees. On 20 May 2026 you sell 0.5 BTC for £38,000 (fee £50) and buy 0.1 BTC back the same day for £7,510; on 10 June you buy 0.2 BTC for £14,020. The same-day rule matches 0.1 BTC (gain £80), the 30-day rule matches 0.2 BTC with the June purchase (gain £1,160), and 0.2 BTC comes from the pool at £72,100 × 0.2 ÷ 1.2 = £12,016.67 (gain £3,163.33). A later ETH sale adds £2,950. Net gains £7,353.33 minus the £3,000 allowance leaves £4,353.33. With £45,000 income, £5,270 of the basic rate band is left, so it is all taxed at 18%: £783.60.
What counts and what is left out
- Disposals include selling for pounds, swapping one token for another, paying for goods or services and giving tokens away (gifts to a spouse, civil partner or charity are exempt).
- Allowable costs include exchange fees and a share of the pooled cost. Mining equipment and electricity are not allowable.
- Not covered: trading as a business, income from staking, mining or airdrops (add those tokens as buys at their value when received), NFTs (not pooled), the 30-day rule exception for non-residents, negligible value claims and DeFi lending.
- Gains above the allowance must be reported — through Self Assessment, which has a cryptoasset section from 2024-25, or HMRC’s real-time Capital Gains Tax service.
Related tools
For US federal tax with FIFO or specific-ID lots use the crypto capital gains calculator; for dividend income the UK dividend tax calculator; for your salary after tax the UK take-home pay calculator.
Crypto Tax Calculator (UK CGT) FAQ
How much tax do you pay on crypto in the UK?
Capital Gains Tax on gains above the £3,000 annual exempt amount: 18% on the part that fits in your unused basic rate band and 24% on the rest (2025-26 and 2026-27).
What is the section 104 pool for crypto?
HMRC treats all tokens of one type that are not matched by the same-day or 30-day rules as a single pooled asset with an average cost. A disposal from the pool takes the same share of the pooled cost.
What is the 30-day (bed and breakfast) rule?
If you buy the same token within 30 days after selling it, the sale is matched with that new purchase instead of the pool, so selling and buying back does not crystallise a loss against your old cost.
Is a crypto to crypto trade taxable in the UK?
Yes. Swapping one token for another is a disposal at the pound value of what you receive. Enter it as a sell and a buy.
Is this crypto tax calculator for the UK free?
Yes, with no sign-up. Calculations run in your browser and nothing is uploaded.
Is this tax advice?
No. It is an estimate based on HMRC guidance and GOV.UK rates. Check your return with HMRC guidance or a tax adviser.