Do I have to pay Capital Gains Tax on cryptocurrency in the UK?

Yes. HMRC treats most cryptoassets as property, not currency, so selling, swapping or spending crypto for goods or services is usually a taxable disposal for Capital Gains Tax purposes.

How does a crypto capital gains tax calculator UK tool work?

It applies HMRC share pooling rules to your purchase and disposal history, working out your average cost basis, then calculates the gain and applies the 18% or 24% Capital Gains Tax rate based on your income band.

Is swapping one cryptocurrency for another taxable?

Yes. HMRC treats crypto-to-crypto swaps as a disposal of the first asset, so a taxable gain or loss can arise even if you never convert back to pounds sterling.

Do I pay tax on crypto staking rewards or airdrops?

Staking rewards and many airdrops are usually taxed as income when received, and then become subject to Capital Gains Tax on any further gain when you later dispose of them.

What records do I need for crypto Capital Gains Tax?

You should keep dates, values in GBP, wallet addresses and transaction types for every purchase, swap, sale and disposal, since HMRC's share pooling rules require the full transaction history.

Can I offset crypto losses against other gains?

Yes. Allowable losses on cryptoasset disposals can usually be offset against other Capital Gains Tax gains in the same tax year, or carried forward to future years if reported to HMRC.

2026/27 RATES

Crypto CGT Calculator

Our crypto capital gains tax calculator UK tool estimates Capital Gains Tax on cryptocurrency disposals including Bitcoin, Ethereum and other digital assets, using HMRC share pooling rules for 2026/27.

Your Crypto Disposals

📋 HMRC Rules: HMRC treats crypto as a capital asset. Each disposal (sale, swap, gift, or payment) is a taxable event. Same-day and 30-day bed & breakfasting rules apply, then share pooling (Section 104 pool).

Asset #1

Cryptocurrency

Disposal Proceeds (£)

Allowable Cost (£)

Allowable Expenses (fees, £)

Your Tax Position

Other Taxable Income (salary, etc.) (£)

Used to determine your CGT rate (basic vs higher)

Capital Losses (this tax year, £)

Brought Forward Losses (prior years, £)

Annual Exempt Amount: £3,000

CGT Rates (Other Assets)

Basic Rate Taxpayer 18%

Higher Rate Taxpayer 24%

CGT Calculation Results

Per Asset Breakdown

Tax Summary

TOTAL CGT DUE

£0

EFFECTIVE RATE

2026/27 CGT Rates

Asset Type	Basic Rate	Higher Rate
Crypto / Other Assets	18%	24%
Residential Property	18%	24%
Annual Exempt Amount	£3,000

HMRC Crypto Rules

Buying cryptoNot taxable

Selling for GBP/USDTaxable disposal

Swapping crypto to cryptoTaxable disposal

Using crypto to payTaxable disposal

Gifting cryptoTaxable (MV)

Mining / Staking incomeIncome Tax applies

Report deadline31 Jan 2027

⚠ Disclaimer: This calculator provides estimates based on 2026/27 UK tax rates and is for informational purposes only. It does not constitute tax advice. HMRC treats crypto as property — each disposal is a taxable event. The calculator uses simplified cost basis rules; actual calculations may require HMRC's same-day rule, 30-day rule, and Section 104 pool methodology. Mining, staking, airdrops, and DeFi income may be subject to Income Tax rather than CGT. Always consult a qualified tax adviser for your specific circumstances. Capital losses must be reported to HMRC within 4 years to be used.

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