Crypto tax calculator, 2026/27
HMRC treats most cryptoasset disposals as subject to capital gains tax, not a special crypto regime. Enter your total proceeds and allowable costs to estimate the gain and tax due, alongside your other taxable income.
The crypto tax calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Cryptoassets are pooled per type using the same share-matching rules as shares (same-day, then 30-day, then the section 104 pool), so costs used here are illustrative of the pooled average cost. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under capital gains, iht & wealth. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Capital gain before exemption
Chargeable gain after annual exempt amount
£3,000 exemption appliedCGT due
Effective rate on the whole gain
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
HMRC does not treat cryptoassets as currency or a special asset class for tax purposes; for most individuals, buying and later selling, swapping or spending cryptoassets is a disposal for capital gains tax purposes, taxed in exactly the same way as shares.
The gain is the disposal proceeds less the pooled acquisition cost of the tokens sold, calculated using share-matching rules: acquisitions on the same day are matched first, then acquisitions in the following 30 days, then the average cost of everything else held in a 'section 104 pool'. After the £3,000 annual exempt amount, the gain is taxed at 18.0% or 24.0% depending on your total income and gains for the year.
Swapping one cryptoasset for another (not just cashing out to sterling) is a disposal in HMRC's eyes and triggers a chargeable gain or loss at that point, which surprises many crypto investors who assume tax only arises when converting back to pounds.
When it's income tax instead of CGT
Mining rewards, staking rewards and some airdrops can be taxed as miscellaneous income or trading income on receipt, particularly where there is an element of service provided or the activity amounts to a trade, with the tokens' value at receipt then becoming the acquisition cost for any later capital gain.
Getting paid in cryptoassets by an employer is generally taxed as employment income through PAYE at the value when received, again separately from any later capital gain or loss on disposal.
Record-keeping
Because of the share-matching and pooling rules, accurate records of every acquisition and disposal, including date, quantity, value in sterling and fees, are essential; most crypto tax software exists specifically to reconstruct this from exchange data.
HMRC has increasingly used data from UK exchanges to identify undeclared gains, so keeping records up to date is far cheaper than reconstructing years of transaction history after a compliance check begins.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
Do I pay tax just for holding crypto?
No, simply holding cryptoassets creates no tax charge. Tax is only triggered by a disposal event, such as selling for currency, swapping for another cryptoasset, spending it, or gifting it (other than to a spouse or civil partner).
Is swapping one crypto for another taxable?
Yes, HMRC treats a swap between two different cryptoassets as a disposal of the first asset and an acquisition of the second, so a gain or loss must be calculated at the time of the swap, even though no sterling changes hands.
How are losses treated?
Losses on cryptoasset disposals can be set against other capital gains in the same year or carried forward against future gains, provided they are reported to HMRC, usually via self assessment, generally within four years of the end of the relevant tax year.
Do I need to report crypto gains if they are below the annual exempt amount?
Not usually, if your total gains for the year are below £3,000 and you are not otherwise required to file a return, though HMRC may still ask about proceeds if the total disposal value is very large.
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