Charitable giving tax-relief calculator
UK tax law treats gifts to charity very differently depending on whether you give cash, listed shares or cryptoassets. Enter a donation amount to see the real net cost to you and what the charity actually receives under each route, using 2026/27 rates.
- Charity receives
- £1,250
- Income Tax relief
- £250
- CGT saved
- £0
- Net cost to you
- £750
Charity reclaims 25% basic-rate Gift Aid on top of your gift. Higher and additional-rate donors claim the difference via Self Assessment.
- Charity receives
- £1,000
- Income Tax relief
- £400
- CGT saved
- £192
- Net cost to you
- £408
Listed shares, AIM shares or UCITS units qualify under s431 ITA 2007. Income Tax deduction on full market value plus CGT no-gain-no-loss relief under s257 TCGA 1992.
- Charity receives
- £1,000
- Income Tax relief
- £0
- CGT saved
- £192
- Net cost to you
- £808
Cryptoassets are not on the s431 ITA 2007 qualifying-investment list, so there is no Income Tax deduction. CGT relief still applies because the gift is to a UK charity.
Simplified comparison using 2026/27 rates. CGT figures use the non-residential rates of 18% (basic) and 24% (higher/additional) from 30 October 2024 and assume the whole gain falls in a single CGT band — in reality part of a gain can straddle bands, so your actual relief may sit between two columns. The £3,000 annual CGT exempt amount is ignored. Scottish taxpayers should pick the dropdown band closest to their own marginal rate. Information only — not tax advice; check gov.uk, the HMRC Charities Detailed Guidance Notes and the legislation (TCGA 1992 s257; ITA 2007 s431) before acting.
How it works
- Cash via Gift Aid: the charity reclaims 25% basic-rate tax on top of your gift (a £100 donation becomes £125 in the charity's bank account). Higher-rate (40%) and additional-rate (45%) donors claim the difference between their rate and basic rate on the gross donation via Self Assessment.
- Qualifying investments — listed shares, AIM shares and UCITS units — attract two reliefs at once under s431 ITA 2007 and s257 TCGA 1992: an Income Tax deduction equal to the full market value, plus CGT no-gain-no-loss treatment on the unrealised gain. The charity receives the full market value of the asset.
- Cryptoassets are not on the s431 ITA 2007 qualifying-investment list. A direct gift of crypto to a UK charity still gets CGT no-gain-no-loss relief (s257 TCGA 1992) but no Income Tax deduction. The 'net cost' column shows the resulting asymmetry.
Common questions
- Why does crypto give less relief than listed shares?
- Parliament chose a closed list of 'qualifying investments' in s431 ITA 2007 when the Income Tax relief was introduced (originally in 2000). Cryptoassets were not added when HMRC's Cryptoassets Manual was published in 2019, and the relief has not been extended since. The Treasury could amend the list — but until it does, crypto gifts attract only CGT relief.
- Can I get Gift Aid on a crypto donation?
- No. Gift Aid is restricted by HMRC to gifts of money. If you want both Gift Aid and CGT relief, you would need to sell the crypto, pay CGT on the gain, and donate the net cash via Gift Aid — which is usually less tax-efficient than gifting the crypto direct.
- What counts as a 'qualifying investment'?
- Under s431 ITA 2007: shares or securities listed on a recognised stock exchange; shares dealt on AIM or other recognised growth markets; units in an authorised unit trust; shares in an open-ended investment company (OEIC); holdings in offshore funds; and qualifying interests in UK land. Unlisted private-company shares and most crypto do not qualify.
- Do Scottish taxpayers get the same relief?
- Yes — Income Tax and Capital Gains Tax are UK-wide reserved taxes, so the same reliefs apply. The amount of higher-rate relief depends on your marginal Scottish rate, and Scotland's higher, advanced and top rates differ from those in the rest of the UK. Set the calculator's marginal-rate dropdown to the band that matches your own to estimate the saving.