Capital Gains Tax Calculator 2026/27
Estimate Capital Gains Tax on property, shares or a business for 2026/27: £3,000 allowance, 18% and 24% rates, and Business Asset Disposal Relief.
- Gain
- £0
- Annual exempt amount used
- £0
- Taxable gain
- £0
- Basic rate band left
- £0
| Slice | Rate | Gain | Tax |
|---|
How we worked this out
- Gain = sale price minus purchase price and allowable costs (fees, stamp duty, improvements).
- Take off any losses, then your annual exempt amount.
- Stack the taxable gain on top of your taxable income. The part that fits in your unused basic rate band is taxed at the lower CGT rate, the rest at the higher rate (or the BADR rate if you ticked it).
Rates for 2026/27, last checked 29 October 2026.
How the calculation works
Your gain is the sale price minus what you paid and allowable costs such as legal fees, stamp duty and improvements. Losses and the £3,000 annual exempt amount come off next. The taxable gain is added on top of your taxable income: whatever fits in your unused basic rate band is taxed at 18%, and the rest at 24%.
2026/27 rates
| Item | Figure |
|---|---|
| Annual exempt amount | £3,000 |
| Gains within basic rate band | 18% |
| Gains above basic rate band | 24% |
| Business Asset Disposal Relief | 18% |
The BADR rate rose from 14% to 18% on 6 April 2026.
Things this calculator does not include
- Private Residence Relief, lettings relief and holdover relief.
- Pension contributions or Gift Aid that extend your basic rate band.
- Share matching rules and pooled costs.
Official figures: GOV.UK Capital Gains Tax rates and allowances.
Frequently asked questions
What are the Capital Gains Tax rates for 2026/27?
18% on gains that fall within your unused basic rate band and 24% above it. The same rates apply to residential property and other assets. Business Asset Disposal Relief is 18%.
What is the CGT allowance for 2026/27?
The annual exempt amount is £3,000 for individuals (£1,500 for most trusts). It cannot be carried forward.
Do I pay CGT on selling my home?
Usually not, if it has been your only or main home throughout. Private Residence Relief covers it. Second homes and buy-to-let property are taxable.
When do I pay CGT on a property sale?
For UK residential property you must report and pay within 60 days of completion using the HMRC property service. Other gains go on your Self Assessment return.