Capital Gains Tax Calculator 2026/27
Work out the CGT due on a gain after the £3,000 annual exempt amount, split between basic-rate (18%) and higher-rate (24%) portions.
Last updated: May 2026 · 2026/27 rates
Your Gain
Sale proceeds minus acquisition cost and allowable expenses, net of in-year losses.
Salary, self-employment profit, rental income — what determines your basic-rate band.
Asset & Reliefs
From 30 October 2024 the rates are aligned at 18% / 24% for both types.
Flat 18% on qualifying business disposals (lifetime cap £1m).
Capital Gains Tax due
£3,464
on £20,000 gain
Effective rate
17.3%
Tax calculation
Residential-property gains must be reported and paid within 60 days of completion via HMRC's online CGT service. Other gains can be reported via Self Assessment for the 2026/27 tax year (6 April 2026 - 5 April 2027), with payment due by 31 January 2028.
Understanding Capital Gains Tax
Annual exempt amount
£3,000
Down from £6,000 in 2023/24 and £12,300 before that.
Main rates
18% / 24%
Basic / higher band. Residential and non-residential aligned from 30 Oct 2024.
Business Asset Disposal Relief
18%
Raised from 14% on 6 April 2026. £1m lifetime cap.
Investors' Relief
18%
Qualifying unlisted trading-company shares.
You pay CGT on the profit when you dispose of an asset that has gone up in value, not on the total amount received. Common chargeable assets include:
Chargeable
- • Shares not in an ISA or pension
- • Cryptocurrency
- • Second homes and buy-to-let
- • Personal possessions over £6,000 (except cars)
- • Business assets
Exempt
- • Your main home (Private Residence Relief)
- • ISA / pension holdings
- • UK government gilts
- • Premium Bond prizes
- • Personal cars
Tax year 2026/27 (6 April 2026 - 5 April 2027). Rates and allowances subject to change.
Related calculators
Other free UK tools that follow on from this calculation.
Dividend Tax Calculator
Dividend tax with the 2026/27 10.75% / 35.75% / 39.35% rates above the £500 allowance.
ISA Calculator
Tax-free growth on Cash and Stocks & Shares ISAs within the £20,000 annual allowance.
Inheritance Tax Calculator
IHT at 40% (or 36% with 10% to charity) using both nil-rate bands and spouse transfers.
Buy-to-Let Calculator
Rental yield, ROI, SDLT surcharge and Section 24 mortgage interest restrictions.