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: August 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.
Reviewed by
Alexandre Bernier, LLM (UK), CFP®, CIM®, PFP®. Financial planner with 18 years in banking and wealth management, holding a UK master of laws and the Canadian CFP®, CIM® and PFP® designations. Writes and reviews every calculator and article on FinanceToolz.
Last updated: August 2026. How figures are sourced, reviewed and corrected is set out in our editorial policy. This is general information, not regulated financial advice.
Sources
Every rate and threshold used by this calculator is taken from the official pages below. If a figure here disagrees with one of these, the official page is right, please tell us.