🇬🇧 UK Financial Tools · 2026/27

UK Capital Gains Tax Calculator
see your CGT bill in seconds

Enter your gains, income and any losses to calculate exactly how much Capital Gains Tax you owe for 2026/27 — updated for the latest rates.

✓ 2026/27 rates (18%/24%) ✓ Annual exempt amount ✓ Loss offset ✓ BADR support

Total capital gains this year

Capital losses this year

Taxable income this year

Income after personal allowance (£12,570) — used to determine your CGT rate

Apply annual exempt amount (£3,000)

Business Asset Disposal Relief applies (BADR — 18% flat)

Note: Gains on your main home, assets inside an ISA or pension, and gifts to a spouse/civil partner are exempt from CGT. Do not include them above.

Capital Gains Tax due

£—

Total gains—

Less: losses—

Net gain—

Less: annual exempt amount—

Taxable gain—

Rate breakdown

How Capital Gains Tax is calculated

CGT is charged only on the gain — the difference between what you received and what you originally paid (plus any allowable costs). Losses in the same year are deducted before the annual exempt amount (£3,000) is applied. The remaining taxable gain is added on top of your income to determine the rate.

CGT rates for 2026/27

Following the Autumn 2024 Budget, CGT rates are 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers on most assets, including shares, crypto and residential property. If your total income plus gains straddles the £50,270 basic rate threshold, part of the gain is taxed at 18% and the rest at 24%.

Business Asset Disposal Relief (BADR)

BADR provides a flat 18% rate on qualifying business disposals from April 2026 (up from 14% in 2025/26). It applies to disposals of trading businesses, partnership interests and certain EMI shares, up to a £1 million lifetime limit. If BADR applies to only part of your gain, calculate them separately.

What is exempt from CGT?

Gains on your main home (Private Residence Relief), investments inside an ISA or pension, gifts between spouses/civil partners, cars, and personal possessions sold for £6,000 or less are all exempt. Do not include these gains in the calculator above.

UK Capital Gains Tax Calculator 2026/27

This calculator works out your Capital Gains Tax (CGT) bill for the 2026/27 tax year. Enter your total gains, any capital losses and your taxable income to get an accurate CGT estimate. It also handles Business Asset Disposal Relief and the annual exempt amount.

CGT rates 2026/27

Taxpayer band	Standard rate	BADR rate
Basic rate (income up to £50,270)	18%	18%
Higher rate (income £50,271–£125,140)	24%	18%
Additional rate (income above £125,140)	24%	18%

Frequently asked questions

What is the Capital Gains Tax rate in 2026?▼

CGT rates for 2026/27 are 18% for basic rate taxpayers and 24% for higher or additional rate taxpayers on most assets. Business Asset Disposal Relief applies a flat 18% rate on qualifying business disposals up to a £1 million lifetime limit.

What is the CGT annual exempt amount for 2026/27?▼

The annual exempt amount is £3,000. Gains up to this threshold are tax-free each year. It cannot be carried forward — use it or lose it by 5 April.

Do I pay CGT on my main home?▼

No — gains on your main home are exempt from CGT under Private Residence Relief, provided it has been your only or main residence throughout the period of ownership. CGT applies to second homes, buy-to-let properties and properties never lived in.

How do capital losses reduce my CGT bill?▼

Capital losses in the same tax year are offset against gains before the annual exempt amount is applied. Unused losses can be carried forward indefinitely to offset future gains. Losses must be reported to HMRC — they are not applied automatically.

When do I need to report Capital Gains Tax?▼

Gains from UK residential property must be reported and the tax paid within 60 days of completion, using HMRC's online service. All other gains are reported via Self Assessment — the deadline is 31 January following the end of the tax year (31 January 2027 for 2026/27 gains).