UK Capital Gains Tax Calculator 2026/27
For shares, crypto, second homes and business disposals. 18% basic / 24% higher (post-Oct-2024 reform), £3,000 Annual Exempt Amount, Business Asset Disposal Relief at 18% on first £1m lifetime. All figures verified against HMRC gov.uk.
Your disposal
Capital Gains Tax due
£8,520
Effective rate 24.0% on £35,500 taxable gain
- Gross gain
- £38,500
- Less AEA £3,000
- £35,500
- At 18% (basic)
- £0
- At 24% (higher)
- £35,500
Net proceeds (sale − tax): £71,480
How the calculation works
- Gain = sale price − purchase price − allowable costs (legal, improvements, broker / estate-agent fees).
- Taxable gain = gain − £3,000 Annual Exempt Amount (AEA).
- Stacking: the taxable gain sits on top of your other income. Any part that fits inside your remaining basic-rate Income Tax band (up to £50,270) is taxed at 18%; the rest is taxed at 24%.
- BADR (if you claim it): the gain is taxed at a flat 18% up to £1 million of qualifying lifetime gains. From 2026/27 onwards this matches the basic-rate CGT — so BADR only saves tax for higher-rate taxpayers (a 6-percentage-point saving).
Related calculators
Inheritance Tax →
CGT is paid on sale; IHT on death. If you're estate-planning, run both to see the combined tax exposure.
Self-Employed Tax →
Running your own business and planning BADR? See Income Tax + NI on trading profits first.
60% Tax Trap →
Gains push you into higher-rate territory, stacking on salary. See the trap before it hits.
Mortgage Affordability →
Selling one property to buy another? CGT on the disposal + affordability on the purchase.
Sources
- HMRC — Capital Gains Tax rates 2026/27 (retrieved 20 April 2026)
- HMRC — Business Asset Disposal Relief (staircase: 10% → 14% → 18%)
- HMRC — 60-day report-and-pay for UK residential property
- HMRC — All rates and allowances (current + past)
FAQ
- What are the UK CGT rates for 2026/27?
- From 6 April 2026, Capital Gains Tax rates are 18% for basic-rate taxpayers and 24% for higher/additional-rate taxpayers — on all asset types including residential property (second homes, buy-to-let, investments). The residential-property 28% rate was abolished in the October 2024 Budget and aligned with non-residential rates.
- How does CGT stacking work with my income tax band?
- Your gain is treated as the 'top slice' of your total income for the year. If your other taxable income is £40,000 and you make a £20,000 taxable gain, the first £10,270 of the gain fits in the remaining basic-rate Income Tax band (up to £50,270) and is taxed at 18%; the remaining £9,730 goes into the higher-rate band at 24%.
- What is the Annual Exempt Amount (AEA)?
- The Annual Exempt Amount is the tax-free allowance for gains each tax year. For 2026/27 it is £3,000 (unchanged from 2024/25). Previously it was £6,000 in 2023/24 and £12,300 pre-April-2023. You can only use it in the year the gain arises — no carry-forward.
- What is Business Asset Disposal Relief (BADR)?
- BADR (formerly Entrepreneurs' Relief) is a reduced CGT rate on qualifying gains when selling all or part of a trading business. The rate was 10% until April 2025, rose to 14% for 2025/26, and is 18% for 2026/27 onwards. Lifetime limit: £1 million of gains. For 2026/27 the BADR rate equals the basic-rate CGT — so it only saves tax for higher-rate taxpayers (6pp saving, 24% → 18%).
- Do I pay CGT on my main home?
- No — Private Residence Relief (PRR) exempts your main home from CGT for periods you lived in it as your only or main residence, plus the last 9 months. Second homes, buy-to-let, holiday lets, and inherited homes you never lived in all DO attract CGT. This calculator is designed for those — it excludes main-residence PRR calculations.
- What about crypto and shares?
- HMRC treats cryptoassets as property for CGT — same 18% / 24% rates apply. Each disposal (sell, swap, spend) is a taxable event. Pooling rules apply (share-matching rules 'same day' / '30-day' / 'section 104 pool'). Use the aggregated annual gain across all disposals, minus AEA, minus any allowable costs.
- What allowable costs can I deduct?
- Legal and professional fees on acquisition and disposal; stamp duty paid on purchase; estate agent / broker / exchange fees; and capital improvements that enhance the asset's value (a new extension — not routine repairs). Costs must be directly linked to acquiring, disposing of, or improving the asset.
- When do I pay CGT?
- Most gains are reported and paid via Self Assessment by 31 January after the tax year in which the gain arose. UK residential property disposals have a faster rule: you must report the gain and pay the tax within 60 days of completion using HMRC's online 'Report and pay Capital Gains Tax on UK property' service.