UK Capital Gains Tax Calculator 2026/27
Capital gains tax for 2026/27 on shares, property and other assets, at 18% and 24% after the £3,000 exempt amount, with Business Asset Disposal Relief.
Result
Capital gains tax: £3,618.00Estimate
Your main home is usually exempt under private residence relief. UK residential property gains must be reported and paid within 60 days.
- Chargeable gain after the exempt amount
- £17,000.00Estimate
- Taxed at 18%
- £7,700.00Estimate
- Taxed at 24%
- £9,300.00Estimate
- Basic rate band left
- £7,700.00Estimate
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An estimate from the published rates for the tax year shown, for the situation described on this page. It is not a tax return or tax advice. Rules change with each budget, and your own circumstances can change the answer. Check it against your payslip and the tax authority’s own calculator, and confirm anything that matters with a qualified tax adviser. Read the full disclaimer
How to use the UK Capital Gains Tax Calculator 2026/27
- Enter your income for the year, such as salary and pension, before tax.
- Enter your total gains in the year and any allowable losses.
- Say whether the gain qualifies for Business Asset Disposal Relief.
- Read the capital gains tax and how much is taxed at each rate.
The calculation
Capital gains tax is worked out on the year’s gains as a whole, after losses and the annual exempt amount.
chargeable gain = gains − losses − £3,000band left = £37,700 − (income − personal allowance), not below zerotax = 18% × min(chargeable, band left) + 24% × the restGains from a qualifying business disposal under Business Asset Disposal Relief pay 18% whatever your income.
With your numbers
- Gains less losses less the £3,000 exempt amount are taxed at 18% while they fit in your unused basic rate band, then at 24%
Quick reference
Your main home is usually exempt under private residence relief. UK residential property gains must be reported and paid within 60 days.
| Example | Capital gains tax |
|---|---|
| £20,000 gain, £42,570 income | £3,618.00 |
| £20,000 gain, £30,000 income | £3,060.00 |
| £50,000 gain, £80,000 income | £11,280.00 |
| £10,000 gain, £5,000 losses | £360.00 |
| £500,000 with BADR | £89,460.00 |
| £3,000 gain | £0.00 |
Where the numbers come from
The fixed figures this calculator relies on, and the published source each one was checked against. How the calculators are built and checked
7 sources
HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: "£12,570 per year"
Used for
- Personal allowance.
HMRC, Income Tax rates and allowances, https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past: "goes down by £1 for every £2 of income above the £100,000 limit"
Used for
- Income above which the personal allowance falls by £1 for every £2.
HMRC, Rates and thresholds for employers 2026 to 2027, https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027: basic rate "Up to £37,700"
Used for
- England, Wales and NI: taxable income above this is taxed at the higher rate.
HMRC, CGT rates and annual tax-free allowances, https://www.gov.uk/government/publications/rates-and-allowances-capital-gains-tax/capital-gains-tax-rates-and-annual-tax-free-allowances
Used for
- Capital gains tax annual exempt amount for individuals.
GOV.UK, Capital Gains Tax rates, https://www.gov.uk/capital-gains-tax/rates: "18% and 24%"
Used for
- CGT rate on gains within the unused basic rate band.
GOV.UK, Capital Gains Tax rates, https://www.gov.uk/capital-gains-tax/rates
Used for
- CGT rate on gains above the basic rate band.
GOV.UK, Business Asset Disposal Relief, https://www.gov.uk/business-asset-disposal-relief: "18% on all gains on qualifying assets disposed of from 6 April 2026"
Used for
- Business Asset Disposal Relief rate, disposals from 6 April 2026.
Common questions about the UK Capital Gains Tax Calculator 2026/27
- What are the capital gains tax rates for 2026/27?
- 18% on gains that fit within your unused basic rate band and 24% on the rest, for shares, residential property and other assets alike since 30 October 2024. Business Asset Disposal Relief gains are taxed at 18% from 6 April 2026.
- How much is the annual exempt amount?
- £3,000 for individuals in 2026/27. Gains up to that amount in the year are tax-free, after losses from the same year have been set against them.
- How does my income affect the rate?
- The basic rate band is £37,700 of taxable income. Whatever your income leaves unused is filled by gains at 18%; gains above that pay 24%. Someone earning £42,570 has £30,000 of taxable income and £7,700 of band left for gains.
- When do I pay?
- Gains on UK residential property must be reported and the tax paid within 60 days of completion. Other gains are reported on a Self Assessment return and paid by 31 January after the tax year.
- Is my home exempt?
- Usually. Private residence relief covers a home that has been your main residence for the whole time you owned it, with its garden up to half a hectare. Letting it out or using part for business can make part of the gain taxable.