🇬🇧 United KingdomTax year 2026/27 · 6 Apr 2026–5 Apr 2027Individuals · UK-wide
UK Capital Gains Tax Calculator 2026/27
Work out Capital Gains Tax on shares, crypto, second homes and other assets sold in 2026/27 — using losses, the £3,000 annual exempt amount and the 18%/24% split by your income.
Capital Gains Tax due
£10,663.80 for this disposalGain £50,000 − losses − £3,000 exempt = £47,000 taxable; £10,270 of basic-rate band left for the 18% rate.
Gain£50,000
Taxable gain£47,000
At 18%£10,270
At 24%£36,730
Breakdown
| Item | Amount |
|---|---|
| Gain on disposal | £50,000.00 |
| Annual exempt amount | −£3,000.00 |
| Taxable gain | £47,000.00 |
| Within unused basic-rate band18% on £10,270.00 | −£1,848.60 |
| Above the basic-rate band24% on £36,730.00 | −£8,815.20 |
| Capital Gains Tax due | −£10,663.80 |
How the gain is taxed
- Losses & exemption (6%)£3,000
- 18% rate (21%)£10,270
- 24% rate (73%)£36,730
Effective rate21.3%
CGT ÷ gain before losses and exemption.
Assumptions
- Disposal made by an individual (not a trust or company) between 6 April 2026 and 5 April 2027.
- Unused basic-rate band = £37,700 minus your taxable income after the Personal Allowance. Pension contributions or Gift Aid that extend the band are not included.
- Main home disposals covered by Private Residence Relief, ISA and pension assets are exempt and should not be entered.
- Residential property gains must be reported and paid within 60 days of completion.
How this was calculated
gain = proceeds − purchase cost − allowable costs net gain = gain − current-year losses − brought-forward losses* taxable gain = net gain − £3,000 annual exempt amount unused band = max(0, £37,700 − taxable income after Personal Allowance) CGT = 18% × min(taxable gain, unused band) + 24% × the rest * brought-forward losses are only used down to the exempt amount
| 2026/27 | Rate / amount |
|---|---|
| Annual exempt amount (individuals) | £3,000 |
| Gains within unused basic-rate band | 18% |
| Gains above the basic-rate band | 24% |
| Business Asset Disposal Relief / Investors' Relief | 18% |
Worked example
You sell shares for £250,000 that cost £200,000, and earn £40,000. The gain is £50,000; minus £3,000 leaves £47,000 taxable. Your taxable income is £27,430, leaving £10,270 of basic-rate band: £10,270 × 18% + £36,730 × 24% = £10,663.80.
Official sources
Rule review
Results are estimates for general information, not personalised tax, legal or financial advice. See our methodology and disclaimer.
Related UK calculators
Continue the decision with the next tool.
Frequently asked questions
What is the CGT allowance for 2026/27?
£3,000 for individuals (£1,500 for most trusts). Unused allowance cannot be carried forward.
Are property and share gains taxed at different rates?
Not any more. Since 30 October 2024 the same 18% and 24% rates apply to residential property and other assets. Your main home is usually exempt under Private Residence Relief.
When do I pay CGT on a property sale?
For UK residential property you must report and pay within 60 days of completion using a UK property account. Other gains are reported through Self Assessment.
What is the BADR rate from April 2026?
Business Asset Disposal Relief and Investors’ Relief qualifying gains are taxed at 18% for disposals from 6 April 2026 (14% in 2025/26), subject to a £1 million lifetime limit each.
Can I use losses?
Losses in the same year are set against gains first in full. Losses from earlier years (reported to HMRC within 4 years) are used only to bring gains down to the £3,000 exemption, so the rest carries forward.