Capital Gains Tax Calculator UK 2026/27

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How Capital Gains Tax Works in the UK

Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that's increased in value — not on the total sale amount. Every UK taxpayer has a £3,000 annual tax-free allowance (the "annual exempt amount") for 2026/27; only gains above that are taxable.

The rate you pay depends on your total taxable income for the year, not just the gain: if adding the gain to your income keeps you within the basic rate Income Tax band, you pay 18% on that portion; anything above the basic rate band is taxed at 24%. Higher and additional rate taxpayers pay 24% on the whole gain. These rates now apply equally to property and to shares/other assets, following the alignment introduced from the October 2024 Budget.

Capital Gains Tax Rates 2026/27

Taxpayer Band	Rate
Basic rate — gain within remaining basic rate band	18%
Basic rate — gain above remaining basic rate band	24%
Higher / additional rate	24% on all gains
Business Asset Disposal Relief (qualifying, up to £1m lifetime)	18%

Selling your main home? Private Residence Relief usually exempts your only or main home from CGT entirely — this calculator is for second homes, buy-to-let, shares, crypto and other chargeable assets.

Sold Property AND Shares (or Crypto) This Tax Year?

Every CGT calculator checked when building this site — including dedicated property, shares and crypto tools — calculates each asset type in isolation. That's a real gap: the £3,000 annual exempt amount is a single allowance per person, per tax year, shared across every disposal, not one per asset type. Running a property sale through one calculator and a share sale through another double-counts the allowance (and the basic rate band) and understates what you actually owe. Use the Combined CGT Calculator if you disposed of more than one type of asset this tax year.

How this calculator works — Formulas & Method

Source: gov.uk/capital-gains-tax/rates, gov.uk/report-and-pay-your-capital-gains-tax, gov.uk/business-asset-disposal-relief · Deterministic calculation — no AI, no arbitrary estimation

Constants used

Constant	Value	Source
Annual exempt amount	£3,000	gov.uk/capital-gains-tax/rates, 2026/27
Basic rate band upper limit	£50,270 taxable income	gov.uk Income Tax rates 2026/27
CGT basic rate	18%	gov.uk/capital-gains-tax/rates
CGT higher/additional rate	24%	gov.uk/capital-gains-tax/rates
BADR rate (from 6 April 2026)	18%, £1m lifetime limit	gov.uk/business-asset-disposal-relief
Property reporting deadline	60 days from completion	gov.uk/report-and-pay-your-capital-gains-tax (disposals on/after 27 Oct 2021)

Formulas

      — Taxable gain —

      taxable_gain = max(0, gain − £3,000)

      — BADR case —

      cgt = taxable_gain × 18% (if qualifying, up to £1m lifetime)

      — Standard case —

      basic_band_remaining = max(0, £50,270 − other_taxable_income)

      at_18pct = min(taxable_gain, basic_band_remaining)

      at_24pct = taxable_gain − at_18pct

      cgt = at_18pct × 18% + at_24pct × 24%

Deterministic calculation based on official 2026/27 bands. Simplified model — doesn't account for Gift Hold-Over Relief, Rollover Relief, or complex multi-asset/multi-year scenarios; always confirm your own position with HMRC or a qualified adviser.

Selling Property or a Business Asset? Get It Filed Correctly

Working out the estimate is one thing — actually reporting and paying it correctly, on time, is another. Property disposals have a hard 60-day deadline; business disposals may qualify for reliefs worth thousands.

Sold a second home or buy-to-let: the 60-day HMRC property CGT return is separate from your normal Self Assessment — miss it and penalties and interest apply automatically.
Selling a business or business assets: Business Asset Disposal Relief can cut your rate to 18%, but eligibility rules are strict — get it checked before you assume it applies.
Multiple disposals in one tax year: ordering and timing disposals across April 5/6 can materially change what you owe.
Inherited or gifted assets: your acquisition cost for CGT purposes isn't always what you think — get the base cost confirmed.

A fixed-fee online accountant can handle the HMRC property return and your wider Self Assessment together.

Compare Online Accountants →

Transparency & Methodology

Capital Gains Tax Calculator

Independent, Open-Source Estimator

An independent calculator applying published HMRC CGT rates deterministically — no AI estimate, no official affiliation.

Methodology & Sources

Figures are public HMRC rates. For your exact position, use gov.uk/capital-gains-tax.

Not Tax or Legal Advice

Information only. Consult the Chartered Institute of Taxation or an adviser via the FCA Register.

Open Source

Formulas are public. Inspect on GitHub.

Frequently Asked Questions

What is the Capital Gains Tax allowance for 2026/27?

The annual exempt amount for 2026/27 is £3,000. Gains up to this amount in a tax year are tax-free; only the gain above £3,000 is taxable.

What are the Capital Gains Tax rates for 2026/27?

Basic rate taxpayers pay 18% on gains within their remaining basic rate Income Tax band and 24% on gains above it. Higher and additional rate taxpayers pay 24% on all gains. These rates apply equally to residential property and other chargeable assets such as shares, following the alignment introduced from the October 2024 Budget.

Do I pay Capital Gains Tax when I sell my home?

Usually not — Private Residence Relief exempts the sale of your main home from Capital Gains Tax. CGT typically applies to second homes, buy-to-let property, and other investment property, not your primary residence.

How soon must I report and pay CGT on a UK property sale?

For UK residential property disposals (that don't qualify for full Private Residence Relief) completed on or after 27 October 2021, you must report and pay any Capital Gains Tax due within 60 days of the completion date, using HMRC's CGT on UK property account.

Is selling cryptocurrency subject to Capital Gains Tax?

Yes — HMRC treats selling, swapping for another cryptoasset, spending, or gifting (outside spouses/civil partners/charities) crypto as a taxable disposal. Crypto gains are usually declared through Self Assessment, due by 31 January following the tax year, not the 60-day property deadline.

What is Business Asset Disposal Relief?

Business Asset Disposal Relief (BADR) reduces the CGT rate to 18% (for disposals from 6 April 2026) on qualifying business gains, up to a £1 million lifetime limit per individual.