Capital Gains Tax Calculator (2026/27)
Enter your total gain and your taxable income to see your CGT bill. Since October 2024 the same 18%/24% rates apply to all assets — shares, funds, crypto and property alike — after the £3,000 annual exemption. The exemption is per person, and your rate depends on how much basic-rate band your income leaves free, so the same gain can be taxed quite differently for different people.
How it works
First deduct the £3,000 annual exempt amount from your total gains for the year. The taxable remainder is then stacked on top of your income: any part that fits within your unused basic-rate band (£37,700 of taxable income) is taxed at 18%, and the rest at 24%.
Worked example: with £35,000 of taxable income and a £53,000 gain, the exemption reduces the gain to £50,000. Your income leaves £2,700 of the £37,700 basic band unused, so £2,700 is taxed at 18% (£486) and the remaining £47,300 at 24% (£11,352) — a total bill of £11,838, an effective rate of about 22% on the whole gain.
Rates were unified at the October 2024 Budget — residential property no longer has separate higher rates, so second-home sales and share disposals now use the same 18%/24% table. Business Asset Disposal Relief on qualifying business sales is 18% from April 2026.
Enter your total gain for the year after netting off any losses from other disposals — losses offset gains. The calculator covers the individual CGT position on gains from shares, funds, crypto and property; it does not need to model assets that never come into CGT at all: anything held inside ISAs and pensions, and gains on your main home covered by Private Residence Relief.
Two mistakes dominate: forgetting that the rate depends on your income (a gain taxed almost entirely at 18% for a part-time earner can be almost entirely at 24% for a higher earner), and using pre-October 2024 rules that gave residential property its own higher rates — second homes and share disposals now share one table.
You report gains via Self Assessment, or within 60 days of completion for UK residential property sales. Transfers between spouses and civil partners are tax-free, which lets a couple split an asset before sale and use two £3,000 exemptions (£6,000 combined) plus both partners' unused basic-rate bands.
FAQ
What are the CGT rates for 2026/27?
18% on gains that fall within your unused basic-rate band and 24% above it — the same for all asset types including residential property, after the £3,000 annual exemption. Business Asset Disposal Relief on qualifying business sales is 18% from 6 April 2026.
How much gain is tax-free?
The annual exempt amount is £3,000 per person (fixed since April 2024). Assets held inside ISAs and pensions are entirely CGT-free, gains on your main home are usually covered by Private Residence Relief, and transfers between spouses trigger no tax — allowing couples to use two exemptions.
Do I pay CGT when I sell my house?
Not on your main home in most cases — Private Residence Relief covers it. CGT applies to second homes, buy-to-lets and inherited property you later sell at a gain. UK residential property gains must be reported and paid within 60 days of completion, separately from Self Assessment.
How does my income affect my CGT rate?
Your gain stacks on top of taxable income. If income leaves room in the £37,700 basic band, that portion of the gain is taxed at 18%; the excess at 24%. Example: £35,000 taxable income leaves £2,700 of basic band — a £53,000 gain pays 18% on £2,700 and 24% on the remaining £47,300 (after exemption).
Do I pay any CGT if my gains are under £3,000?
No — the annual exempt amount covers the first £3,000 of gains each tax year, per person, so total gains at or below that level produce no tax at all. The exemption has been fixed at £3,000 since April 2024, and it applies to your combined gains for the year across all disposals — it is not £3,000 per asset sold.
Can losses reduce my capital gains tax?
Yes — losses from other disposals offset your gains. A £10,000 gain and a £4,000 loss in the same year leaves £6,000 of gains, and after the £3,000 exemption only £3,000 is taxable. Enter the net gain figure into the calculator to see the effect on your bill.
When do I have to report and pay?
Gains on UK residential property must be reported and the tax paid within 60 days of completion — separately from Self Assessment, and this is the deadline people most often miss. All other gains, such as shares, funds and crypto, go through your Self Assessment return for the year.