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.
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%.
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.
You report gains via Self Assessment, or within 60 days of completion for UK residential property sales. Losses from other disposals offset gains, and transfers between spouses are tax-free — often worth using both partners' £3,000 exemptions and 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).