Capital Gains Tax Calculator 2026/27
Estimate the Capital Gains Tax on selling shares, a second home, a buy-to-let or other assets, after the £3,000 allowance and based on your income.
2026/27 rates · verified 11 October 2026
How Capital Gains Tax is worked out
- Work out the gain: what you sold it for minus what you paid, less allowable costs (fees, stamp duty, improvements).
- Take off losses and the £3,000 annual exempt amount.
- Add the remaining gain to your taxable income. The part within the basic rate band (up to £37,700 of taxable income) is taxed at 18%; the rest at 24%.
CGT rates 2026/27
| Basic rate band | Above basic rate band | |
|---|---|---|
| Residential property | 18% | 24% |
| Shares and other assets | 18% | 24% |
| Business Asset Disposal Relief | 18% | 18% |
| Trustees and personal representatives | 24% | 24% |
Frequently asked questions
What are the Capital Gains Tax rates for 2026/27?
18% on gains that fall within your unused basic rate band and 24% above it. The same rates apply to residential property and other assets such as shares. Business Asset Disposal Relief gains are taxed at 18%.
What is the CGT allowance for 2026/27?
£3,000. This is the annual exempt amount: the first £3,000 of total gains in the tax year are tax free.
Do I pay CGT when I sell my home?
Usually not, thanks to Private Residence Relief, if it was your main home for the whole time you owned it and the grounds are under 5,000 square metres.
How do I report and pay CGT on a property sale?
For UK residential property, you must report and pay within 60 days of completion using a Capital Gains Tax on UK property account. Other gains are reported through Self Assessment.
Can I reduce Capital Gains Tax?
You can deduct costs of buying, selling and improving the asset, offset losses, use your £3,000 allowance each year, transfer assets to a spouse or civil partner, and hold investments in an ISA or pension where gains are tax free.
Related calculators
All rates, thresholds and dates on this page come from official sources, including GOV.UK, HM Revenue and Customs, the Scottish Government, Revenue Scotland and the Welsh Government. Last verified 11 October 2026.