Capital Gains Tax Rates 2026/27
UK Capital Gains Tax rates and the annual exempt amount for 6 April 2026 to 5 April 2027, for property, shares, business assets and trusts.
2026/27 rates · verified 11 October 2026
| 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% |
Examples
Tax on a gain, for someone with a £40,000 salary (taxable income £27,430, leaving £10,270 of basic rate band):
| Gain | After £3,000 allowance | Tax |
|---|---|---|
| £5,000 | £2,000 | £360.00 |
| £10,000 | £7,000 | £1,260.00 |
| £20,000 | £17,000 | £3,463.80 |
| £50,000 | £47,000 | £10,663.80 |
| £100,000 | £97,000 | £22,663.80 |
CGT allowance by year
| Tax year | Annual exempt amount |
|---|---|
| 2026/27 | £3,000 |
| 2025/26 | £3,000 |
| 2024/25 | £3,000 |
| 2023/24 | £6,000 |
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.
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.