UK Capital Gains Tax
Calculate your UK Capital Gains Tax for 2026-27 with the £3,000 exempt amount and 18%/24% CGT rates. Enter income and gains for instant HMRC tax breakdown.
About This Calculator
This UK Capital Gains Tax calculator helps you estimate your CGT liability for the 2026-27 tax year based on HMRC rates and allowances. It is designed for UK residents who have sold or disposed of assets such as shares, investment property, business assets, or other chargeable assets during the tax year.
The calculator uses the official HMRC methodology: it deducts the £3,000 annual exempt amount from your total gains, then applies the 18% basic rate or 24% higher rate depending on how much of the basic rate band your taxable income already uses. The result includes a detailed breakdown showing gains taxed at each rate, the total CGT due, and your net proceeds after tax.
This calculator covers the standard CGT rules for individuals. Special rules may apply for Business Asset Disposal Relief, gifts to spouse or charity, carried interest (taxed as income from April 2026), and trusts. Always consult HMRC or a qualified tax adviser for your specific situation.
Frequently Asked Questions
What is the annual CGT exempt amount for 2026-27?
The annual Capital Gains Tax exempt amount for the 2026-27 tax year is £3,000. You only pay tax on gains above this threshold. Married couples and civil partners each have their own allowance.
What are the UK Capital Gains Tax rates for 2026-27?
From 6 April 2026, gains within the basic rate band are taxed at 18% and gains above the basic rate band are taxed at 24%. The basic rate band is £37,700 for 2026-27. Your taxable income determines how much of the basic rate band is available for gains.
How does the calculator work out my CGT rate?
The calculator takes your annual income, deducts the personal allowance of £12,570 to find your taxable income, then determines how much of the basic rate band remains. Gains filling the remaining basic rate band are taxed at 18%. Any gains above that are taxed at 24%.
What types of assets are subject to Capital Gains Tax in the UK?
CGT applies when you sell or dispose of assets including shares and investments (not in an ISA), second homes and buy-to-let properties, business assets, personal possessions worth over £6,000, and cryptocurrency. Your main home is usually exempt under Private Residence Relief.
When do I need to report and pay Capital Gains Tax in the UK?
For UK residential property gains, you must report and pay within 60 days of completion. For other assets, report through your annual Self Assessment tax return. If you do not usually file a return, you must register for Self Assessment and report gains by 31 January after the tax year.
Is the UK Capital Gains Tax calculator free to use?
Yes, this calculator is completely free to use with no registration required. Your inputs are saved in the URL so you can share the calculation with your accountant or save it for later.