Updated for 2026/27

Capital Gains Tax Calculator UK 2026/27

Estimate how much Capital Gains Tax you may owe on property, shares or other taxable gains using sale proceeds, purchase cost, allowable expenses, losses and your income.

Calculate CGT
18% CGT basic rate 24% CGT higher rate £3,000 annual exempt amount Updated April 2026 Free to use

Capital Gains Tax Calculator

Adjust figures — results update instantly.

Tax year 2026/27
Legal fees, agent fees, stamp duty on purchase, improvement costs.
Losses from the same or prior tax years.
After Personal Allowance — determines 18% vs 24% split.
£5,760 estimated CGT 21.3% effective rate
Total CGT
£5,760
Net proceeds
£74,240
Effective rate
21.3%
Net gain after CGT £21,240
CGT at 18% (basic rate) £0
CGT at 24% (higher rate) £5,760
Annual exempt amount £3,000
Multiple disposals

Sold more than one thing this year? Pool them under one allowance

You get just one £3,000 annual exempt amount across all your disposals in a tax year — not £3,000 for each. Enter the gain on each disposal to see the correct combined Capital Gains Tax. Estimate only — not advice.

£
£
£
£
£
£
Total gains
£0
Less one £3,000 allowance
£0
Taxable gain
£0
Total CGT due
£0
Of which: £0 at 18% (within your basic-rate band) and £0 at 24% (above it). Property gains use the same 18%/24% rates for 2026/27.
Common mistake: the £3,000 allowance applies once across all disposals in the year — not £3,000 per asset. Working out each sale separately and deducting £3,000 from each understates the tax you actually owe. UK residential property must also be reported and paid within 60 days of completion.
How it works

Three steps to estimate your CGT

01

Enter the disposal details

Add sale proceeds, purchase cost and allowable expenses such as legal fees, agent fees and improvement costs.

02

Add losses and income

Enter any capital losses to offset the gain. Add taxable income so the calculator can work out whether the gain falls at 18% or 24%.

03

Review the CGT estimate

See CGT at each rate, the exempt amount used, net proceeds after tax, and effective CGT rate on the gross gain.

Worked example

Buy-to-let sold after 15 years

Bought in 2010 for £185,000. Sold in 2025 for £280,000. Higher-rate taxpayer.

Gross gain £95,000
Less allowable costs (agent, legal, improvements) −£12,000
Less annual exempt amount −£3,000
Taxable gain £80,000
CGT at 24% £19,200

Due within 60 days of completion. Try adjusting the figures in the calculator above.

Guides

Capital gains tax guides

In-depth guides to CGT rules, rates and allowances for 2026/27. Written for UK taxpayers, not accountants.

Property

CGT on a Second Home

No Private Residence Relief, 60-day reporting and 18%/24% rates. How CGT works on holiday homes and investment property.

Property

CGT on Inherited Property

Probate value as your base cost, allowable deductions and worked example of CGT on an inherited property sale.

Property

CGT on Buy-to-Let

Capital gains tax when selling a buy-to-let property — allowable costs, 2026/27 rates and a worked example.

Allowances

Capital Gains Tax Losses

How capital losses reduce taxable gains, when losses carry forward and how they interact with the annual exempt amount.

Reporting

CGT Reporting Deadlines

The 60-day rule for residential property and Self Assessment deadlines for other gains — what you must report and when.

Rates

CGT for Basic-Rate Taxpayers

How CGT is calculated when your income stays within the basic-rate band and why large gains can still hit 24%.

Business

CGT on a Business Sale

Business Asset Disposal Relief at 18% for qualifying business sales — who qualifies and how it reduces your CGT bill.

Rates

CGT for Higher-Rate Taxpayers

When your income exceeds £50,270 all your taxable gains are charged at 24% — how that works and what reduces the bill.

Rates

CGT for Higher-Rate Taxpayers — Full Guide

How income interacts with CGT, worked example at £60k income, partial-rate scenarios and planning options.

Gifts

CGT on Gifts

Giving an asset can trigger CGT at market value — gifts to children, spouses, charities and when Hold-Over Relief applies.

Admin

CGT Records

What records to keep for HMRC, how long to keep them and what happens if records are lost or incomplete.

Rates

How to Calculate Capital Gains Tax

Step-by-step: gross gain, losses, AEA, income band split and 18%/24% rates — with full worked examples.

Rates

CGT Rates 2026/27 — Full Guide

18%/24% on all assets since October 2024. What changed, BADR at 18% from April 2026, the AEA and worked rate examples.

Allowances

CGT Allowance 2026/27 — £3,000 AEA

The annual exempt amount is £3,000. How it has been cut, the use-it-or-lose-it rule and how to make the most of it.

Property

CGT on Property UK 2026/27

18%/24% on second homes and buy-to-let since October 2024. Allowable costs, 60-day rule and planning strategies.

Investments

CGT on Shares UK 2026/27

18%/24% on shares outside ISAs. Section 104 pooling, the 30-day rule and bed-and-ISA strategy explained.

Investments

The CGT 30-Day Rule

The bed-and-breakfast rule: how it works, why it matters for loss crystallisation and the ISA exception.

Business

BADR — 18% CGT Rate on Business Sales

Business Asset Disposal Relief at 18% on up to £1m lifetime (from April 2026). Qualifying conditions, worked example and risks.

Scotland

CGT in Scotland 2026/27

CGT rates are the same in Scotland, but the lower Scottish income tax threshold affects which CGT band applies.

Calculators

CGT calculators

Free tools to estimate capital gains tax on different asset types for 2026/27.

General

UK Capital Gains Tax Calculator

Estimate CGT on any disposal — shares, property, crypto or other assets. Enter proceeds, cost, losses and income.

Property

Property CGT Calculator

Estimate capital gains tax on a second home, buy-to-let or inherited property using 2026/27 rates.

Investments

Shares CGT Calculator

Calculate CGT on shares, funds and other investment assets held outside an ISA or pension for 2026/27.

Crypto

Crypto CGT Calculator

Estimate capital gains tax on cryptocurrency disposals for 2026/27, including pooling basics.

Allowances

CGT Allowance Calculator

Calculate how much of your £3,000 annual exempt amount remains after your gains for 2026/27.

Property

Capital Gains Tax Property Calculator

Dedicated CGT calculator for UK property sales. Enter purchase price, improvements, sale price and income for a full estimate.

PDF guide · £4.99 · 2026/27
Capital Gains Tax Survival Pack
Work out what you owe, claim every relief you're entitled to, and never miss the 60-day deadline.
Get the pack →
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FAQ

Capital gains tax — common questions

What is the CGT annual exempt amount for 2026/27?
The annual exempt amount is £3,000 for individuals for 2026/27. Gains below this threshold are free from CGT.
What are the CGT rates for 2026/27?
For most assets (shares, property that is not your main home): 18% for gains that fall within the basic-rate band and 24% for gains in the higher or additional-rate band. These rates have applied since the October 2024 Autumn Budget.
How does my income affect my CGT rate?
Your other taxable income uses up the basic-rate band first. Any remaining basic-rate band is then available to absorb taxable gains at 18%. Gains that exceed the remaining basic-rate band are charged at 24%.
Can I use capital losses to reduce my CGT bill?
Yes. Capital losses from the same or previous tax years reduce your gain before the annual exempt amount is applied. Enter any losses in the calculator to see the impact.
Does the calculator handle my main home?
Not fully. Main homes can qualify for private residence relief, which can significantly reduce or eliminate CGT. This calculator is designed for other assets such as second properties, shares and crypto.
Are crypto disposals subject to CGT?
Yes, crypto disposals can be subject to CGT in the UK. The rules around pooling and records can be complex, so treat this calculator as a simplified estimate only.
When do I need to report a property gain?
If you sell a UK residential property and owe CGT, you generally need to report and pay within 60 days of completion. HMRC has a separate online service for this. Non-property gains are usually reported via Self Assessment.
Methodology

How we calculate CGT

We calculate the gross gain (sale proceeds minus purchase cost and allowable costs), deduct capital losses and the £3,000 annual exempt amount, then split the taxable gain across the 18% and 24% CGT bands. Your taxable income before the gain determines how much basic-rate band (£37,700) remains.

This calculator does not handle private residence relief, lettings relief, Business Asset Disposal Relief, non-UK residents, trusts, or complex share matching. It is a simplified estimate for standard individual disposals.

Read full methodology →

Published by the UK Money Calculators editorial team · Last updated for the 2026/27 tax year · Calculations are estimates only and are not financial or tax advice. · GOV.UK CGT rates · CGT rates and allowances