After the £3,000 annual exempt amount, a basic-rate taxpayer (£35,000 other income) owes £23,118 CGT on a £100,000 gain. A higher-rate taxpayer (£55,000 other income) owes £23,280.
The annual exempt amount for 2026/27 is £3,000. After deducting this, the taxable gain is £97,000.0. Gains within your remaining basic-rate band are charged at 18%. Gains above the basic-rate band are charged at 24%.
Your other taxable income (salary, self-employment, etc.) fills the basic-rate band first. A basic-rate taxpayer on £35,000 has £15,270 of basic-rate band remaining — so smaller gains may fall entirely within the 18% band. A higher-rate taxpayer on £55,000 has already exceeded the £50,270 limit, so gains are charged at 24%.
Enter your actual figures: the above uses simplified scenarios. Use the full calculator → to enter your exact sale price, purchase cost, allowable expenses, losses and income.
Figures are estimates for guidance only. CGT depends on your full tax position, allowable costs, losses and the asset type. Consult a qualified tax adviser before making decisions. GOV.UK CGT rates →