Capital Gains Tax Calculator UK 2026–27
Calculate your Capital Gains Tax liability for the 2026–27 tax year (6 April 2026 to 5 April 2027). CGT rates and the annual exempt amount are unchanged from 2025–26.
How Capital Gains Tax works in 2026–27
Capital Gains Tax (CGT) is charged on the profit (the “gain”) made when you sell or dispose of an asset that has increased in value. Common disposals include shares held outside an ISA, investment properties, and business assets. Your main home is generally exempt under Principal Private Residence Relief.
What's changed for 2026–27
The main CGT rates and annual exempt amount are unchanged from 2025–26. The only change is to Business Asset Disposal Relief (BADR), which rises to 18% — now matching the standard basic rate. For most taxpayers disposing of non-business assets, 2026–27 is identical to 2025–26.
The annual exempt amount
Every UK resident receives an annual exempt amount — the first £3,000 of gains each tax year is completely free of CGT. Allowable losses from the same year are applied first, and then the exempt amount is applied to the remaining gain. The exempt amount has been frozen at £3,000 since 2024–25, down from £12,300 in 2022–23.
CGT rates for 2026–27
A single set of unified rates applies to all asset types:
- 18% for gains within the basic rate band
- 24% for gains above the basic rate threshold
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) now applies at 18% for 2026–27 (up from 14% in 2025–26 and 10% in 2024–25), subject to the £1 million lifetime allowance. Since BADR now matches the standard basic rate, it offers no rate advantage — though it still provides relief where gains would otherwise fall in the 24% band.
| Tax year | BADR rate |
|---|---|
| 2024–25 | 10% |
| 2025–26 | 14% |
| 2026–27 | 18% |
If you made a disposal before 6 April 2026, use our Capital Gains Tax Calculator 2025–26 — the BADR rate for that year was 14%.
How gains stack on top of other income
Like dividends, capital gains sit on top of all other income for the purposes of determining which rate band they fall into. Your personal allowance (£12,570) and basic rate band are first used by salary, pension, or other income — in other words, your income tax band determines which CGT rate applies. How much basic rate band remains determines the proportion of your gain taxed at 18% versus 24%.
For example, if your salary is £40,000, you have used £27,430 of the basic rate band. The remaining £10,270 of basic rate band is available for gains. The first £3,000 of gains is covered by the annual exempt amount, the next £10,270 is taxed at 18%, and any further gain is taxed at 24%.
Note that dividends are taxed separately at their own rates — see our dividend tax calculator for details. Gains on shares held in an ISA are exempt — only enter gains on shares held outside an ISA. Unlike salary and self-employment income, capital gains are not subject to National Insurance and do not count as income for student loan repayment purposes. Contractors who are outside IR35 and sell their company should take specialist advice on BADR eligibility.
Reporting and paying CGT
- Property disposals: report and pay within 60 days of completion.
- Other assets: report and pay via Self Assessment by 31 January following the end of the tax year (31 January 2028 for 2026–27).
Frequently asked questions
What is the annual exempt amount for CGT in 2026-27?
The CGT annual exempt amount (AEA) for 2026-27 remains at £3,000. This is the total amount of capital gains you can make in a tax year before paying any CGT. The AEA was reduced from £12,300 in 2022-23 to £6,000 in 2023-24, then to £3,000 from 2024-25 where it remains frozen.
What CGT rates apply in 2026-27?
The unified CGT rates introduced by the October 2024 Budget continue in 2026-27. Basic rate taxpayers pay 18% on gains within the basic rate band. Higher rate taxpayers pay 24% on gains above the basic rate threshold. These rates apply equally to all asset types — residential property, shares, and other assets.
Has anything changed for CGT in 2026-27?
The main CGT rates (18%/24%) and the annual exempt amount (£3,000) are unchanged from 2025-26. The only change is to Business Asset Disposal Relief (BADR), which increases to 18% from 6 April 2026 (up from 14% in 2025-26). This means BADR no longer offers a rate advantage over the standard basic rate.
How does my other income affect which CGT rate I pay?
Gains are treated as the top slice of your income — they sit on top of your salary, pension, or other income. If your total income (salary plus gains) stays within the basic rate band (up to £50,270 of total income), gains are taxed at 18%. Any portion of gains that pushes you above £50,270 is taxed at 24%. The calculator accounts for how much basic rate band remains after your other income.
Can I offset capital losses against my gains?
Yes. Capital losses from the disposal of assets in the same tax year are automatically offset against gains before the annual exempt amount is applied. Unused losses from prior years can be carried forward indefinitely and used in future years. You must report losses to HMRC within four years of the end of the tax year in which they arose to claim them.
Related calculators
This calculator provides estimates only. Results are based on the 2026–27 tax year (6 April 2026 to 5 April 2027). CGT rates 18%/24%, AEA £3,000 — unchanged from 2025–26. Credibrate is not a tax adviser. For personalised advice speak to a qualified accountant.