Capital Gains Tax Calculator 2026/27
Capital gains tax applies to profit when you sell an asset for more than you paid. For 2026/27, the first £3,000 of gains is tax-free. Residential gains above your main home are taxed at 18% or 24%; shares at 10% or 20%, depending on your income tax band. Enter sale details below.
Figures verified against HMRC Income Tax rates on .
Written by James HartleyCIMA
Calculator
Residential property (second homes, buy-to-let) has higher CGT rates than shares and other assets.
The amount you received from selling the asset.
What you paid for the asset, including buying costs (solicitors, stamp duty, etc.).
Capital improvements that enhance the property (not maintenance). Reduces your taxable gain.
Salary, profits, etc. Used to determine if your gain falls into the basic or higher rate band.
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How Capital Gains Tax Calculator 2026/27 Works
Your capital gain = sale proceeds minus purchase cost minus allowable improvement costs. We then deduct the £3,000 annual exempt amount and calculate CGT on the remainder.
Determining your rate
CGT is calculated by stacking your taxable gain on top of your other income for the year. Any gain that falls within the remaining basic rate band (below £50,270) is taxed at the lower rate; the rest at the higher rate.
Business Asset Disposal Relief (BADR), 2026/27 Update
The most significant CGT change for 2026/27 is the increase in the Business Asset Disposal Relief (BADR) rate from 14% to 18%. This also applies to Investors' Relief. If you are planning a business disposal, this 4 percentage point increase could add thousands to your tax bill. The lifetime limit remains £1 million of qualifying gains.
Reporting deadlines
Residential property gains must be reported within 60 days of completion. Other assets are reported via your January self assessment return.
Frequently Asked Questions
For residential property (second homes, buy-to-let) in 2026/27: 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers. Your income tax band is determined by adding the taxable gain on top of your other income for the year.
The CGT Annual Exempt Amount for 2026/27 is £3,000. The first £3,000 of net gains in a tax year is tax-free. This allowance cannot be carried forward to future years if unused.
CGT on UK residential property must be reported and paid within 60 days of completion, using HMRC's Capital Gains Tax on UK Property account. For other assets, CGT is reported via self assessment and paid by 31 January following the tax year end.
If a property was your only or main home throughout the entire period of ownership, you qualify for full Private Residence Relief (PRR) and pay no CGT. If it was your main home for only part of the period, partial relief applies and your gain is time-apportioned. The final 9 months of ownership always qualify for relief even if you've moved out.
The Business Asset Disposal Relief rate increased from 14% to 18% from 6 April 2026. The lifetime limit remains £1 million. Qualifying disposals of business assets are taxed at this rate rather than the standard 18%/24% CGT rates.
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Official Rates Used
This calculator uses official HMRC rates for 2026/27. View the current rates at GOV.UK:
Rates last verified:
Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.