Capital Gains Tax Calculator 2026/27
Calculate UK capital gains tax on property, shares, and other assets. See the impact of your income tax band on CGT rates. Updated with 2026/27 rates and annual exempt amount.
Your total capital gain before the annual exempt amount
Your other taxable income (salary, dividends, etc.) to determine your tax band
Higher rates apply to property gains
CGT Rates 2026/27
Capital Gains Tax Due
£11,280
on a gain of £50,000
Net Gain After Tax
£38,720
Effective CGT Rate
2256.0%
Net Retention
7744.0%
Calculation Methodology
This calculator uses official HMRC CGT rates for 2026/27. The calculation considers your taxable income to determine whether gains fall into basic or higher rate bands. The annual exempt amount of £3,000 is automatically deducted. Reviewed by a qualified ICAEW-regulated accountant.
Official Sources
Important: Results are estimates based on standard HMRC rules. Your actual tax may differ based on your specific tax code, benefits, or HMRC adjustments. Always verify with your employer or a qualified accountant.
Frequently Asked Questions
What are the UK capital gains tax rates for 2026/27?
For the 2026/27 tax year, capital gains tax rates are 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers. These rates apply to both property and other assets. The annual exempt amount is £3,000, meaning you pay no CGT on gains up to this threshold.
What is the annual exempt amount for capital gains tax?
The annual exempt amount (also called the annual allowance) for 2026/27 is £3,000. This is the amount of capital gains you can make in a tax year before you start paying CGT. This allowance cannot be carried forward to future years, so if you don't use it, you lose it.
How do I report and pay capital gains tax?
For most assets, you report capital gains through your Self Assessment tax return. However, for UK residential property sales, you must report and pay CGT within 60 days of completion using HMRC's online service. The tax is due at the same time as the report.
What reliefs are available to reduce capital gains tax?
Several reliefs can reduce your CGT bill. Private Residence Relief (PRR) exempts gains on your main home. Business Asset Disposal Relief (formerly Entrepreneurs' Relief) provides a 10% rate on qualifying business disposals up to £1m lifetime limit. You can also transfer assets to a spouse or civil partner tax-free.
How do I calculate capital gains on shares?
For shares, your gain is the sale price minus the purchase price (including dealing costs). If you've bought the same shares at different times, you use the share pooling rules. The average cost of all your shares of the same class in the same company is used to calculate the gain, unless special rules like the 30-day rule apply.