What is the CGT annual exempt amount for 2026/27?

The Capital Gains Tax annual exempt amount is £3,000 for 2026/27. This is the amount of gains you can make each year before CGT is due.

What are the CGT rates for 2026/27?

CGT rates are 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers — applying to both residential property and other assets. Your main home is usually exempt via Private Residence Relief.

How does income affect which CGT rate I pay?

CGT fills up your remaining basic-rate band (up to £50,270 minus your income) first at the lower rate. Any remaining gain is taxed at the higher rate.

Capital Gains Tax Calculator 2026/27

Calculate the Capital Gains Tax due on the disposal of residential property or other assets. Enter your total gain and gross income to determine which rate bands apply.

How it's calculated

Annual exempt amount: £3,000. Rates for 2026/27: All assets (residential property and other) — 18% (basic rate), 24% (higher rate). CGT uses any remaining basic-rate band after income.

Frequently Asked Questions

What is the CGT annual exempt amount for 2026/27?: The Capital Gains Tax annual exempt amount is £3,000 for 2026/27. This is the amount of gains you can make each year before CGT is due.
What are the CGT rates for 2026/27?: CGT rates are 18% for basic rate taxpayers and 24% for higher and additional rate taxpayers — applying to both residential property and other assets. Your main home is usually exempt via Private Residence Relief.
How does income affect which CGT rate I pay?: CGT fills up your remaining basic-rate band (up to £50,270 minus your income) first at the lower rate. Any remaining gain is taxed at the higher rate.