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.
UK rates for the 2026/27 tax year · last checked against GOV.UK on
How it's calculated
Annual exempt amount: £3,000. Rates for 2026/27: residential property 18% (basic rate) and 24% (higher rate); other assets 18% and 24%. CGT uses any remaining basic-rate band after income.
CGT allowance and rates since 2021
The annual exempt amount has been cut to a quarter of what it was: £12,300 in 2022/23, £6,000 in 2023/24 and £3,000 since April 2024. Rates on other assets — shares, funds, second businesses — rose from 10% and 20% to 18% and 24% on 30 October 2024, a mid-year change that turned on the disposal date. The higher residential rate came down from 28% to 24% in April 2024. Both charts are drawn from the same table the calculator uses.
Annual exempt amount by tax year
Show the figures as a table
| From | Annual exempt amount |
|---|---|
| 2021/22 | £12,300 |
| 2023/24 | £6,000 |
| 2024/25 | £3,000 |
| 30 October 2024 | £3,000 |
CGT rates on other assets by date
- Basic rate
- Higher rate
Show the figures as a table
| From | Basic rate | Higher rate |
|---|---|---|
| 2021/22 | 10% | 20% |
| 2023/24 | 10% | 20% |
| 2024/25 | 10% | 20% |
| 30 October 2024 | 18% | 24% |
Rates and sources
This calculator uses UK rates for the 2026/27 tax year, last checked against GOV.UK on .
Capital Gains Tax rates and allowances — official guidance:
Rates change, usually at the start of a tax year in April. Always confirm against GOV.UK before relying on a figure for a filing or a financial decision.
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. It was £12,300 as recently as 2022/23, then cut to £6,000 in April 2023 and £3,000 in April 2024.
- 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. Other assets were taxed at 10% and 20% until 30 October 2024, when the rates were aligned with residential property. Your main home is usually exempt via Private Residence Relief.
- How does income affect which CGT rate I pay?
- Your gain sits on top of your income. It first fills whatever is left of your basic-rate band — the gap between your income and £50,270 — and is taxed at 18%. Anything above that is taxed at 24%. Worked example: you earn £50,000 and make a £20,000 gain on shares. After the £3,000 exempt amount, £17,000 is taxable. Only £270 of your basic-rate band is left, so £270 is taxed at 18% (£48.60) and the remaining £16,730 at 24% (£4,015.20) — £4,063.80 in total.