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?

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.

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 6 April 2026

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.

Rates and sources

This calculator uses UK rates for the 2026/27 tax year, last checked against GOV.UK on 6 April 2026.

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.
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?: 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.