UK Capital Gains Tax Calculator (2026/27 and 2025/26)
Work out UK Capital Gains Tax for 2026/27 or 2025/26 on shares, funds, crypto, a second property or a former home: the £3,000 annual exempt amount, how much of the gain fits in your basic-rate band at 18% and how much is taxed at 24%, losses, pension band extension, Business Asset Disposal Relief at 18%, and the saving from sharing a gain with your spouse.
How it works
gain = proceeds − cost − allowable costs (− private residence relief); net gain = gain − this year’s losses − brought-forward losses (only down to £3,000); taxable = net gain − £3,000 annual exempt amount; basic-rate band left = £37,700 + gross pension/Gift Aid − (income − personal allowance); CGT = 18% on the part within that band + 24% on the rest; BADR / Investors’ Relief: 18% in 2026/27 (14% in 2025/26) on qualifying gains up to £1m lifetime, using the band first
For 2026/27 (6 April 2026 to 5 April 2027) CGT is charged at 18% on gains that fit inside your unused basic-rate band and 24% on the rest. The same rates apply to shares, funds, crypto and residential property, and have done since 30 October 2024. The gain is stacked on top of your other taxable income, so a large gain can push itself into the 24% rate. Pick 2025/26 to check last year’s sale. The annual exempt amount is £3,000 (£1,500 for most trusts). This year’s losses must be set off in full, while losses brought forward are only used to bring the gain down to the exemption. Personal pension contributions and Gift Aid widen the basic-rate band, which moves more of the gain into the 18% band. Business Asset Disposal Relief and Investors’ Relief were 14% in 2025/26 and are 18% from 6 April 2026, up to a £1 million lifetime limit each. For a former home, private residence relief exempts the share of the gain for the months you lived there plus the final 9 months. The rest is taxable. Main homes you lived in throughout, ISAs and pensions are outside CGT altogether. The spouse comparison shows the tax saved by giving half the asset to a husband, wife or civil partner before the sale.
Worked example
Shares bought for £35,000 sold for £60,000 in 2026/27, with £40,000 of salary: gain £25,000, taxable £22,000 after the £3,000 exemption. £10,270 of basic-rate band remains (£50,270 − £40,000), so £10,270 at 18% = £1,849 and £11,730 at 24% = £2,815, a total of £4,664. Paying £4,000 gross into a personal pension widens the band to £14,270 and cuts the bill to £4,424. Giving half the shares to a spouse with £12,570 of income first means each has £12,500 of gain, and the total tax falls to £3,420.
Sources: GOV.UK — Capital Gains Tax rates and allowances · GOV.UK — Business Asset Disposal Relief · GOV.UK — Private Residence Relief · GOV.UK — Report and pay CGT on UK property
Frequently asked questions
What are the CGT rates for 2026/27?
18% on gains within your unused basic-rate band and 24% above it, for all assets including residential property. Trustees pay 24%. Business Asset Disposal Relief and Investors’ Relief rose to 18% on 6 April 2026 (from 14% in 2025/26).
Can I use my spouse’s allowance?
Yes, indirectly. Transfers between spouses or civil partners living together are free of CGT, so giving them part of the asset before the sale uses two £3,000 exemptions and possibly two basic-rate bands. Turn on the spouse comparison to see the saving.
How is crypto taxed?
Like shares: each disposal, including swapping one coin for another or spending it, is a CGT event at 18% or 24%, with the same pooling and 30-day matching rules.
How do losses work?
Losses from the same tax year are deducted from gains in full, even if that wastes part of the annual exemption. Losses from earlier years, which must be reported within four years, are only used as far as needed to bring gains down to £3,000. Anything left carries forward.
When do I have to pay?
For UK residential property, within 60 days of completion. For other assets, by 31 January after the end of the tax year through Self Assessment: 31 January 2028 for a 2026/27 sale.
Related calculators
Uses UK Capital Gains Tax rates and allowances for 2026/27 (6 April 2026 – 5 April 2027) and 2025/26, with the UK basic-rate band of £37,700 and personal allowance of £12,570. HMRC rules change every April — check GOV.UK for the current figures. Educational estimate, not tax advice.