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UK Capital Gains Tax Calculator 2026/27

Work out capital gains tax on a property, shares or crypto sale for 2026/27, using the £3,000 allowance and the 18%/24% rates stacked on your income.

Stamp duty paid, legal and agent fees, capital improvements — not repairs or mortgage interest.
0 capital gains tax
Gain before reliefs—
Less losses—
Less annual exempt amount—
Taxable gain—
Taxed at the lower rate—
Taxed at the higher rate—
Effective rate on the gain—
Net proceeds after tax—

In short

UK capital gains tax for 2026/27 is 18% on gains that fit within your unused basic-rate band and 24% above it, for property, shares and crypto alike, after a £3,000 annual exempt amount; Business Asset Disposal Relief gains are taxed at 18% up to £1 million. Residential property sales must be reported and paid within 60 days.

Who this is for: UK taxpayers selling a let property, second home, shares, funds, crypto or a business.

Not tax or legal advice. Rates and allowances are the published HMRC figures for 2026/27 (checked against gov.uk on 1 October 2026). Reliefs such as PRR, lettings relief, holdover and BADR qualification depend on your facts — take advice for large disposals.
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How capital gains tax works in 2026/27

  • Gain = proceeds − purchase cost − allowable costs (stamp duty, legal and agent fees, capital improvements). Repairs, mortgage interest and running costs are not allowable.
  • Deduct capital losses (this year's, then any carried forward), then the annual exempt amount of £3,000.
  • The taxable gain is stacked on top of your income. The part that fits in your unused basic-rate band (£37,700 of taxable income after the £12,570 personal allowance, i.e. up to £50,270 of income) is taxed at 18%; the rest at 24%. Since 6 April 2025 residential property uses the same 18%/24% rates as other assets.
  • Business Asset Disposal Relief taxes qualifying business gains at 18% from 6 April 2026 (up from 14% in 2025/26), on up to £1 million of lifetime gains.
  • Your main home is normally exempt under Private Residence Relief; a let property, second home or inherited house is not.

Residential property disposals must be reported and the tax paid within 60 days of completion. Everything else goes on your Self Assessment return by 31 January.

See also: UK Dividend Tax Calculator 2026/27.

Assumptions

  • Gain = proceeds − cost − allowable costs; losses then the £3,000 AEA are deducted.
  • Unused basic-rate band = £37,700 − (income − personal allowance, tapered above £100,000); that slice is taxed at 18%, the rest at 24%.
  • BADR mode taxes up to £1M at 18%; PRR, lettings relief and holdover are not modelled.

Worked example

Buy-to-let sold for £300,000, bought for £200,000, £8,000 costs, £35,000 income

Gain = 300,000 − 200,000 − 8,000 = £92,000; less £3,000 AEA = £89,000 taxable.
Taxable income = 35,000 − 12,570 = £22,430 → unused basic-rate band = 37,700 − 22,430 = £15,270.
£15,270 × 18% = £2,749 + £73,730 × 24% = £17,695 → CGT £20,444 (22.2% of the gain).

Frequently asked questions

Do I pay CGT on my own home?

Normally no — Private Residence Relief covers the period it was your only or main home, plus the final 9 months of ownership. Periods of letting it out while living elsewhere are taxable.

Can I transfer the asset to my spouse first?

Yes — transfers between spouses or civil partners are at no gain/no loss, so a jointly owned asset uses two annual exempt amounts and both basic-rate bands.

Is crypto taxed the same as shares?

Yes: 18%/24% with the same £3,000 allowance, with pooling and the 30-day rule. Swapping one coin for another is a disposal.

What if I made a loss?

Report it on your return (within 4 years) and it offsets gains in the same year, with any remainder carried forward indefinitely.

How much is capital gains tax on a second home?

18% on the part of the gain within your unused basic-rate band and 24% above, after the £3,000 allowance — the same rates as other assets since April 2025.

What is the CGT allowance for 2026/27?

£3,000 per person; spouses each have their own.

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Written by the Swift IT Sols editorial team · SWIFT SOLSRules sourced from the official authorities named on this page and last checked How we source and check calculators

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