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UK Capital Gains Tax Calculator (2026/27)
Calculate CGT payable on property, shares, and business asset disposals.
Capital Gains Tax Summary
2026/27 Capital Gains Tax Reference Rates
| Asset & Disposal Type | Basic Rate (Income ≤ £50,270) | Higher Rate (Income > £50,270) |
|---|---|---|
| All Chargeable Assets (Property, Shares, Crypto) | 18% | 24% |
| Business Asset Disposal Relief (BADR) | 18% flat rate | 18% flat rate (up to £1M lifetime limit) |
| Annual Exempt Amount (AEA) | £3,000 per individual | £3,000 per individual |
Frequently Asked Questions
What are the UK Capital Gains Tax rates for 2026/27?
For disposals made on or after 30 October 2024 (and continuing into 2026/27), Capital Gains Tax rates are 18% for basic rate taxpayers and 24% for higher/additional rate taxpayers across all chargeable assets (including property and shares).
What is the annual CGT allowance for 2026/27?
The Capital Gains Tax Annual Exempt Amount (AEA) is £3,000 for individuals in the 2026/27 tax year. Gains up to £3,000 per tax year are tax-free.
What is Business Asset Disposal Relief (BADR)?
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) allows qualifying business owners and directors to pay a flat 18% Capital Gains Tax rate on qualifying business asset disposals up to a £1,000,000 lifetime limit for 2026/27.
How does income affect my Capital Gains Tax rate?
Your taxable capital gain above £3,000 is added on top of your taxable income for the tax year. Any gain that falls within your unused basic rate tax band (£37,700) is taxed at 18%. Any gain above £37,700 taxable income is taxed at 24%.
Can I deduct improvement costs and selling fees from my gain?
Yes. You can deduct the original purchase price, incidental costs of purchase and sale (such as solicitor fees and estate agent fees), and capital improvement costs from the sale price to determine your net gain.
Related Services & Calculators
Important information about these calculators
Purpose. These free calculators are provided by Apex Accountants & Tax Advisors LTD to give an indication of common UK tax and accounting figures. They are designed to help you understand the general position before taking professional advice.
Not advice. The results are indicative estimates only. Nothing produced by these tools constitutes tax, accountancy, auditing, financial or legal advice, and using them does not create a client relationship with Apex Accountants. No tool on this website should be used as a substitute for a formal review of your circumstances by a qualified adviser.
Assumptions and accuracy. Each calculator applies published HMRC rates and thresholds for the 2026/27 tax year (last verified September 2026) together with the simplifying assumptions listed on the tool itself. Your actual liability depends on factors a calculator cannot see — other income, pension contributions, residency, marriage allowance, associated companies, changes announced after the verification date and more. Where a result matters to you, check it against the current published rates on GOV.UK or ask us to check it with you.
Do not rely. Please do not make financial, tax or business decisions based solely on the output of these tools. If a figure on this page would affect a decision you are making, book a free consultation with one of our chartered accountants (ACCA/ICAEW) first.
Rates change. Tax rates, thresholds and reliefs change with Budgets and Finance Acts, sometimes retrospectively. We review the calculators regularly but they may briefly lag a change announced by HMRC.
Comparison and IR35 tools. The IR35, limited company vs sole trader, salary and dividend and similar comparison tools are illustrative only. In particular, no calculator can determine whether you are inside or outside IR35 — that status depends on your contracts and actual working practices and is ultimately a matter for HMRC and the courts. The figures shown for each scenario use the assumptions stated on the tool and are not a prediction of your own take-home pay.
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© Apex Accountants & Tax Advisors LTD. Figures checked by our ACCA/ICAEW chartered accountants. Last reviewed September 2026.