Capital Gains Tax Calculator 2026/27

What CGT rates apply now?

For 2026/27, most individual gains are taxed at 18% to the extent they fit in the unused basic-rate band and 24% above it. The annual exempt amount is generally £3,000 for individuals. Qualifying Business Asset Disposal Relief gains are taxed at 18% from 6 April 2026, compared with 14% in 2025/26; eligibility and lifetime limits still apply.

Which cases need additional checks?

This estimate assumes a UK-resident individual entitled to standard allowances. It uses taxable income after the tapered Personal Allowance to determine unused basic-rate capacity; unused Personal Allowance does not extend CGT capacity. The entered disposal loss offsets same-year gains, but additional losses, carry-forward optimisation, share pooling and same-day/30-day matching are not modelled. Private Residence Relief and BADR are not calculated. Other gains must use the same rates and disposal period; companies, trusts and mixed-rate portfolios are outside scope. Qualifying taxable UK residential property disposals usually need reporting and payment within 60 days of completion.

Official sources

• GOV.UK: Capital Gains Tax rates and allowances
• GOV.UK: Business Asset Disposal Relief
• GOV.UK: Reporting and paying CGT