UK Capital Gains Tax Calculator — 2026/27

Estimate CGT on one disposal and understand how losses, the annual exempt amount and your income band affect it.

Before you use this estimate

Clean-visit default sample: £100,000 proceeds, £80,000 acquisition cost, £2,000 allowable costs and £60,000 other income for one listed-share disposal in 2026/27. It estimates £3,600 CGT and £96,400 proceeds after CGT. Saved values may differ; Reset restores these defaults.

What this estimate excludes

Choose a disposal date within the selected tax year. Enter the unused portion of your individual £3,000 annual exempt amount after other gains. BADR selection assumes, but does not verify, eligibility and an available lifetime limit. This is not a portfolio or tax-return calculation: cross-asset loss/allowance allocation, Scottish income-tax bands, share matching/pooling, property reliefs, multiple disposals, pension/Gift Aid adjustments and full BADR eligibility are not calculated. Standard income-tax bands cover England, Wales and Northern Ireland.

Website updated 10 October 2026 · Rules and model boundaries are specific to 2026/27.

Loading your saved inputs or the example values…

Inputs

Tax yearDisposal date

Changing the tax year resets the sample disposal date to 6 April. Disposal dates must fall within the selected tax year.

Asset type

Listed shares

Sale proceeds

Gross amount received when you sold the asset.

Acquisition cost

What you paid to acquire the asset (including purchase price).

Allowable costs

Typical examples include legal fees or transaction charges.

Other income before tax allowances

Enter salary, trading profits, rental income or other income before the Personal Allowance and other reliefs. The estimate assumes standard allowances and does not reconstruct a tax return.

Losses brought forwardLosses in the same tax yearAnnual exempt amount remaining

Default £3,000 for most individuals, unless part of it is used elsewhere in the same tax year.

About capital gains tax

Capital Gains Tax is payable on a gain when you sell or otherwise dispose of an asset. For individuals in 2026/27, most taxable gains are charged at 18% or 24% depending on how much taxable Income Tax band remains; asset-specific reliefs and exceptions can change the result.

Each individual has an annual exempt amount of £3,000 (2026/27). Transfers between spouses or civil partners can generally be made on a no gain/no loss basis, so ownership may be reorganised without an immediate gain in many cases. Each person's allowance is separate; this calculator estimates one individual's disposal at a time.

Business Asset Disposal Relief (BADR) can reduce qualifying business gains to 18% for disposals from 6 April 2026, or 14% for qualifying disposals between 6 April 2025 and 5 April 2026, subject to the qualifying conditions and the £1 million lifetime limit. Losses, share pooling, same-day matching and the 30-day rule can materially change a share estimate.

This estimate uses the standard UK Personal Allowance and basic-rate band. Scottish Income Tax bands are different, so Scottish taxpayers should verify the income-band interaction separately. The official sources used for the rules are listed below.

UK capital gains tax FAQs

What is the Capital Gains Tax allowance for 2026/27?

The annual exempt amount is £3,000 for 2026/27. A gain may be covered by the amount after allowable losses and the relevant ownership, asset and disposal rules are considered; it is not a general tax-free allowance for every type of income. Spouses and civil partners have separate positions, and a combined £6,000 scenario requires both people to own relevant assets and have allowance available.

What income should I enter, and how does it change my CGT rate?

Enter your income before the Personal Allowance and other Income Tax reliefs, such as salary, trading profits or rental income. The estimate subtracts a standard Personal Allowance, applies the basic-rate band before gains and uses 18% for the part within that band and 24% above it in 2026/27. Income above £100,000 can reduce the Personal Allowance, and pension or Gift Aid reliefs, Scottish Income Tax bands and other adjustments can change the result.

How is CGT calculated on shares?

Shares use Section 104 pooling — all shares of the same company are averaged into a single pool cost. Same-day matching and 30-day bed-and-breakfast rules also apply to prevent artificial loss harvesting.

What is BADR and how does it affect CGT?

Business Asset Disposal Relief can reduce the rate on qualifying business disposals to 18% from 6 April 2026, subject to the qualifying conditions and the £1 million lifetime limit. The 14% rate applies to qualifying disposals between 6 April 2025 and 5 April 2026.

Can I use losses to reduce CGT?

Yes. Allowable capital losses can reduce gains before the annual exempt amount is applied. Losses brought forward generally need to be claimed within 4 years of the end of the tax year in which the loss arose, and the full loss history may affect the result.

What is the 30-day bed and breakfast rule?

If you sell shares and repurchase the same shares within 30 days, the loss on disposal is disallowed for CGT purposes. This prevents "bed and breakfasting" — selling to crystallise a loss then immediately buying back.

How does Private Residence Relief work?

Selling your only or main home may qualify for Private Residence Relief, but the ownership, occupation, use of the property and final-period conditions must be checked. Do not assume that every home sale is fully exempt.

Is crypto subject to CGT?

Yes. Cryptoassets are generally treated as assets for CGT purposes, so selling, exchanging or spending them can be a disposal. HMRC matching and pooling rules can apply, while mining, staking and some airdrops may instead involve Income Tax depending on the facts.

How does marriage affect CGT?

Transfers between spouses or civil partners are generally made on a no gain/no loss basis. Each person has their own annual exempt amount, but the eventual tax depends on ownership, the disposal and each person’s income and reliefs.

Do I need to report CGT immediately?

For residential property, you must report and pay CGT within 60 days of completion. For other assets, CGT is reported via your Self Assessment tax return after the tax year ends.

What happens if I give assets as a gift?

A gift is generally treated as a disposal at market value, although special rules and reliefs can apply. Gift Hold-Over Relief may defer a gain for qualifying business assets and some shares; it is not an automatic relief for every gift.

Does this CGT calculator cover Scottish taxpayers?

Capital Gains Tax rates are UK-wide, but the income-tax bands used to decide how gains stack on taxable income differ in Scotland. This estimate uses the standard UK Personal Allowance and basic-rate band, so Scottish taxpayers should check the result against the Scottish bands and HMRC guidance.

Public resources and official sources

These HMRC and GOV.UK sources support the CGT rates, allowances, reliefs and reporting rules described on this page. The calculator remains an estimate.

GOV.UK: Capital Gains Tax rates and allowances
2026/27 annual exempt amount and standard individual CGT rates.
GOV.UK: Capital Gains Tax rates — how to work them out
HMRC method for combining taxable income and gains, including the basic-rate band.
GOV.UK: Income Tax rates and Personal Allowances
Standard Personal Allowance, the £100,000 taper threshold and income-tax bands used by this estimate.
GOV.UK: Reform of the tax treatment of carried interest
From 6 April 2026, carried interest is within the Income Tax and Class 4 National Insurance regime; this calculator does not estimate it.
GOV.UK: Reporting and paying Capital Gains Tax
Residential-property 60-day reporting and payment deadline, plus reporting routes for other gains.
GOV.UK: Capital Gains Tax losses
Using same-year and brought-forward losses, including the four-year claim window.
HMRC Capital Gains Manual: loss allocation and annual exempt amount
How allowable losses and the annual exempt amount are set against gains, including brought-forward losses.
HMRC Capital Gains Manual: share identification rules
Same-day matching, Section 104 pooling and the 30-day share rule.
GOV.UK: Business Asset Disposal Relief
BADR eligibility, the 2025/26 to 2026/27 rate transition and qualifying conditions.
GOV.UK: Capital Gains Tax rate changes
Rate changes, including the BADR transition to 14% and then 18%, and how losses/allowances are allocated.
GOV.UK: Capital Gains Tax for business — relief
Private Residence Relief, Gift Hold-Over Relief and other relief boundaries.
GOV.UK: Private Residence Relief
Conditions for relief when selling an only or main home.
GOV.UK: Gift Hold-Over Relief
Qualifying business-asset and share gifts, claims and deferred gains.
GOV.UK: Cryptoasset tax guidance
Crypto disposals, pooling and circumstances where Income Tax may apply instead.
GOV.UK: Venture Capital Schemes tax relief
EIS relief and the conditions for deferring a qualifying gain.
GOV.UK: Income Tax in Scotland
Scottish Income Tax bands differ from the standard UK bands used by this simplified estimate.

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