UK Capital Gains Tax Calculator 2026/27
Calculate your Capital Gains Tax liability on shares, residential property, and other assets. Uses 2026/27 tax year rates including the £3,000 annual exempt amount and band-based CGT rates.
What is Capital Gains Tax?
Capital Gains Tax (CGT) is a tax on the profit you make when you sell or dispose of an asset that has increased in value. In the UK, you only pay CGT on gains above your annual exempt amount (£3,000 for 2026/27). The rate you pay depends on your Income Tax band and the type of asset you've sold.
CGT rates 2026/27: Annual exempt amount £3,000. Basic rate (income under £50,270): 10% on shares/other assets, 18% on residential property. Higher rate (income over £50,270): 20% on shares/other assets, 24% on residential property.
UK Capital Gains Tax Calculator 2026/27 — CGT on Shares & Property
Free UK Capital Gains Tax calculator for 2026/27. Calculate CGT on shares, residential property, and other assets with annual exempt amount and tax band analysis.
Gain & Tax Breakdown
How UK Capital Gains Tax works in 2026/27
Every individual has an annual exempt amount of £3,000 — gains below this threshold are tax-free. Your gain is calculated as: proceeds − cost − selling costs − enhancement costs. The taxable gain (after the exempt amount) is then added to your other income to determine which tax band it falls into.
If your total income plus gains remain within the basic rate band (£50,270), you pay the lower CGT rate. Any gains that push you into the higher rate band are taxed at the higher CGT rate. This means your marginal CGT rate depends on your overall income position.
Allowable costs and deductions
You can deduct allowable costs from your gain, including: the original purchase price, stamp duty and legal fees when buying, broker's commissions, improvement costs (enhancement expenditure), and selling costs such as estate agent fees and legal fees. These deductions can significantly reduce your taxable gain.
Key differences by asset type
Residential property (not your main home) is taxed at higher rates: 18% basic rate and 24% higher rate. You must report and pay CGT on property within 60 days of completion. Shares and other assets are taxed at 10% basic rate and 20% higher rate. Losses can be offset against gains, and unused allowance cannot be carried forward.