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UK Capital Gains Tax Calculator — Free 2026

Calculate Capital Gains Tax on UK property, shares, and business assets for 2025/26 and 2026/27. Includes the updated Business Asset Disposal Relief rate of 18% from April 2026 and the £3,000 annual exempt amount.

Eligible capital improvements only
Agent fees, legal fees, etc.
Salary, self-employment, pension — determines basic-rate band remaining
Capital losses brought forward
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Total Gain
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Annual Exempt Amount
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Taxable Gain
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CGT Due
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Effective CGT Rate
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Net Proceeds After Tax

How It Works

UK Capital Gains Tax applies when you sell assets at a profit. After deducting costs and the £3,000 annual exempt amount, the gain is taxed at 10% or 18% (basic rate) and 20% or 24% (higher rate) depending on the asset type. Business Asset Disposal Relief gives a flat rate of 14% (2025/26) or 18% (2026/27) on qualifying business disposals.
  1. Calculate your gain — Sale price minus purchase price, minus improvement costs and selling costs gives the total gain.
  2. Deduct losses and exemption — Bring forward any prior losses, then deduct the £3,000 annual exempt amount.
  3. Split across tax bands — Any remaining basic-rate band (£50,270 minus other income) uses the lower CGT rate. Gains above use the higher rate.
  4. Apply asset-specific rates — Residential property: 18%/24%. Shares/other: 10%/20%. BADR: flat 14% or 18% depending on year.
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UK Capital Gains Tax Rates 2025/26 and 2026/27

Capital Gains Tax (CGT) is charged on profits when you sell or dispose of assets that have increased in value. The rate depends on your income level, the type of asset, and the tax year. Every individual has an Annual Exempt Amount (£3,000) — only gains above this threshold are taxed.

CGT Rate Table

Asset TypeBasic Rate TaxpayerHigher/Additional Rate
Shares & other assets (2025/26 & 2026/27)10%20%
Residential property (2025/26 & 2026/27)18%24%
Business Asset Disposal Relief (2025/26)14% (flat)
Business Asset Disposal Relief (2026/27)18% (flat)

Annual Exempt Amount History

Tax YearAnnual Exempt Amount
2022/23£12,300
2023/24£6,000
2024/25£3,000
2025/26£3,000
2026/27£3,000

Business Asset Disposal Relief (BADR)

BADR — formerly known as Entrepreneurs' Relief — reduces the CGT rate on qualifying disposals of business assets. To qualify, you must have owned the asset for at least two years and held a minimum 5% share (for company shares). The rate has changed significantly in recent years: 10% before April 2025, 14% in 2025/26, and 18% from April 2026. The lifetime allowance remains £1 million.

How Income Tax Bands Affect Your CGT Rate

You are a basic-rate taxpayer for CGT purposes if your total income plus taxable gain falls within the basic-rate band (up to £50,270 after the Personal Allowance). Any remaining basic-rate band available after your income is used first by your gains, taxed at the lower rate. Gains above the remaining band are taxed at the higher rate. For example, with £35,000 of income (£22,430 taxable after the £12,570 PA), you have £27,840 of basic-rate band remaining, meaning the first £27,840 of your gain uses the lower CGT rate.

Reporting and Paying CGT

Gains on UK residential property must be reported to HMRC and paid within 60 days of completion. Other gains are reported through Self-Assessment by 31 January following the end of the tax year. If your gains exceed the annual exempt amount or total proceeds exceed four times the AEA (£12,000), you must report even if no tax is owed.

For informational purposes only. CGT calculations depend on individual circumstances including residency, asset history, and available reliefs. Consult a qualified tax adviser before making disposal decisions or filing CGT reports.

Sources: HMRC Capital Gains Tax · Business Asset Disposal Relief · CGT Rates & Allowances

Frequently Asked Questions

What is the UK Capital Gains Tax annual exempt amount?
The Capital Gains Tax Annual Exempt Amount (AEA) is £3,000 for 2025/26 and 2026/27. Gains below this threshold are tax-free. This was reduced from £6,000 in 2024/25 and £12,300 in 2022/23.
What are the UK CGT rates for 2026?
For 2025/26 and 2026/27: residential property gains are taxed at 18% (basic rate taxpayers) or 24% (higher/additional rate). Other assets such as shares are taxed at 10% (basic rate) or 20% (higher rate). Business Asset Disposal Relief is 14% in 2025/26, rising to 18% in 2026/27.
What is Business Asset Disposal Relief (BADR)?
BADR (formerly Entrepreneurs' Relief) reduces the CGT rate on qualifying business disposals. The rate was 10% before April 2025, rose to 14% in 2025/26, and increases to 18% in 2026/27. The lifetime limit remains £1 million.
How does CGT interact with Income Tax bands?
Your taxable income fills the basic-rate band first. Any remaining basic-rate band is used by your capital gains at the lower CGT rate (10% or 18%). Gains above the remaining basic-rate band are taxed at the higher rate (20% or 24%).
Do I need to report capital gains to HMRC?
Yes, if your total gains exceed the annual exempt amount (£3,000) or your total proceeds exceed four times the AEA (£12,000). Residential property gains must be reported and paid within 60 days of completion. Other gains are reported through Self-Assessment by 31 January.
Is my main home exempt from Capital Gains Tax?
Usually yes. Private Residence Relief exempts gains on your main home if you have lived in it throughout ownership. The final 9 months of ownership always qualify. If you have let the property or used part for business, only a proportion may be exempt.
Can a couple double the CGT annual exemption?
Yes. Married couples and civil partners can each use their £3,000 annual exempt amount, giving a combined £6,000 on jointly disposed assets. Assets can also be transferred between spouses at no gain/no loss before a disposal to use both allowances.
When is CGT due on property?
For UK residential property, CGT must be reported and paid within 60 days of completion using HMRC's online CGT on Property service. For other assets, CGT is included in your Self-Assessment return and paid by 31 January following the end of the tax year.

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