UK Capital Gains Tax (CGT) Calculator
Estimate UK Capital Gains Tax on property, shares, cryptoassets and qualifying business disposals using the 2026/27 individual CGT framework. Actual liability depends on your full tax position and available reliefs.
• Annual Exempt Amount: £3,000 tax-free allowance per individual.
• Standard CGT Rates: 18% (Basic Rate Taxband up to £50,270) / 24% (Higher & Additional Rate Taxband).
• BADR Rate: 18% for qualifying disposals from 6 April 2026, subject to the £1,000,000 lifetime limit and the statutory eligibility conditions.
• Spousal Transfers: qualifying transfers between spouses or civil partners living together are generally made on a no-gain/no-loss basis. Each spouse remains a separate taxpayer with their own allowance.
CGT Tax Evaluator
Comprehensive UK Capital Gains Tax Rate Bands (2026)
Capital Gains Tax is charged on profits when disposing of assets that have increased in value. Your taxable gain is added on top of your taxable UK income to determine whether it falls into the 18% basic rate or 24% higher rate CGT band.
| Asset Type | Gain within unused basic-rate Income Tax band | Gain above unused basic-rate Income Tax band |
|---|---|---|
| Stocks, Shares, ETFs & Crypto | 18% | 24% |
| Residential Property (Buy-to-Let) | 18% | 24% |
| Business Asset Disposal Relief (BADR) | 18% for qualifying disposals from 6 April 2026, subject to BADR conditions and the lifetime limit. | |
Section 104 Crypto & Share Pooling
Shares of the same class in the same company are generally dealt with through a Section 104 holding, subject to the same-day and 30-day matching rules. Cryptoassets have their own HMRC pooling and matching rules, including same-day and 30-day rules. These rules are not simply a generic 'wash sale' rule.
Spousal Tax-Free Transfers
Spouses and civil partners who are living together can generally transfer assets between themselves on a no-gain/no-loss basis, subject to exceptions. The receiving spouse normally takes over the relevant historic cost. Each spouse remains a separate taxpayer with their own gains, losses and £3,000 annual exempt amount.
How UK Capital Gains Tax Works in 2026/27
Capital Gains Tax is generally charged on the taxable gain made when an individual or other chargeable person disposes of a chargeable asset. The starting point is not simply the sale price: the calculation normally considers acquisition cost, qualifying incidental costs, eligible improvement expenditure, allowable losses and available reliefs before the annual exempt amount and applicable CGT rates are applied.
Annual exempt amount
The 2026/27 annual exempt amount is £3,000 for most individuals. Most trusts have a £1,500 allowance. The allowance reduces the gains remaining for CGT; it does not replace the need to determine whether a disposal is reportable under HMRC's separate reporting rules.
How the 18% and 24% rates interact with income
Capital gains are effectively stacked on top of taxable income when determining how much of a gain falls within the unused basic-rate band. For 2026/27, the standard basic-rate band is £37,700 before taking into account a taxpayer's wider Income Tax circumstances. Any taxable gain falling above the unused band is generally charged at 24% for individuals, while the portion within the unused basic-rate band is generally charged at 18%.
Residential property and Private Residence Relief
Buy-to-let properties and second homes can create taxable gains, but a main residence may qualify for Private Residence Relief. The calculator does not assess residence history, letting relief, dependent-relative rules, mixed-use property or other property-specific exemptions. UK residential property disposals with CGT to pay generally have a 60-day reporting and payment deadline after completion.
Business Asset Disposal Relief
BADR is a separate statutory relief, not a general business-sale rate. Eligibility depends on the type of disposal and the claimant's ownership, trading and personal-company conditions. For qualifying disposals from 6 April 2026, the rate is 18%. The £1 million lifetime limit applies to qualifying gains, and amounts above the available limit are subject to the normal applicable CGT rates.
Losses and allowable costs
Allowable capital losses can reduce gains under the statutory ordering rules. Acquisition and disposal costs can also reduce a gain when they meet the legal requirements, while improvement expenditure has its own conditions. The calculator does not accept separate loss or expenditure inputs, so its result should be treated as an illustration rather than a filing-ready computation.
Shares and cryptoassets
Share disposals can involve Section 104 pooling together with same-day and 30-day matching. Cryptoassets are subject to HMRC's specific pooling and matching framework. A simple gross-gain input cannot reproduce all of those matching calculations, especially where there have been multiple acquisitions and disposals.
Calculator limitation
This tool estimates CGT from a single gain and taxable-income figure. It does not determine eligibility for Private Residence Relief, BADR, Investors' Relief, rollover or hold-over relief; it does not model carried-forward losses, multiple gains, mixed disposal dates, trust rates, non-resident rules, or the detailed tax treatment of company disposals. Use the result as an educational estimate, not as an HMRC filing calculation.
Related UK Tax & Capital Relief Calculators
Frequently Asked Questions (6 Detailed FAQs)
- • GOV.UK Capital Gains Tax Rates & Allowances: gov.uk/capital-gains-tax/rates
- • HMRC Capital Gains Tax Manual: hmrc.gov.uk/cgt-manual
International Money Transfer & FX Rates
Sending funds for tuition, rent, or immigration fees? Retail banks sneak 2.5%–4% into exchange rates. Check today's real mid-market rate first.
HMRC Capital Gains Tax Portal Access Abroad
File 60-day UK property CGT returns and share disposal reports securely on gov.uk from anywhere in the world.