Finance & Money
Rates & guidance reviewed
Capital Gains Tax (CGT) is charged on the profit when you dispose of most chargeable assets — a second home or buy-to-let, shares outside an ISA, cryptoassets, and similar — not on the sale price itself. For 2026/27 you get a £3,000 annual exempt amount, then individuals pay 18% on the slice that still fits in the unused rUK basic-rate band and 24% on the rest. Residential property and other assets use the same rates from 6 April 2026.
This free UK Capital Gains Tax calculator follows the GOV.UK method: gain after allowable costs, minus optional losses, minus the annual exempt amount, then split across the unused £37,700 basic-rate band. Enter taxable income the way GOV.UK defines it (income minus Personal Allowance and other Income Tax reliefs). If you live in Scotland you still use rUK bands for CGT — not Scottish Income Tax rates.
It is intentionally simplified: it does not model Private Residence Relief, lettings relief, Business Asset Disposal Relief, the chattels £6,000 limit, crypto pooling, spouses’ unused allowance, or the 60-day UK property return as a calendar. Use it for planning scenarios, then confirm with GOV.UK and a tax adviser. All maths runs in your browser; nothing is stored on our servers.
UK CGT rates · 2026/27 (6 April 2026 – 5 April 2027)
What you sold it for (or market value if you gave it away)
Purchase price plus buying/selling fees and qualifying improvement costs
Income minus Personal Allowance and other Income Tax reliefs — GOV.UK’s CGT step. Full PA is £12,570; a £32,570 salary with no other reliefs → enter £20,000.
Other allowable capital losses used against this gain (0 if none)
Rates are the same in 2026/27; property still has a 60-day reporting rule
For buying UK property, see the stamp duty calculator. For death-estate tax, try the Inheritance Tax calculator. Taxable income for the 18%/24% split is the same idea as the take-home pay calculator, but CGT always uses rUK bands — including if you live in Scotland.
Static sample calculations you can read without using the form. Figures match this tool's maths — always re-run with your own numbers for a personal estimate.
A small disposal whose entire gain sits inside the £3,000 2026/27 allowance.
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You only pay CGT if overall gains for the year, after losses, are above the annual exempt amount.
Matches GOV.UK’s 2026/27 worked example: £20,000 taxable income and a £12,600 gain, all charged at 18%.
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£9,600 + £20,000 income = £29,600, which is still inside the £37,700 basic-rate band, so the whole chargeable gain is at 18%. £9,600 × 18% = £1,728.
Matches GOV.UK’s second 2026/27 example: part of the gain uses the leftover basic-rate band, the rest is at 24%.
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Unused basic-rate band = £37,700 − £20,000 = £17,700. Same 18%/24% rates apply to residential property and other assets from 6 April 2026.
Taxable income already fills the £37,700 basic-rate band, so the chargeable gain is all at 24%.
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UK residential property with CGT to pay is usually reported and paid within 60 days of completion. Private Residence Relief is not modelled.
Losses come off the gain before the annual exempt amount.
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Unused annual exempt amount cannot be carried forward. Unused losses often can — this tool does not file a loss claim.
You pay CGT on the gain, not the sale price. Subtract allowable costs (what you paid, plus certain fees and improvement costs) to get the gain on that disposal. Other allowable losses for the same year come off next. Then the annual exempt amount — £3,000 for most individuals in 2026/27 — reduces what is left. Only the chargeable gain after that is taxed.
The rate depends on your unused basic-rate Income Tax band. GOV.UK’s method: take taxable income (income minus Personal Allowance and other Income Tax reliefs), add the chargeable gain, and compare that total with the rUK basic-rate band of £37,700. The part of the gain that still fits in the unused band is charged at 18%; anything above is charged at 24%. If you are already a higher or additional-rate taxpayer, the unused band is usually £0 and the whole chargeable gain is at 24%.
From 6 April 2026 those 18% and 24% rates apply to individuals for both residential property and other chargeable assets. They used to differ. Trustees and personal representatives generally pay 24%. Business Asset Disposal Relief and Investors’ Relief can charge qualifying gains at 18% — not modelled here.
The figure this calculator wants is the same “taxable income” GOV.UK uses in its CGT examples — not your gross salary. A salary of £32,570 with a full Personal Allowance of £12,570 and no other reliefs is £20,000 of taxable income, which is GOV.UK’s first worked example. Pension contributions and other reliefs can change the unused band; enter the taxable figure after those reliefs if you know it.
Scottish taxpayers still use rUK Income Tax bands to split CGT between 18% and 24%. They do not use the Scottish starter, basic, intermediate, higher or top rates for this split. That is why this page does not offer a Scotland rate toggle.
Private Residence Relief (usually no CGT when you sell your only or main home), lettings relief, the £6,000 chattels limit, crypto same-day and 30-day pooling, foreign currency, holdover or gift hold-over, transfers between spouses or civil partners, unused annual exempt amount of a spouse, CGT on trusts, and the 60-day UK property reporting deadline as a calendar are all outside this model.
A UK residential property disposal with CGT to pay usually needs a report and payment within 60 days of completion, separate from Self Assessment. This page does not file that return. Treat every result as a planning estimate. Confirm with GOV.UK, HMRC and a qualified adviser before you act.
Always confirm rates, bands and eligibility on official pages. Our tools are simplified estimators for guidance only.