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Home › Calculators › Capital gains tax
Updated for 2026/27Free · no sign-upCapital Gains Tax Calculator 2026/27
Selling a second property, shares or a business? Estimate your 2026/27 capital gains tax, including the annual exempt amount, private residence relief and Business Asset Disposal Relief.
Estimated CGT
£19,784
| Gain before reliefs | £88,000 |
| Private residence relief | £0 |
| Annual exempt amount | £3,000 |
| Taxable gain | £85,000 |
| Taxed at 18% | £10,270 |
| Taxed at 24% | £74,730 |
| CGT payable | £19,784 |
For UK residential property you must report and pay CGT within 60 days of completion.
How it works
How this calculator works
Your gain is the sale price minus what you paid and allowable costs such as legal fees, stamp duty and improvements. Private residence relief covers the years a property was your main home, plus the final 9 months.
After the £3,000 annual exempt amount, gains that fit within your unused basic rate band are taxed at 18% and the rest at 24%. Qualifying business disposals under Business Asset Disposal Relief are taxed at 18% for 2026/27.
Worked example
A landlord earning £40,000 sells a buy-to-let for £300,000 that cost £200,000, with £12,000 of costs. The gain is £88,000, or £85,000 after the annual exempt amount.
- £10,270 taxed at 18%
- £74,730 taxed at 24%
- Estimated CGT: £19,784
2026/27 rates
Rates and allowances used
| Annual exempt amount | £3,000 |
|---|---|
| CGT rates | 18% (basic rate band), 24% above |
| Business Asset Disposal Relief | 18% on up to £1m lifetime gains |
| Personal allowance | £12,570 (reduced by £1 for every £2 over £100,000) |
| Basic rate 20% | £12,571 to £50,270 |
| Higher rate 40% | £50,271 to £125,140 |
| Additional rate 45% | Over £125,140 |
Rates for England, Wales and Northern Ireland, tax year 6 April 2026 to 5 April 2027.
FAQ
Capital gains tax questions
What are the capital gains tax rates for 2026/27?
The rates are 18% for gains within your unused basic rate band and 24% above it, for residential property and other assets alike.
What is the CGT allowance for 2026/27?
The annual exempt amount is £3,000 per person.
When do I pay CGT on a property sale?
For UK residential property you must report the sale and pay the tax within 60 days of completion.
What is the BADR rate for 2026/27?
Business Asset Disposal Relief reduces the rate to 18% on up to £1 million of qualifying lifetime gains.
Want an accountant to handle it?
Our ACCA and AAT qualified team in Bolton can take care of your Capital Gains Tax advice for a fixed fee.
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These results are estimates for guidance only, based on 2026/27 rates for England, Wales and Northern Ireland. They do not take into account every allowance or relief and are not financial advice. Speak to an accountant before making decisions.
