Capital Gains Tax Calculator UK 2026/27 — Property, Shares & Other Assets
Capital Gains Tax (CGT) is charged on the profit when you sell or dispose of an asset that has increased in value. The rates and reliefs depend on the type of asset and your income. For residential property, the CGT rates are 18% (basic rate) and 24% (higher rate) from April 2024. The annual CGT exempt amount is just £3,000 in 2026/27. This calculator works out your CGT bill.
CGT rates 2026/27: residential property 18%/24%; other assets 18%/24% (from 30 Oct 2024). Annual exempt amount: £3,000. PPR relief: full exemption for main home throughout ownership (plus final 9 months). Property CGT must be reported and paid within 60 days of completion. Always seek professional advice for complex disposals.
CGT Rates 2026/27
| Asset type | Basic rate taxpayer | Higher/additional rate |
|---|---|---|
| Residential property (non-PPR) | 18% | 24% |
| Shares, unit trusts, crypto | 18% | 24% |
| Business assets (BADR) | 18% (from 6 April 2026) | 18% |
| Other assets | 18% | 24% |
Gains are added to your income to determine which rate applies. If your total income plus gain crosses the £50,270 basic rate threshold, the gain is split — the portion falling in the basic rate band is taxed at 18%, and the remainder at 24%.
Principal Private Residence Relief in Detail
PPR relief is calculated as: (Qualifying months / Total months owned) × Total gain = Exempt gain. The final 9 months of ownership always count as qualifying (to give people time to sell), even if you are not living there. If you lived in the property throughout, the full gain is exempt. If you let the property for part of the ownership period, only the proportion of time you lived there qualifies.
If you have two or more properties, you must nominate one as your main residence within 2 years of acquiring the second property. Late nominations can still be made but may attract scrutiny. HMRC takes an active interest in property disposals where PPR is claimed without evidence of genuine residence.
Business Asset Disposal Relief (BADR)
Formerly called Entrepreneurs’ Relief, BADR provides a reduced CGT rate of 18% (from 6 April 2026, up from 14% in 2025/26 and 10% before that) on qualifying business disposals — including shares in trading companies (minimum 5% holding for 2+ years), sole trader business assets, and partnership interests. The lifetime limit is £1 million. BADR can significantly reduce the tax bill on a business sale but strict qualifying conditions apply — always take specialist tax advice before a business sale.
Investors' Relief — A Separate but Related Relief
Investors' Relief works alongside BADR but targets a different group — external investors in unlisted trading companies who aren't officers or employees of the company, rather than working owner-directors. The rate structure mirrors BADR's own staged increases (10% before 6 April 2025, 14% from 6 April 2025, and 18% from 6 April 2026), and the lifetime limit was reduced from £10 million to £1 million for qualifying disposals from 30 October 2024 onwards, bringing it much closer in line with the standard BADR limit. To qualify, shares generally need to have been newly issued and held for at least three years, and the investor must not be an employee or officer of the company (though certain unremunerated directors can still qualify) — this relief is specifically aimed at genuine outside investment rather than founders or working owners, who instead rely on BADR.
Losses and the Annual Exempt Amount
Before working out how much CGT you owe, any capital losses in the same tax year are deducted from your gains, and unused losses from previous years can also be brought forward and offset against current gains, provided they were properly reported to HMRC within four years of the loss arising. After losses, everyone gets an Annual Exempt Amount of tax-free gains each year — currently £3,000 for individuals — which has been significantly reduced from £12,300 just a few years ago, meaning far more people now have some CGT to pay on relatively modest gains than in the past. It's worth deliberately realising losses on underperforming investments before the tax year ends if you have gains elsewhere to offset, a common and entirely legitimate year-end tax planning step often called "loss harvesting."
Frequently Asked Questions
Yes — transfers between spouses and civil partners are treated as taking place at no gain / no loss, meaning no CGT arises on the transfer. The recipient spouse takes the asset at the original acquisition cost. This allows couples to use both annual exempt amounts (2 × £3,000 = £6,000 combined) and potentially split gains so that part falls in the basic rate band. However, the transfer must be outright — you cannot transfer and then retain beneficial ownership.
You must report through the HMRC UK Property Account (found at gov.uk/capital-gains-tax/report-and-pay-capital-gains-tax) within 60 days of completion. You will need: the completion date; purchase and sale prices; all allowable costs; details of any PPR relief. Payment is due at the same time as the report. If you later file a self-assessment return, the property disposal must also be included there, and any under/overpayment reconciled.
No — any gains made on investments held inside a Stocks & Shares ISA are completely free of Capital Gains Tax, with no need to report them at all, regardless of how large the gain is. This is one of the main advantages of using an ISA wrapper for share investments rather than holding the same shares in an ordinary dealing account, where every disposal above your Annual Exempt Amount is potentially taxable.
Gifting an asset (other than to your spouse or civil partner, which is generally CGT-free) is still treated as a disposal for CGT purposes, and you're taxed as though you'd sold it at its market value on the date of the gift, even though you received no actual proceeds. This catches people out fairly often — a well-intentioned gift of shares or a second property to a child, for example, can trigger a real CGT bill despite no money changing hands, so it's worth checking the market value and potential tax liability before gifting a significant asset.