How it works
Select the asset type, enter your chargeable gain (proceeds minus cost, after losses and reliefs) and your marginal income-tax band. We apply the £3,000 exemption and the correct 2026/27 CGT rates in your browser.
In detail
Capital Gains Tax (CGT) applies when you sell or dispose of an asset that has increased in value. You only pay on the gain, not the full sale price. The rate depends on the type of asset.
2026/27 CGT rates
| Asset type | Basic-rate | Higher / additional-rate |
|---|---|---|
| Residential property | 18% | 24% |
| Shares, funds & most other assets | 10% | 20% |
Select the asset type in the calculator. A gain is taxed at the basic-rate percentage to the extent it falls within your unused basic-rate band, and at the higher/additional percentage above that. The annual exempt amount is £3,000 for 2026/27; gains below it are not taxed. Reliefs (such as private residence relief or Business Asset Disposal Relief) and allowable losses can reduce the chargeable gain.
The authoritative source is GOV.UK — Capital Gains Tax rates and allowances.
FAQ
What is the CGT annual exempt amount in 2026/27?
£3,000. Gains up to £3,000 are tax-free; the allowance has been frozen at this level for several years.
What are the CGT rates for 2026/27?
It depends on the asset. Residential property is taxed at 18% (basic rate) and 24% (higher/additional). Shares, funds and most other assets are taxed at 10% and 20%.
Do I pay CGT on my home?
Usually no — most people selling their main home qualify for private residence relief. CGT commonly applies to second homes, rental property, shares and other chargeable assets.
How is the gain worked out?
Proceeds (sale price) minus allowable cost (what you paid, plus certain costs) minus any losses and reliefs. Only the net gain is charged, and only the part above £3,000.