Capital gains tax calculator 2026/27
United Kingdom · 2026/27 tax year
Also for United StatesWork out how much capital gains tax you will pay when you sell shares, crypto, a second home or a buy-to-let property, using the 2026/27 rates and allowance.
Capital gains tax rates for 2026/27
Since 6 April 2025, the same rates apply to all chargeable assets, including residential property. Most people can make £3,000 of gains a year tax-free.
| Rate | |
|---|---|
| Annual exempt amount | £3,000 tax-free |
| Gains within your unused basic-rate band | 18% |
| Gains above the basic-rate band | 24% |
Your gains are added on top of your taxable income. Whatever is left of the £37,700 basic-rate band after your income is taxed at 18%, and the rest at 24%. These are UK-wide bands, so they apply in Scotland too, even though Scotland has its own income tax bands.
Example
You earn £35,000 and make a £20,000 gain on shares. After the £12,570 personal allowance your taxable income is £22,430, leaving £15,270 of the basic-rate band. After the £3,000 allowance, £17,000 of the gain is taxable: £15,270 at 18% (£2,748.60) and £1,730 at 24% (£415.20). Total: £3,163.80.
Frequently asked questions
Do I pay capital gains tax on my home?
Usually not. Private Residence Relief means there is normally no tax when you sell your main home, if you have lived in it the whole time you owned it and it is not used for business. Second homes and buy-to-let properties are taxed.
When do I have to pay?
For UK residential property, you must report the sale and pay the tax within 60 days of completion. For shares and other assets, you report the gain on your Self Assessment tax return and pay by 31 January after the end of the tax year.
Are ISAs and pensions taxed?
No. Gains inside an ISA or a pension are free of capital gains tax.
This calculator is for individuals and gives an estimate for guidance only. It does not cover Business Asset Disposal Relief, trusts or non-residents. Source: GOV.UK capital gains tax rates.
Last checked and updated: October 2026 (2026/27 tax year)