Updated for 6 April 2026 — 5 April 2027

UK Capital Gains Tax
calculator.

Work out the tax on your shares, property, crypto, or other asset disposals for the 2026/27 tax year. Includes the £3,000 annual exempt amount, basic and higher rate split, Section 104 pooling for shares and crypto, and Private Residence Relief for property.

Your taxable income (annual)

Your salary or self-employment profit before this gain. Determines whether your CGT rate is 18% (basic) or 24% (higher).

Sale price (proceeds)

Purchase price (cost basis)

Original price you paid for the asset. For inherited or gifted assets, use the market value at the date of acquisition.

Allowable costs & improvements

Stamp duty, legal fees, estate agent fees, capital improvements (e.g. extensions). Not maintenance or repairs.

▸ Use Section 104 pool (multiple purchases)

For shares and crypto held over multiple purchases. Each row is a buy transaction. We'll compute the weighted average cost.

Enter your sale quantity below.

Sale quantity

Sale price per unit

▸ Capital losses brought forward

Unused capital losses from previous tax years. They reduce your gain after the annual exempt amount.

Brought-forward losses

Capital Gains Tax due

£0.00

On a gain of £0 · Effective rate 0%

Current rates

UK CGT rates & allowances for 2026 / 27.

Annual exempt amount

£3,000

Down from £12,300 in 2022/23

Basic rate · all assets

18%

Within basic rate income band

Higher rate · all assets

24%

Above £50,270 income

Trustee allowance

£1,500

Standard trusts

Property reporting

60 days

From completion · UK residential

BADR · business assets

18%

Up from 14% in 2025/26 · £1m lifetime cap

Frequently asked

Capital Gains Tax — questions answered.

What is the UK Capital Gains Tax allowance for 2026/27?

The Annual Exempt Amount is £3,000 for 2026/27 — down from £6,000 in 2023/24 and £12,300 in 2022/23. Married couples each have their own allowance, so a couple can shelter £6,000 of combined gains. The allowance is "use it or lose it" — unused amounts cannot be carried forward.

What are the UK CGT rates for 2026/27?

Following the October 2024 Budget, rates are equalised across asset types. Basic rate taxpayers pay 18%, higher and additional rate taxpayers pay 24%. This applies to shares, residential property, crypto, and other chargeable assets. Before October 2024, non-property gains were taxed at lower rates (10/20%) — that's gone.

Do I pay CGT when I sell my main home?

No — Private Residence Relief (PRR) means no CGT on the sale of your main home, provided it was your only or main residence throughout your ownership. Partial relief applies if you let the property out, used part for business, or had periods where it wasn't your main home. The final 9 months of ownership always qualify, even if you'd already moved out.

How is CGT calculated when I bought shares at different prices?

HMRC uses Section 104 pooling. All shares of the same type are grouped into a single pool with a weighted average cost. When you sell, the cost basis is the average pool cost — not the price of any specific batch. Same-day matching and the 30-day "bed and breakfast" rule apply first to prevent wash sales.

How is crypto taxed in the UK?

The same way as shares. HMRC treats each cryptocurrency type as its own Section 104 pool. Buying and selling are matched using the same-day rule, then the 30-day rule, then the pool. Token-to-token swaps (e.g. ETH→USDC) are disposals for CGT — even without touching fiat. Gas fees are added to your cost basis.

What is the 60-day property rule?

When you sell UK residential property that is not your main home (e.g. a buy-to-let or holiday home), you must report and pay CGT to HMRC within 60 days of completion. Missing this deadline triggers automatic penalties starting at £100. Other assets (shares, crypto) are reported via the annual Self Assessment, not within 60 days.

Can I offset capital losses against gains?

Yes. Same-year losses must be offset before the annual exempt amount — even if it means "wasting" some allowance. Brought-forward losses from previous years are used after the AEA, so they're more efficient. Losses must be reported to HMRC within 4 years to be claimable. Once registered, they can be carried forward indefinitely.

What costs can I deduct from my gain?

Allowable deductions include the original purchase price, capital improvements (e.g. extensions, not repairs), buying costs (legal fees, stamp duty, broker commission), and selling costs (estate agent fees, legal fees). For shares, transaction fees on both sides count. For crypto, gas fees on acquisition add to cost basis; gas on disposal reduces proceeds.