Capital Gains Tax calculator UK: how much tax on my gain?
Work out the Capital Gains Tax when you sell shares, a second home, a buy-to-let, a business or other assets, for the 2026-27 tax year (or 2025-26). It uses the 18% and 24% rates, the £3,000 tax-free allowance, losses brought forward and Business Asset Disposal Relief, and tells you when to report and pay. It's free, and nothing you type leaves your browser.
Other income means your salary, pension, self-employed or rental profits, savings interest and dividends for the tax year. Taxed on dividends too? See the dividend tax calculator.
How the calculator works it out
- Work out the gain. What you sold it for, less what you paid and your allowable costs: buying and selling fees (solicitors, estate agents, stamp duty) and improvements such as an extension. Normal maintenance like decorating doesn't count. If you gave it away, use its market value instead of the price.
- Take off losses brought forward, but only down to the tax-free allowance. The rest carries forward.
- Take off the £3,000 annual exempt amount. What's left is your taxable gain.
- Find how much of your basic rate band is left. Take your income, less your Personal Allowance (£12,570, reduced by £1 for every £2 of income over £100,000), from the £37,700 basic rate band.
- Tax the gain. The part that fits in what's left of the band is taxed at 18% and the rest at 24%. Gains with Business Asset Disposal Relief are taxed at the relief rate and fill the band first.
This follows the method and worked examples on GOV.UK. The calculator reproduces both GOV.UK examples: £1,728 and £10,842. Living in Scotland doesn't change the answer, because Capital Gains Tax uses the UK basic rate band for everyone (HMRC manual CG21204).
Capital Gains Tax rates and allowance
For individuals, at the rates in force on 24 October 2026.
| 2026 to 2027 | 2025 to 2026 | |
|---|---|---|
| Annual exempt amount (tax-free allowance) | £3,000 | £3,000 |
| Gains inside your basic rate band | 18% | 18% |
| Gains above the basic rate band (and all gains if you pay higher or additional rate Income Tax) | 24% | 24% |
| Business Asset Disposal Relief | 18% | 14% |
| Business Asset Disposal Relief lifetime limit | £1,000,000 | £1,000,000 |
| UK basic rate band (used for gains) | £37,700 | £37,700 |
Property and shares are taxed the same now. Since 30 October 2024 residential property and other assets have had the same 18% and 24% rates. Before that, residential property was taxed at higher rates (18% and 24%, against 10% and 20% for most other assets). The difference left is the deadline: UK residential property gains must be reported and paid within 60 days. Trustees and personal representatives pay 24% and get half the allowance (trusts), which this calculator doesn't cover. See GOV.UK rates for earlier years.
Who needs to report, and when
- UK residential property (a second home, buy-to-let or inherited house): if there's tax to pay, report and pay within 60 days of completion with a Capital Gains Tax on UK property account. If you're registered for Self Assessment, include it on your return too. UK residents don't need to report online if their total gains are under the allowance.
- Shares, funds, crypto, business assets and other possessions: report on your Self Assessment return (online by 31 January after the tax year ends) or with HMRC's 'real time' Capital Gains Tax service by 31 December after the tax year ends, and pay by 31 January. For 2026-27 that's 31 December 2027 and 31 January 2028.
- Under the allowance? You don't pay tax if your total taxable gains are under £3,000. But if you're registered for Self Assessment and you sold assets for more than £50,000 in total, you must still report the gains on your return.
- Losses: report a loss within 4 years of the end of the tax year to be able to use it.
- No Capital Gains Tax on things you give or sell to your spouse or civil partner, ISAs, UK government gilts, Premium Bonds or betting wins.
See GOV.UK: report and pay your Capital Gains Tax and Self Assessment tax returns. Interest and penalties can apply if you're late.
Worked examples (made-up figures, 2026-27)
Selling shares on a £45,000 salary. Shares bought for £14,000 sell for £30,000, with £400 of dealing costs, so the gain is £15,600. Take off the £3,000 allowance and £12,600 is taxable. Income of £45,000 less the £12,570 Personal Allowance is £32,430 of taxable income, leaving £5,270 of the basic rate band. So £5,270 is taxed at 18% (£948.60) and £7,330 at 24% (£1,759.20). Capital Gains Tax is £2,707.80, to report and pay by 31 January 2028.
Selling a buy-to-let flat as a higher rate taxpayer. A flat bought for £180,000 sells for £260,000. Buying and selling costs come to £9,000, so the gain is £71,000. £5,000 of losses brought forward cut it to £66,000, and the £3,000 allowance leaves £63,000. With £60,000 of income there's no basic rate band left, so it's all taxed at 24%: £15,120, to report and pay within 60 days of completion.
Selling a business with Business Asset Disposal Relief. A sole trader sells their business for £400,000. It cost £50,000 and selling costs were £10,000, so the gain is £340,000. After the £3,000 allowance, £337,000 is taxed at the 18% relief rate: £60,660. Without the relief, with £30,000 of other income, it would be £79,663.80, so the relief saves £19,003.80.
These are made-up figures to show how the sums work, not real people.
What this calculator doesn't cover
It's built for one sale by a UK-resident individual. It doesn't work out trusts, personal representatives or companies (companies pay Corporation Tax on gains), partial Private Residence Relief or lettings relief, non-UK residents, several sales in the same year, losses from the same year, hold-over, rollover or gift relief, Investors' Relief, carried interest, or a basic rate band extended by pension contributions or Gift Aid. If you only had one home and lived in it the whole time, Private Residence Relief usually covers the whole gain, and the calculator shows that if you pick "My main home".
Frequently asked questions
What are the Capital Gains Tax rates for 2026-27?
For individuals, gains are taxed at 18% if they fall inside your basic rate band once added to your taxable income, and 24% above it. If you pay higher or additional rate Income Tax, all your gains are taxed at 24%. The first £3,000 of gains in the tax year is tax-free (the annual exempt amount). Gains that qualify for Business Asset Disposal Relief are taxed at 18% from 6 April 2026.
Do I pay Capital Gains Tax when I sell my home?
Usually not. Private Residence Relief means there's no tax if you have one home, lived in it as your main home the whole time you owned it, didn't let part of it out (a lodger doesn't count) or use part of it only for business, the grounds are under 5,000 square metres and you didn't buy it just to make a gain. If any of those don't apply you may pay tax on part of the gain. Second homes and buy-to-lets don't get the relief.
Are the rates different for property and shares?
Not any more. Since 30 October 2024, residential property and other assets such as shares have been taxed at the same 18% and 24% rates. What's still different is the deadline: if you sell UK residential property and there's tax to pay, you must report and pay it within 60 days of completion.
I live in Scotland. Do the Scottish tax bands apply?
No. Capital Gains Tax is a UK-wide tax. Scottish taxpayers pay the same 18% and 24% rates and, by law, the unused part of the basic rate band is worked out as if they weren't Scottish taxpayers, so the UK basic rate band of £37,700 is used. Scottish Income Tax bands only affect tax on your wages, pension and other non-savings income.
When do I have to report and pay?
For UK residential property with tax to pay, within 60 days of completion. For everything else, either on your Self Assessment return for the tax year (online by 31 January after the tax year ends) or using HMRC's real-time Capital Gains Tax service by 31 December after the tax year ends. Either way you pay by 31 January. For a gain in 2026-27 that's 31 December 2027 to report in real time and 31 January 2028 to pay.
Can I use losses to cut the tax?
Yes. Losses from the same tax year are taken off your gains first. If your gains are still above the tax-free allowance, you can deduct losses brought forward from earlier years, but only enough to bring the gain down to the allowance. The rest carries forward. You must report a loss to HMRC within 4 years of the end of the tax year you made it to be able to use it.
What is Business Asset Disposal Relief?
It's a lower rate of Capital Gains Tax when you sell all or part of a business you've owned for at least 2 years, or shares in your personal company where you hold at least 5% and work for it. The rate is 18% from 6 April 2026 (14% in 2025-26), up to a lifetime limit of £1 million of gains. Qualifying gains use up your basic rate band first. From April 2026 the relief rate matches the basic rate for gains, so it only saves tax on gains that would otherwise be taxed at 24%.
What doesn't this calculator cover?
It's for one sale by a UK-resident individual. It doesn't cover trusts, personal representatives or companies, partial Private Residence Relief or lettings relief, non-residents, several sales in one year, losses made in the same year, gifts and market value, hold-over or rollover relief, Investors' Relief, carried interest, or extending your basic rate band with pension contributions or Gift Aid. For those, use HMRC's guidance or ask an accountant.
More tax tools
Work out the tax on rent with the rental income tax calculator, the tax on buying a property with the stamp duty calculator, or plan your Self Assessment bill with the payments on account calculator. Browse every tool on the Tax & Pay page.
Sources
GOV.UK: Capital Gains Tax rates and allowances, GOV.UK: CGT rates and allowances by year, GOV.UK: Business Asset Disposal Relief, GOV.UK: report and pay your Capital Gains Tax, GOV.UK: tax when you sell your home, GOV.UK: tax when you sell property, GOV.UK: Income Tax rates and Personal Allowances, HMRC Capital Gains Manual CG21204: available basic rate band, GOV.UK: Self Assessment tax returns. All checked on 24 October 2026. General guidance only, not tax advice.