Free tax tool — 2026/27
Capital Gains Tax Calculator UK 2026/27
Selling a property, shares or business assets? Capital Gains Tax applies to the profit you make on disposal — not the sale price itself. The rate you pay depends on the type of asset and your income tax band. Note that Business Asset Disposal Relief increased from 14% to 18% from April 2026. This calculator estimates your CGT liability for 2026/27, including the annual exempt amount and BADR where applicable.
How to use: Enter the sale price, purchase price, and any allowable costs. Select the asset type and your income level, and the calculator will show your estimated CGT bill.
Understanding your results
The annual exempt amount for 2026/27 is £3,000 — meaning the first £3,000 of gains in a tax year are tax-free. After that, residential property gains are taxed at 18% (basic rate) or 24% (higher rate), while other assets attract 18% (basic rate) or 24% (higher rate). Business Asset Disposal Relief (formerly Entrepreneurs' Relief) has increased to 18% from April 2026 (up from 14%) on qualifying business disposals up to a £1 million lifetime limit.
Frequently asked questions
What is the CGT annual exempt amount for 2026/27?
£3,000 per individual, unchanged from the previous year. This was reduced from £6,000 in 2023/24 and £12,300 in 2022/23. If you are planning a disposal, using your annual exemption each year rather than making one large disposal can significantly reduce your total tax.
When do I need to report and pay CGT on property?
UK residential property disposals must be reported to HMRC within 60 days of completion, and any CGT owed must be paid within the same 60-day window. This is separate from your self-assessment return. Late reporting attracts automatic penalties.
What is Business Asset Disposal Relief and what changed in 2026/27?
BADR (formerly Entrepreneurs' Relief) reduces CGT on qualifying business disposals up to a £1 million lifetime limit. The rate increased from 14% to 18% from 6 April 2026. Qualifying disposals include selling all or part of your business, shares in your personal company (where you hold at least 5% and work in the business), and business assets after the business has ceased.
What costs can I deduct from my gain?
Allowable costs include the original purchase price, stamp duty paid on acquisition, legal and estate agent fees on both purchase and sale, and the cost of improvements (but not repairs or maintenance). These reduce the gain and therefore your tax liability.
Related tools
Selling a property or business asset?
With BADR rates rising to 18%, timing and reliefs matter more than ever. Speak to us before you sell — not after.
Book a free discovery call →Provided by Grosvenor.Solutions. HMRC rates for 2026/27. For guidance only — does not constitute tax advice.