UK Capital Gains Tax Calculator — CGT at 18% and 24% After the £3,000 Allowance

Estimate Capital Gains Tax for the 2026/27 tax year (6 April 2026 to 5 April 2027). Your £3,000 annual exempt amount comes off first, then the gain stacks on top of your taxable income: the slice inside your unused basic-rate band is taxed at 18%, the rest at 24%. Rates checked 29 October 2026 against GOV.UK. Everything runs in your browser — an estimate, not tax advice.

Asset sold

Shares, funds, crypto, business assets and second assets go under “Other”. In 2026/27 both types use the same 18% and 24% rates — the choice still changes your reporting note below, because residential property has a 60-day report-and-pay rule.

Your total taxable income (£)

Taxable income is your income after your Personal Allowance and any reliefs — the figure GOV.UK stacks the gain on top of. On a £30,000 salary with the standard £12,570 Personal Allowance and no other reliefs, enter £17,430. The basic-rate band is the first £37,700 of taxable income.

Gain on this asset (£)

What you sold it for minus what it cost you — before the deductions and allowance below. If you own only a share of the asset, enter your share of the gain.

Other gains already using this year’s allowance (£)

Optional. If other disposals this tax year have already used some or all of your £3,000 annual exempt amount, enter how much of the allowance they used. Leave empty if this is your only gain.

Allowable costs / losses brought forward (£)

Optional deductions taken off this gain before the allowance: allowable costs not already netted into the gain above, plus unused allowable losses from earlier tax years that you have reported to HMRC.

2026/27 figures used: annual exempt amount £3,000 · CGT 18% within the basic-rate band and 24% above it (both asset types) · basic-rate band £37,700 of taxable income · Personal Allowance £12,570 · higher-rate threshold £50,270. Source: GOV.UK, Capital Gains Tax rates and allowances and Income Tax rates and Personal Allowances. Rates checked 29 October 2026.

Capital Gains Tax due (estimate)

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Taxable gain after allowance

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Tax at 18%

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Tax at 24%

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How it is worked out

Gain—

Less allowable costs / losses brought forward—

Less annual exempt amount used (£3,000 in 2026/27)—

Taxable gain—

Charged at 18% (inside basic-rate band)—

Charged at 24% (above basic-rate band)—

Basic-rate band left before this gain (£37,700 band)—

Effective rate on the taxable gain—

The effective rate blends the 18% and 24% slices. Your gain is applied against the highest-rate slice first in effect, because the allowance is deducted before the gain is split across the band — the same result as GOV.UK’s worked examples.

Reporting & what this estimate leaves out

Residential property: if tax is due on a UK residential property disposal, you must normally report and pay within 60 days of completion using a Capital Gains Tax on UK property account. This calculator estimates the tax only — it does not cover the 60-day reporting mechanics, estimates on account, or the later Self Assessment reconciliation.

Scotland: Capital Gains Tax rates and the £3,000 allowance are the same UK-wide, but Scottish Income Tax bands differ from the rest of the UK. This tool splits the gain using the UK basic-rate band of £37,700, so treat the result as an estimate if you are a Scottish taxpayer.

Not covered: your main home is usually exempt under Private Residence Relief and is not modelled here; neither are Business Asset Disposal Relief (18% in 2026/27 on qualifying gains), Investors’ Relief, carried interest, trusts (24% flat, £1,500 allowance for most trustees), the Personal Allowance taper above £100,000, or pension and gift reliefs. Losses from the same year must come off before brought-forward losses in a real return — this tool combines your deductions into one figure. Check your own position on GOV.UK or with a qualified tax adviser.

CGT due (estimate)

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Estimate UK Capital Gains Tax for 2026/27 — £3,000 allowance first, then 18% inside your basic-rate band and 24% above it. Rates checked 29 October 2026.

UNDERSTAND YOUR RESULTS

UK Capital Gains Tax Calculator — CGT at 18% and 24% After the £3,000 Allowance guide

Estimate Capital Gains Tax for the 2026/27 tax year (6 April 2026 to 5 April 2027): your £3,000 annual exempt amount comes off first, then the gain stacks on top of your taxable income — 18% on the slice inside your unused basic-rate band and 24% on the rest, for residential property and other chargeable assets alike. Rates checked 29 October 2026 against GOV.UK.

How to use this tool

Choose the asset type: residential property, or other chargeable assets such as shares, funds and crypto. In 2026/27 both use the same 18% and 24% rates — the choice changes your reporting note, because residential property carries a 60-day report-and-pay rule.
Enter your total taxable income — your income after your Personal Allowance and any reliefs, not your gross salary. On a £30,000 salary with the standard £12,570 Personal Allowance, that is £17,430.
Enter the gain on this asset: what you sold it for minus what it cost you, before the deductions and allowance below. Enter only your share if the asset was jointly owned.
If other disposals this tax year have already used some of your £3,000 annual exempt amount, enter how much of the allowance they used — the calculator only applies what is left.
Add any allowable costs or unused losses brought forward from earlier tax years as deductions — they come off the gain before the allowance.
Read the breakdown: taxable gain after the allowance, how much is charged at 18% and at 24%, the total CGT and the effective rate, then check the reporting note for your asset type.

A worked example

Your taxable income is £30,000 and you make a £50,000 gain on a residential property, with no other gains or deductions. The £3,000 annual exempt amount leaves a taxable gain of £47,000. Your basic-rate band is £37,700, so £7,700 of band is still unused (£37,700 − £30,000): that slice is taxed at 18% = £1,386. The remaining £39,300 is taxed at 24% = £9,432. Total Capital Gains Tax is £1,386 + £9,432 = £10,818 — an effective rate of 23.02% on the taxable gain. Because the asset is residential property, any tax due must normally be reported and paid within 60 days of completion.

What you can do with this tool

Calculate UK Capital Gains Tax for 2026/27 with the £3,000 annual exempt amount deducted first.
Split the taxable gain across the 18% basic-rate slice and the 24% higher slice using your taxable income and the £37,700 basic-rate band.
Switch between residential property and other chargeable assets and see the reporting note that applies to each.
Enter other gains that have already used part of this year’s allowance so only the remaining allowance is applied.
Deduct allowable costs and losses brought forward before the allowance, and see the full step-by-step breakdown.
See tax at each rate, total CGT and the effective rate on the taxable gain, with the Scotland and 60-day reporting simplifications stated on the page.

How it works

Taxable gain = gain − allowable costs and losses brought forward − the annual exempt amount still available (£3,000 for individuals in 2026/27, less any allowance already used by other gains this year). The taxable gain then stacks on top of taxable income (income after the Personal Allowance) against the £37,700 basic-rate band: the slice that fits in the unused band is taxed at 18%, the rest at 24%. Deducting the allowance before slicing gives the same result as GOV.UK’s rule that the allowance may be set against the gains charged at the highest rates — the method reproduces both of GOV.UK’s published 2026/27 worked examples exactly (£1,728 and £10,842). Total CGT = 18% slice + 24% slice; the effective rate is the total divided by the taxable gain. Figures from GOV.UK (Capital Gains Tax rates and allowances; Income Tax rates and Personal Allowances), rates checked 29 October 2026.

Before you rely on the result

An estimate for straightforward individual disposals in 2026/27, not tax advice. You enter taxable income after your Personal Allowance, so the Personal Allowance taper above £100,000, pension contributions and other reliefs must already be reflected in the figure you type. Scotland follows UK Capital Gains Tax rules and rates, but Scottish Income Tax bands differ — this tool splits the gain using the UK basic-rate band of £37,700, so Scottish taxpayers should treat the split as approximate. The calculator estimates the tax only: it does not cover the 60-day residential property reporting mechanics, Private Residence Relief on your main home, Business Asset Disposal Relief or Investors’ Relief (18% on qualifying gains in 2026/27), carried interest, trusts, or the strict ordering of same-year losses before brought-forward losses in a real return. Rates checked 29 October 2026; check GOV.UK for later changes.

Frequently asked questions

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

The annual exempt amount is £3,000 for individuals (and £1,500 for most trustees). You only pay Capital Gains Tax on your total gains for the tax year above that amount, after deducting allowable losses. The allowance was £12,300 in 2022/23, fell to £6,000 in 2023/24 and has been £3,000 since 2024/25 — it cannot be carried forward if you do not use it.

Are the Capital Gains Tax rates different for property?

Not in 2026/27. Residential property gains were once taxed at 18% and 28% while other assets paid 10% and 20%, but the residential higher rate fell to 24% in April 2024 and the October 2024 Budget raised other assets to 18% and 24% from 30 October 2024. Both asset types now use 18% within the basic-rate band and 24% above it — property still differs on reporting, with a 60-day deadline.

How does my income decide whether I pay 18% or 24%?

Your gain stacks on top of your taxable income. The basic-rate band covers the first £37,700 of taxable income, so if your taxable income is £30,000, the first £7,700 of your taxable gain is charged at 18% and everything above that at 24%. If your taxable income already fills or exceeds the band, the whole taxable gain is charged at 24%.

Does Scotland have different Capital Gains Tax?

No — Capital Gains Tax rates and the £3,000 allowance are set UK-wide and are the same in Scotland. What differs is Scottish Income Tax, which has its own bands, and those bands decide where the 18% slice ends. This calculator uses the UK basic-rate band of £37,700, so the rate split is an estimate for Scottish taxpayers even though the allowance and rates are exact.

What is the 60-day rule for property?

If you dispose of a UK residential property and Capital Gains Tax is due, you must normally report the disposal and pay the tax within 60 days of the completion date, using a Capital Gains Tax on UK property account — separate from your Self Assessment return. This calculator works out the estimated tax only; it does not file the 60-day return or handle payments on account.

Can I deduct losses and costs from my gain?

Yes. Allowable losses from the same tax year come off your gains first, and unused losses from earlier years that you have reported to HMRC can then be brought forward — enter them in the deductions field, along with allowable costs that are not already netted into your gain figure. In a real return, brought-forward losses are only used down to the level of the annual exempt amount, with any excess carried forward again.