Capital Gains Tax calculator 2026/27
Enter your gain and annual income to see exactly how much CGT you owe after the £3,000 annual exempt amount and at the correct rate for your tax band.
Calculate Capital Gains Tax
CGT rates 2026/27
Annual Exempt Amount: £3,000
Reducing your CGT bill
- • Use your Annual Exempt Amount (£3,000) each year — it cannot be carried forward
- • Consider spreading asset sales across tax years
- • Transfer assets to a spouse before selling — no CGT on the transfer itself
- • Use ISAs for future investments — no CGT on gains inside an ISA
How Capital Gains Tax works in the UK
Capital Gains Tax (CGT) is charged on the profit (gain) when you sell or dispose of an asset that has increased in value. You are not taxed on the full sale proceeds — only the profit above your original cost (plus allowable expenses like solicitor fees and improvements for property).
The first £3,000 of gains each tax year is covered by your Annual Exempt Amount and is completely tax-free. Gains above that are taxed at your marginal rate — but CGT rates are lower than income tax rates (10%/20% vs 20%/40%).
CGT gains are added to your income for rate purposes — so if your income uses up your basic-rate band, your gains fall into the higher-rate band. Our calculator accounts for this automatically.