Bureau of Wealth

Capital Gains Tax Calculator 2026/27

By the Bureau of Wealth team Updated

This calculator is general information, not financial advice. Check your own figures with the provider or a qualified adviser before acting on them.

Enter your gains, any losses and your income to see how much Capital Gains Tax you owe for the 2026/27 tax year, and how much of your gain is taxed at 18% or 24%.

Using 2026/27 rates rates checked 14 September 2026

The sale price minus what you paid and the costs of buying and selling, added up for every asset.

Salary, pension and other taxable income. It decides how much of your gain is taxed at 18%.

Business Asset Disposal Relief applies

Check the highlighted fields to see your results.

What this calculator assumes

  • You are an individual, not a trustee or personal representative, and your gains were made on or after 6 April 2026. The tax-free allowance is £3,000 and the rates are 18% and 24%, which apply to residential property and other assets alike in 2026/27.
  • You have already worked out each gain: the sale price minus what you paid and the costs of buying and selling. The calculator does not work out gains on shares you bought at different times, or any relief on selling your home.
  • Your taxable income is your yearly income minus the Personal Allowance, which shrinks above £100,000. GOV.UK also takes off any other Income Tax reliefs you are entitled to, so if you have any, enter your income after them.
  • The calculator uses the £37,700 basic rate band from GOV.UK's Capital Gains Tax guidance and does not ask where you live.
  • Losses you enter are deducted in full from this year's gains. Losses brought forward from earlier years follow different rules, because you only use enough of them to bring your gains down to the allowance.

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How Capital Gains Tax is worked out

Capital Gains Tax is charged on the profit when you sell or give away an asset that has gone up in value, not on the amount you receive. The calculator follows the method GOV.UK sets out. It takes your allowable losses off your total gains, then takes off the £3,000 tax-free allowance. It works out your taxable income by taking the Personal Allowance off your income. It then adds the taxable gain on top of your taxable income. Any part of the gain that fits inside the £37,700 basic rate band is taxed at 18%, and the rest at 24%.

If your income already fills the basic rate band, as it does for higher and additional rate taxpayers, the whole taxable gain is charged at 24%.

Worked examples from GOV.UK

GOV.UK gives two examples for 2026/27, and the calculator matches both. Each starts with taxable income of £20,000, which is an income of £32,570 before the Personal Allowance.

In the first, taxable gains are £12,600. After the £3,000 allowance, £9,600 is left. Added to £20,000 of taxable income, the total of £29,600 is inside the £37,700 band, so all £9,600 is taxed at 18%, giving £1,728.

In the second, taxable gains are £52,600, leaving £49,600 after the allowance. Only £17,700 of the basic rate band is unused, so £17,700 is taxed at 18% and £31,900 at 24%. The bill is £10,842.

What changes the result

Your income matters as much as the gain. With the calculator's starting figures of a £20,000 gain and £45,000 income, only £5,270 of the band is left, so the tax is £3,763.80. At an income of £60,000 the same gain costs £4,080, all at 24%.

Business Asset Disposal Relief charges qualifying gains at 18% from 6 April 2026, whatever your income. For that £60,000 earner, a qualifying £20,000 gain would cost £3,060 instead of £4,080. Check the qualifying conditions on GOV.UK before you rely on it.

Losses and gains that are not taxed

You can report a loss on a chargeable asset to HMRC and deduct it from gains in the same tax year. Losses you do not use can be carried forward, and you have up to 4 years after the end of the tax year you sold the asset to claim them. You cannot usually claim a loss on something you gave or sold to your spouse or civil partner, and gifts between you do not usually trigger the tax.

You do not pay Capital Gains Tax on investments held in an ISA, and you do not usually pay it when you sell your main home. If you are selling shares to use this year's allowance, the ISA allowance calculator shows how much of your £20,000 is left if you plan to reinvest the money in an ISA, and the ROI calculator shows what the investment returned before tax.

Frequently asked questions

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

It is £3,000 for individuals and £1,500 for trusts. You only pay Capital Gains Tax on your overall gains above it, so if all your gains for the year are under £3,000 there is nothing to pay.

Do I pay a higher rate on a second home or buy-to-let?

Not in 2026/27. Gains on residential property are charged at the same 18% and 24% rates as other assets. You may still pay tax on a home that is not your main residence, or on your main home if you let it out or used it for business.

Why does my salary change the tax on my gain?

The 18% rate only applies to the part of your gain that fits in the basic rate band after your taxable income is counted. The more of the band your income uses, the more of your gain is taxed at 24%.

Can I use losses from earlier years?

Yes, if you reported them to HMRC. GOV.UK says you deduct them only while your gains are still above the tax-free allowance, and carry any that are left to a future year. Enter only the amount you will actually use.

Do I pay Capital Gains Tax on shares in an ISA?

No. Gains on investments held in an ISA are not taxed and you do not need to report them on a tax return. Shares you hold outside an ISA are chargeable assets.

Sources

Figures come from institutions millions of people rely on. How we keep calculators accurate.