Disposal tools

Capital Gains Tax Calculator 2026

Easily estimate your Capital Gains Tax (CGT) on the sale of property, shares, or business assets. Check your allowance and HMRC liability with the latest UK tax rates.

2026/27 ratesChecked against GOV.UK on 4 September 2026Nothing is stored unless you ask us to email it
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CGT on Residential Property

Rates for residential property are currently 18% for basic rate taxpayers and 24% for higher/additional rate taxpayers.

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Annual Exempt Amount

For 2026/27 each individual has a tax-free allowance of £3,000. Gains below it are not taxable, and it cannot be carried forward if unused.

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Business Asset Disposal Relief (BADR)

Qualifying business disposals may benefit from a 10% rate on the first £1 million of gains through BADR.

Looking to minimize your CGT bill?

Our tax specialists employ advanced strategies to protect your wealth during asset disposal.

  • check_circle_outline Strategic utilization of capital losses
  • check_circle_outline Spousal asset transfers for double allowance
  • check_circle_outline EIS and VCT reinvestment relief planning
  • check_circle_outline Trust structures for long-term disposal

"AJH reduced our effective tax rate by 14% on the sale of our commercial portfolio. Highly recommended."

David Henderson
CEO Henderson Property Group

What is Capital Gains Tax (CGT)?

Capital Gains Tax is a UK tax applied to the profit (the "gain") you make when you sell or dispose of an asset that has increased in value. It is strictly the profit you make that is taxed, not the total amount of money you received from the sale.

How to calculate Capital Gains Tax: Deduct your original purchase price and any allowable selling/improvement costs from your final sale price. If your total gains for the tax year exceed the Annual Exempt Amount (£3,000 for 2026/27), you pay tax on the remainder. The rate depends on your income tax band: 18% where the gain falls within the basic rate band and 24% above it. Since 30 October 2024 the same rates apply to shares and business assets as to residential property — there is no longer a lower rate for non-property gains.

Business asset sales may qualify for Business Asset Disposal Relief (resulting in a flat 10% rate). Structuring your investments through an expert Accountant drastically minimizes CGT exposure and ensures you utilize all available transfer allowances.

Book a complimentary 30-minute consultation with one of our senior tax advisors today.

An estimate, not a tax calculation

These figures use 2026/27 rates for England and Northern Ireland and only the details you have typed in. Scotland and Wales set some of their own rates, and allowances, reliefs, other income and your tax code can all change the answer considerably.

We check the rates behind these tools against GOV.UK and believe them correct to the best of our knowledge, but we cannot guarantee the result is accurate for your circumstances and do not accept responsibility for decisions made on it. Please do not file a return or commit to anything on this figure alone — do your own research, and speak to a qualified accountant who can see your full position.

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