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Determining Capital Gains Tax Accurately
Capital Gains Tax (CGT) Calculator 2026/27
Use our Capital Gains Tax Calculator to estimate how much tax you may pay when selling assets such as property, shares, investments, or cryptocurrency. This capital gains tax calculator applies current UK tax rules to help you quickly calculate your potential CGT liability.
What Is Capital Gains Tax?
Capital Gains Tax (CGT) is a tax on the profit you make when you sell or dispose of certain assets, including UK property, that have increased in value. For residential property, CGT applies to gains on second homes, Buy to Let properties and other investment properties. Your main residence can be exempt under Private Residence Relief (PRR).
A capital gains tax calculator helps estimate the tax payable when disposing of an asset that has increased in value. By entering the purchase price, sale price, and allowable costs, the calculator provides an estimate of the capital gain and the tax owed.
Key Points
- CGT is calculated on the gain, not the sale price
- Gains are generally the sale price minus acquisition cost, allowable expenses and reliefs.
- The rate of CGT depends on your Income Tax band and the nature of the gain
How the Capital Gains Tax Calculator Works
CGT Is Calculated Using This Formula:
Gain = Sale Price − Purchase Price − Allowable Costs − Reliefs
Here, allowable costs include:
Our CGT calculator automatically factors all this in and gives you an accurate picture of your CGT on residential property, CGT on commercial property, CGT on shares and investments and more.
What Is Capital Gains Tax (CGT) on Residential Property?
Capital Gains Tax (CGT) on residential property applies when you sell or dispose of a property that is not your main residence, such as buy-to-let properties, holiday homes, or second homes. If the property has been your main home, you may qualify for Private Residence Relief (PRR), which can exempt some or all of the gain.
A capital gains tax calculator can help estimate the CGT payable when selling a buy-to-let property or second home by factoring in the purchase price, sale value, allowable costs, and applicable reliefs.
The gain is calculated as the difference between the sale price and the purchase price, minus allowable costs such as legal fees, stamp duty, and capital improvements. Reliefs such as Private Residence Relief and the annual CGT allowance may reduce the taxable gain.
CGT Rates for Residential Property
Taxpayer Type
CGT Rate
Basic Rate (Threshold £50,270) | 18% |
Higher Rate (Income Above the Basic Rate Threshold) | 24% |
What Is Capital Gains Tax on Commercial Property?
CGT applies when you sell or dispose of commercial property, including offices, retail units, warehouses and business land. Private Residence Relief does not apply, so the full gain is generally taxable.
The calculation subtracts allowable acquisition and disposal costs and applies the annual CGT exemption. As with residential property, the gain is added to your other taxable income to determine the rate: gains within the basic rate band are taxed at 18% and gains above that at 24%.
CGT Rates for Commercial Property
Taxpayer Type
CGT Rate
Basic Rate (Threshold £50,270) | 18% |
Higher Rate (Income Above the Basic Rate Threshold) | 24% |
What Is Capital Gains Tax on Shares and Investments?
CGT applies to gains from shares, unit trusts, Exchange-Traded Funds (ETFs) and other investments not held in tax-exempt accounts like ISAs. Gains are calculated as disposal proceeds minus purchase costs and allowable fees, minus the annual CGT exemption.
The taxable gain is added to your other income to determine the rate: if the total stays within the basic income band, the portion of the gain in that band is taxed at 18%, with the remainder taxed at 24%.
CGT Rates for Shares and Investments
Taxpayer Type
CGT Rate
Basic Rate (Threshold £50,270) | 18% |
Higher Rate (Income Above the Basic Rate Threshold) | 24% |
What Is Capital Gains Tax on Crypto?
HMRC treats cryptoassets, including cryptocurrency and digital tokens, as chargeable assets for CGT. Tax applies when you sell, exchange, spend or gift crypto outside tax-exempt accounts. Gains are calculated as disposal value minus acquisition cost, less allowable costs such as exchange fees, and after applying the annual exemption.
CGT Rates for Cypto
Taxpayer Type
CGT Rate
Basic Rate (Threshold £50,270) | 18% |
Higher Rate (Income Above the Basic Rate Threshold) | 24% |
What Is Private Residence Relief (PRR)?
Private Residence Relief (PRR) is a Capital Gains Tax relief that can exempt some or all of the gain when you sell a property that has been your only or main residence at any point during your period of ownership.
If the property was your only home for the entire time you owned it, full PRR applies and the entire gain is usually exempt from CGT.
If the property was your main residence for only part of the ownership period, partial PRR applies. In this case, the gain is apportioned based on the period you lived in the property compared to the total period of ownership.
In addition, the final 9 months of ownership are automatically treated as a qualifying period for PRR, even if you were not living in the property during that time, provided the property was your main residence at some point during ownership.
Special Circumstances
In certain limited situations, the final exemption period can be extended to 36 months, including where:
- The owner is disabled
- The owner is a long-term resident in a care home
- The property has not been used as another person’s main residence during that time
PRR does not apply to periods where the property was never your main residence, and it may be restricted if part of the property was used exclusively for business purposes
What Is the Capital Gains Tax Allowance?
The Capital Gains Tax (CGT) allowance, or the Capital Gains Tax Annual Exempt Amount, is the amount of capital gains you can realise each tax year before you have to pay Capital Gains Tax.
For the 2025/26 and 2026/27 tax years, the Annual Exempt Amount for individuals is £3,000 per person, per tax year. This means the first £3,000 of your total taxable gains in the tax year is free from CGT. Only gains above this threshold are subject to the applicable CGT rates.
How the Annual Exemption Works
The exemption applies to your total net gains for the tax year after:
If your total net gains are £3,000 or less, no CGT is payable (though reporting may still be required).
Important Rules to Know
Our CGT calculator automatically deducts the Annual Exempt Amount before applying the relevant CGT rates, ensuring your estimated liability reflects the current HMRC rules.
CGT on Property Held in a Limited Company
When UK property is owned through a limited company or a special purpose vehicle (SPV), personal Capital Gains Tax does not apply on disposals. Instead, gains arising on the disposal of the property are treated as chargeable gains for Corporation Tax purposes and are taxed within the company’s tax return.
Once the gain has been taxed within the company, any extraction of the remaining profits (for example, in the form of dividends to shareholders) may trigger additional personal tax liabilities for the individual recipients. Dividend tax rates and personal tax allowances will determine the net tax outcome on funds distributed from the company.
Non-UK Resident Capital Gains
Non-UK resident property owners are generally liable for UK Capital Gains Tax on disposals of UK residential property. Under current rules, the gain on disposal of UK residential property by non-UK resident individuals and some non-UK entities is subject to UK CGT on broadly the same basis as for UK residents.
For UK residential property disposals, non-UK residents must normally report the disposal and pay the CGT due within 60 days of completion using the UK property disposal return. Penalties and interest can apply for late reporting or payment.
Who Should Use Our CGT Calculator?
Our CGT calculator is particularly useful for portfolio landlords managing multiple Buy-to-Let properties and looking to plan tax-efficient disposals, property developers calculating gains from development projects or sales of completed units, overseas investors who need to understand UK CGT obligations on residential property and limited company owners or SPVs where the tax treatment differs from personal ownership.
For more information you can visit our complete guide on Capital Gains Tax.
For 2026/27, the main CGT rates are 18% and 24% for individuals. These apply to most assets (including property, shares, and funds). The rate depends on how much of your taxable income and gains fall within or above the basic rate band, meaning you may pay both rates on different portions of your gains.
Because: Our statement says “all chargeable assets,” which is mostly true for main rates, but note:
- Business Asset Disposal Relief / Investors’ Relief → different rates (e.g. 18% from April 2026)
- Carried interest → separate rules
- Certain reliefs/exemptions can change outcomes
CGT on a residential property gain is charged at 18% and 24% for 2026/27. After deducting allowable costs and the £3,000 annual exempt amount, the taxable gain is assessed separately. Your taxable income determines how much of the basic rate band is available, with that portion of the gain taxed at 18% and any excess at 24%.
If you dispose of a UK residential property and realise a chargeable gain, you must report and pay any CGT within 60 days of completion using HMRC’s UK Property Reporting Service. The deadline runs from the completion date. No report is required if the gain is fully covered by Private Residence Relief or results in a loss. Late filing may result in penalties starting at £100, with additional charges for longer delays
Yes. Spouses and civil partners each have a £3,000 annual exempt amount and can hold property jointly. Transfers between them are treated as no gain/no loss, allowing assets to be reallocated before disposal. This can enable use of a second exemption and potentially lower CGT rates if one spouse has unused basic rate band. For 2026/27, the maximum tax saving from using both annual exemptions is £1,440 in total.
Assets generally exempt from CGT include your main residence (if fully covered by Private Residence Relief), ISA and pension investments, private cars, personal belongings worth £6,000 or less per item, UK government bonds (gilts), Premium Bonds, and lottery or betting winnings. Transfers between spouses and civil partners are treated as no gain/no loss, meaning no immediate CGT arises.
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