UK Capital Gains Tax on shares or property in 2026-27: the £3,000 allowance, 18% and 24%
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 17 Oct 2026.In the 2026-27 tax year UK Capital Gains Tax is charged on gains above the £3,000 allowance, at 18% on the part that fits in the unused basic rate band and 24% on the rest. Shares and property use the same rates. A £12,600 gain on a £20,000 taxable income costs £1,728.
Sale price less the purchase price and the costs of buying, improving and selling, added up for the tax year.
Salary, pension, rent and other income before tax. It decides how much of the 18% band is left.
£1,728.00
You keep £10,872.00 of £12,600.00 in net gains.£17,700.00 of your basic rate band is unused, so that much of your gains is taxed at 18%.
You do not usually pay tax when you sell your own home; a second home or buy-to-let is taxed at the same rates as shares.
Not included: losses carried forward from earlier years, trusts, carried interest, Scottish bands and the BADR lifetime limit.
GOV.UK Capital Gains Tax rates and allowances for 2026 to 2027, checked 17 Oct 2026. An estimate.
| Gains less losses | £12,600.00 |
| Tax-free allowance | −£3,000.00 |
| Taxable gains | £9,600.00 |
| Personal Allowance | £12,570.00 |
| Taxable income | £20,000.00 |
| Basic rate band left (of £37,700) | £17,700.00 |
| Gains at 18% | £9,600.00 → £1,728.00 |
| Gains at 24% | £0.00 → £0.00 |
| Capital Gains Tax | £1,728.00 |
2026-27 · Rates and rules read from the sources listed on this page (the earliest on 17 Oct 2026); they may have changed since.
Type your total gains for the tax year: sale price less what you paid and the costs of buying and selling.
Type any losses made in the same tax year.
Type your income for the year before tax, so the calculator can find your basic rate band.
Choose Business Asset Disposal Relief if your gains qualify for it.
Read the tax, the part taxed at 18% and the part taxed at 24%.
This calculator works out Capital Gains Tax for an individual on gains made from 6 April 2026, from HMRC's Capital Gains Tax pages on GOV.UK (rates and allowances) and the Income Tax rates page for the Personal Allowance.
The steps GOV.UK gives. Work out your taxable income: income less the £12,570 Personal Allowance, which falls by £1 for every £2 of income above £100,000. Total your gains, take off losses from the same year and the £3,000 tax-free allowance. Add what is left to your taxable income. The part inside the £37,700 basic rate band pays 18%; anything above pays 24%.
GOV.UK's two examples.
| Taxable income | Taxable gains | At 18% | At 24% | Tax |
|---|---|---|---|---|
| £20,000 | £12,600 | £9,600 | £0 | £1,728 |
| £20,000 | £52,600 | £17,700 | £31,900 | £10,842 |
Higher earners. Once taxable income passes £37,700 there is no basic rate band left, so every pound of taxable gains pays 24%.
Business Asset Disposal Relief. Qualifying gains on selling a business are taxed at 18% from 6 April 2026, whatever the income.
Your home. You do not usually pay tax when you sell your own home. A second home or buy-to-let is taxed at the same rates as shares.
Not included. Losses carried forward from earlier years, trusts and personal representatives, carried interest, Scottish income tax bands and the lifetime limit of Business Asset Disposal Relief. For tax on buying a property, use the UK Stamp Duty Calculator; for income from shares, the UK Dividend Tax Calculator.
Everything runs in your browser; nothing you type is sent anywhere.
From 6 April 2026 an individual pays 18% on the part of taxable gains that fits inside the unused basic rate band and 24% on the rest. Higher and additional rate taxpayers pay 24% on all their taxable gains. Gains qualifying for Business Asset Disposal Relief are taxed at 18%.
The tax-free allowance, called the Annual Exempt Amount, is £3,000 for an individual and £1,500 for trusts in 2026-27. Only overall gains above it are taxed, and losses made in the same tax year are deducted from gains before the allowance is applied.
Take your income, subtract the £12,570 Personal Allowance to get taxable income, and see how much of the £37,700 basic rate band is left. Gains up to that amount, after the £3,000 allowance, pay 18%. With £20,000 of taxable income, £17,700 of gains pay 18% and anything above pays 24%.
GOV.UK says you do not usually pay tax when you sell your home. A second home or a buy-to-let flat is taxed at the same 18% and 24% rates as shares, after the £3,000 allowance and any losses from the same year.
For someone earning £60,000 a year the basic rate band is already used, so £47,000 of the £50,000 gain is taxed at 24% after the £3,000 allowance: £11,280. For someone with no other income, £37,700 would be taxed at 18% and £9,300 at 24%, giving £9,018.
A relief for selling all or part of a business you own, when the gains qualify. From 6 April 2026 GOV.UK lists an 18% rate for sole traders, partnerships and trustees with qualifying gains, whatever their income. Shares and property that do not qualify pay the normal 18% and 24%.
Rates and rules change; check the source before you rely on a figure.
Still stuck? Ask about UK Capital Gains Tax Calculator 2026-27 and anybody who knows can answer. No account needed.
Same job, other tools: SDLT Calculator 2026: Stamp Duty Land Tax – Stamp Duty Land Tax for England and Northern Ireland, with every band shown · Scotland Income Tax Calculator – Scottish income tax for 2026-27 across all six bands, with National Insurance · Salary and Dividends Tax Calculator UK – Income tax on a director salary plus dividends for 2026-27, band by band · Land Transaction Tax Calculator (Wales) – Welsh Land Transaction Tax at the main and higher residential rates · Dividend Tax Calculator UK 2026 – How much tax you pay on dividends in the UK after the £500 allowance · SSP Daily Rate Calculator – SSP per day for 1 to 7 qualifying days a week, rounded up to the penny like HMRC.
More for UK: all 13 UK calculators.