Capital Gains Tax Calculator.
18% or 24%, the £3,000 exemption and Business Asset Disposal Relief — your gain, taxed properly.
2026/27 rates: gains within your unused basic-rate band at 18%, above it 24% — the same for property, shares and everything else. The first £3,000 is exempt. Business Asset Disposal Relief taxes qualifying business gains at 18% flat (up to £1m lifetime). Report and payment deadlines differ by asset — UK residential property is 60 days — Everything runs in your browser — your figures never leave it. Estimates are general information, not advice: ask us about your own position.
The exit bill
Selling well is a calculation, not just a price.
Capital Gains Tax finally got simple to state and expensive to ignore: for 2026/27, gains within your unused basic-rate band are taxed at 18% and everything above it at 24% — the same rates for property, shares and crypto alike. The annual exempt amount is a slender £3,000. Because the rate hinges on your income in the year of sale, the same gain can cost thousands more in a good earnings year than a quiet one — which makes when you sell a tax decision, not just a market one.
For business owners the headline is Business Asset Disposal Relief: qualifying disposals — broadly, selling a trading business or a 5%+ stake in one after two qualifying years — are taxed at a flat 18% (from April 2026) on up to £1m of lifetime gains. The conditions are precise and the paperwork unforgiving, and the time to check them is before heads of terms, not after completion. That, and structuring a sale at all, is work we do.
Common questions.
What are the CGT rates and allowance for 2026/27?
18% on gains within your unused basic-rate band, 24% above it, for all asset types. The first £3,000 of gains each year is exempt. Your taxable income in the same year determines how much of the gain falls at 18% — the gain stacks on top of income.
When do I report and pay CGT?
UK residential property: report and pay within 60 days of completion, on a standalone HMRC return. Everything else: through Self Assessment, due 31 January after the tax year. Missing the 60-day property deadline is one of the most common penalties we see on new clients.
What is Business Asset Disposal Relief in 2026/27?
A reduced 18% rate (up from 14% in 2025/26) on qualifying business disposals, capped at £1m of gains over your lifetime. Broadly you need two years of trading and, for shares, 5% of votes and economic rights as an employee or officer. The conditions must hold throughout — check them well before selling.
Can I reduce a capital gain legitimately?
Timing across tax years to use two exemptions and lower-income years, transfers between spouses before sale (no-gain no-loss) to use both bands, offsetting realised losses, EIS deferral, and pension contributions that widen the basic-rate band. All standard, all better done in advance.
Keep going.
Selling a business
Structure the exit before the buyer structures it for you.
Open →Inheritance Tax Estimator
The other capital tax — and the one planning helps most.
Open →Tax advisory
Disposal timing, spouse transfers, BADR conditions — checked before you sign.
Open →Prefer a human with the numbers?
Selling property, shares or the business itself — the cheap mistakes all happen before completion. Talk to us first.