CGT calculator 2026/27
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
For a 2026/27 gain, subtract the £3,000 annual exempt amount. Slice the remainder by the basic-rate band still available (taxable income up to £50,270). Apply 18% to the slice inside the band, 24% to the slice above8. BADR gains within the £1m lifetime cap are taxed at 18%9.
Worked example
Basic-rate payer with £35,000 taxable income realises a £40,000 non-property gain. After the £3,000 allowance, £37,000 is taxable. Basic-rate headroom is £50,270 − £35,000 = £15,270. £15,270 at 18% = £2,749. £21,730 at 24% = £5,215. Total CGT £7,964.
Inputs the calculator needs
- Gain (£) – sale price minus base cost, minus allowable expenses.
- Taxable income (£) – after the personal allowance, to set basic-rate headroom.
- Residential or non-residential – both at 18/24% from 30 Oct 2024.
- BADR eligibility – applies the 18% flat rate inside the lifetime limit.