Capital Gains Tax Calculator 2026/27
Sold shares, funds, crypto or other assets at a profit? Enter your gain and income to see the taxable gain after the £3,000 allowance and your CGT at 18% and 24%.
Last updated 4 July 2026 · Written and reviewed by Mustafa Bilgic
Capital gains tax calculator
CGT on shares, funds, crypto and other assets, 2026/27.
For shares and most assets. Residential property uses the same 18%/24% — see our property CGT tool. Confirm on GOV.UK.
How Capital Gains Tax works in 2026/27
Capital Gains Tax (CGT) is charged on the profit when you sell or dispose of an asset that's grown in value — shares, funds, cryptocurrency, a second property, business assets or valuable possessions. You're taxed on the gain, not the sale price, and only after deducting the annual exempt amount of £3,000. Since 30 October 2024 the rates on most assets are 18% where the gain sits in your unused basic-rate band and 24% above it — the same rates that now apply to residential property.
A £20,000 gain on shares with income of £35,000: deduct the £3,000 allowance to leave £17,000 taxable. With £15,270 of basic-rate band left, £15,270 is taxed at 18% (£2,748.60) and £1,730 at 24% (£415.20) — CGT of £3,163.80.
The 18% and 24% split
CGT rates depend on your income because your gain effectively sits on top of it. First work out how much of your basic-rate band is unused: £37,700 minus the income you've already taxed above the personal allowance. Whatever gain fits inside that unused band is taxed at 18%; anything above is taxed at 24%. Higher and additional-rate taxpayers, whose income already exceeds £50,270, have no band left and pay a flat 24% on the whole taxable gain.
| Item | 2026/27 |
|---|---|
| Annual exempt amount | £3,000 (£1,500 trusts) |
| Basic-rate CGT | 18% |
| Higher-rate CGT | 24% |
| Business Asset Disposal Relief | 14% (up to £1m lifetime) |
Losses, spouses and the allowance
You can offset capital losses from other disposals against your gains, and carry unused losses forward to future years if you report them within the deadline. Transfers between spouses and civil partners are exempt, so couples can share assets to use two £3,000 allowances and two sets of basic-rate band. And gains inside an ISA or pension are completely free of CGT — another reason to hold growth investments in your £20,000 ISA allowance where possible.
Shares, crypto and pooling
For shares and crypto of the same type, HMRC uses pooling (the Section 104 holding) to work out your average cost, with special "same-day" and "30-day" matching rules for disposals close to a purchase. Crypto is treated like any other chargeable asset — swapping one token for another is a disposal, not just cashing out to pounds. Keep detailed records of every buy and sell. This calculator works on your net gain figure; if you're selling a property specifically, use our CGT on property calculator, which handles buying and selling costs.
Reporting and paying CGT
Report gains on shares and most assets through Self Assessment after the tax year ends, or use HMRC's real-time service. Residential property gains must be reported and paid within 60 days of completion. The £3,000 allowance can't be carried forward, so if you're sitting on gains it can pay to spread disposals across tax years — our dividend tax calculator helps with the income side of the same portfolio. Full guidance is on GOV.UK.
Frequently asked questions
What is the Capital Gains Tax allowance for 2026/27?
The annual exempt amount is £3,000 (£1,500 for trusts). You only pay CGT on gains above this in the tax year. It can't be carried forward, so unused allowance is lost at the end of each year.
What are the CGT rates for 2026/27?
For shares and most assets, gains are taxed at 18% where they fall within your unused basic-rate band and 24% above it, after the £3,000 allowance. Higher and additional-rate taxpayers pay a flat 24%. These are the same rates that apply to residential property.
Do I pay Capital Gains Tax on cryptocurrency?
Yes. Crypto is a chargeable asset, so selling it, swapping one token for another, or spending it can all trigger CGT on the gain. The same £3,000 allowance and 18%/24% rates apply, and HMRC's pooling rules determine your cost.
How is my CGT rate decided?
Your gain sits on top of your income. The part that fits in your unused basic-rate band (£37,700 minus income already taxed above the personal allowance) is taxed at 18%; anything above is 24%. If your income already exceeds £50,270, the whole taxable gain is taxed at 24%.
Are ISA and pension gains free of CGT?
Yes. Gains on investments held inside a stocks and shares ISA or a pension are completely free of Capital Gains Tax, which is a strong reason to shelter growth investments within your annual ISA allowance.