What is the Capital Gains Tax annual exempt amount?

For 2024/25 the annual exempt amount is £3,000 per person. Gains above this are taxed. Confirm the 2026/27 figure on GOV.UK, as it is set each tax year.

What are the CGT rates for 2026/27?

From 30 October 2024, CGT on most assets is 18% (basic rate) or 24% (higher/additional). Residential property rates were aligned to these. Rates follow your Income Tax band.

How is CGT calculated?

CGT is charged on the gain (sale price minus original cost and allowable costs), less the annual exempt amount, then taxed at your marginal rate. Bed-and-breakfasting and ISA/SIPP wrappers can reduce or eliminate the gain.

2026/27 Tax Year

Capital Gains Tax Calculator (UK)

Estimate Capital Gains Tax on the sale of shares, funds or property for 2026/27. After the annual exempt amount, most gains are taxed at 18% or 24% depending on your Income Tax band.

CGT Rates & Allowance

Charged on the gain, not the sale price, above the annual exempt amount.

Item	2026/27 (confirm on GOV.UK)
Annual exempt amount	£3,000 (per person)
Basic-rate band	18%
Higher / additional	24%

💡 Worked example

🔧A £10,000 gain with a £3,000 allowance leaves £7,000 taxable. At 18% that's £1,260; at 24% it's £1,680. Use the calculator to model your exact gain and band.

CGT Saving Tips

Use your allowance: £3,000 per person, per year — spouses can each use it.
ISAs & pensions: gains inside these wrappers are CGT-free.
Offset losses: capital losses reduce gains in the same or future years.
Time disposals: spreading gains across tax years can stay under the allowance.