Capital Gains Tax calculator 2026/27

Capital Gains Tax is paid on the profit when you sell or give away something that has gone up in value, such as shares, a second home or a buy-to-let.

Enter your total gains for the tax year and your income, and see how much tax you owe and at which rate.

How it's calculated

Start with your gains for the year, after taking off any allowable losses.
The first £3,000 is tax free. This is the annual exempt amount.
Gains that fit into what is left of your basic rate band of £37,700 are taxed at 18%. Gains above it are taxed at 24%.
Your taxable income uses the band first, so the more you earn, the less room is left for gains at the lower rate.

An example

HMRC's example: with taxable income of £20,000 and gains of £52,600, £17,700 is taxed at 18% and £31,900 at 24%. The tax is £10,842.

Frequently asked questions

Do I pay Capital Gains Tax when I sell my home?

Usually not, if it has been your main home. You may pay on part of the gain if you let it out, used it for business or it is very large. A second home or a buy-to-let is taxed.

Which gains are tax free?

Gains on ISAs, UK government gilts and Premium Bonds, and betting or lottery winnings are free of Capital Gains Tax. Your car is not taxed either.

Can I use losses to reduce the tax?

Yes. Losses in the same tax year are taken off your gains first. Unused losses can be carried forward, and you can claim them up to 4 years after the end of the tax year you made them.

When do I pay Capital Gains Tax on a UK home?

If you sell a UK residential property, you report it and pay the tax within 60 days of completing the sale.

Key terms

Gain: The difference between what you paid for an asset and what you sold it for, less allowable costs.
Annual exempt amount: The gains you can make each tax year before paying Capital Gains Tax.

Up-to-date official data

Data checked against the official source on 14 October 2026.

We check the official sources automatically, every day.

See all sources

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