What is the Capital Gains Tax Annual Exempt Amount?

For 2026/27, the Annual Exempt Amount is £3,000 - the first £3,000 of gains each tax year is tax-free, after any allowable losses have been deducted.

Do I pay CGT on my main home?

Usually not - Private Residence Relief exempts your only or main home from Capital Gains Tax in most cases. This calculator doesn't apply that relief automatically, so only use it for a property that isn't your main residence, or for other assets like shares.

Are CGT rates different in Scotland?

No. Capital Gains Tax is reserved to Westminster, so the same rates and the same UK-wide basic rate band boundary apply everywhere, even though Scotland sets its own Income Tax bands for other income.

Capital Gains Tax Calculator

Estimate Capital Gains Tax on a property, shares or other asset sale for 2026/27, after allowable costs, losses and the Annual Exempt Amount.

Purchase Price

Sale Price

Asset type

Region

Region only affects tax on your other income. Capital Gains Tax rates and bands are UK-wide.

Other Taxable Income

Used to work out how much of the basic rate band is left for your gain

Tax year: 2026/27

Capital Gains Tax

Estimated CGT

£5,324

Gain£29,000

Annual Exempt Amount Used£3,000

Taxable Gain£26,000

Capital Gains Tax−£5,324

Net Profit£23,676

Rate breakdown

At 18%£15,270

At 24%£10,730

Annual Exempt Amount: £3,000. This doesn't account for relief on a main home (Private Residence Relief) or Business Asset Disposal Relief - figures use published 2026/27 rates and are estimates for general guidance only, so check your exact position with HMRC or a qualified adviser.

How Capital Gains Tax is worked out

Your gain is the sale price minus what you paid for the asset, minus allowable buying and selling costs and the cost of qualifying improvements. Any allowable losses are deducted from that gain first, then the Annual Exempt Amount covers the next slice tax-free. What's left is your taxable gain.

How the rate is set

Like dividends, a gain is stacked on top of your other taxable income. Whatever part of the gain falls within your remaining basic rate band is taxed at the lower rate; the rest is taxed at the higher rate. Since 30 October 2024, the rates for most assets - shares, other investments, and residential property - have been the same.

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