What are the CGT rates on shares and residential property in 2026-27?

Basic rate taxpayers pay 18% CGT, while higher and additional rate taxpayers pay 24% CGT across residential property, listed shares, and business assets.

Is my primary home subject to Capital Gains Tax?

No, Private Residence Relief (PRR) exempts 100% of gains made from selling your only or main family home.

Can I offset capital losses against capital gains?

Yes, allowable capital losses from the same or previous tax years can be deducted from your total gains to reduce taxable CGT.

What is the deadline for reporting residential property CGT?

UK residents must report and pay CGT on taxable UK residential property disposals within 60 days of completion.

United Kingdom•Tax Year 2026-27

UK Capital Gains Tax Calculator

Calculate UK Capital Gains Tax (CGT) on shares, investments, and residential property after applying the £3,000 Annual Exemption.

Schedule 2026-27

Input Parameters

Annual Gross Income£45,000.00

Estimated Tax Liability

£0.00

Effective Rate19.86%

Monthly Net£0.00

Total Tax£0.00

Monthly Tax£0.00

Weekly Net£0.00

Step-by-Step Practical Calculations

Worked Calculation Examples (United Kingdom)

Real-world numerical scenarios showing how statutory tax brackets, deductions, and exemptions are applied step-by-step.

Example 1£15,000.00 Gain

Capital Gain on Shares (£15,000 Net Profit)

Higher-rate taxpayer realizing a £15,000 capital gain on listed shares.

Calculation Breakdown

Total Capital Gain£15,000.00

Annual Exempt Allowance-£3,000.00

Net Taxable Capital Gain£12,000.00

CGT Rate (Higher Rate: 24%)24.0%

Total Capital Gains Tax Payable£2,880.00

Net Profit Retained After Tax£12,120.00

Key Takeaway: Applying the statutory £3,000 annual exemption shields £720 from CGT for higher-rate taxpayers.

Researched by CalcWorldwide Tax Team

Updated: August 2026 (2026-27)

Statutory Rates Verified

Official Statutory Sourcing (2026-27)

Audited against published schedules under the UK Finance Act 2025/2026 & National Minimum Wage Regulations from HM Revenue & Customs (HMRC).

gov.uk/browse/tax

Calculation Methodology & Legislation

How Your Calculation Works (United Kingdom • 2026-27)

This calculation tool operates strictly in accordance with statutory tax brackets and financial schedules published by HM Revenue & Customs (HMRC) for the 2026-27 fiscal tax year (UK Finance Act 2025/2026 & National Minimum Wage Regulations).

Net capital gains above the £3,000 Annual Exempt Amount are taxed based on your total taxable income: basic rate taxpayers pay 18% on residential property and general assets, while higher and additional rate taxpayers pay 24%.

Core Mathematical FormulaStatutory 2026-27

Net Take-Home = Gross Salary − Income Tax (20%/40%/45%) − National Insurance (8%/2%) − Pension Contribution − Student Loan Repayment

Statutory Allowances & Deductions

Basic Personal Allowance / Exemption

Standard £12,570 Personal Allowance provides 100% tax-free income on foundational earnings before the 20% basic rate applies.

Reliefs & Allowable Deductions

Workplace pension salary sacrifice reduces both Income Tax (20%/40%) and Class 1 National Insurance (8%), maximizing take-home efficiency.

Frequently Asked Questions (United Kingdom)

The Annual Exempt Amount is £3,000 per individual (and £1,500 for trusts). Only gains exceeding this threshold are subject to Capital Gains Tax.

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UK Capital Gains Tax Calculator

Worked Calculation Examples (United Kingdom)

Capital Gain on Shares (£15,000 Net Profit)

How Your Calculation Works (United Kingdom • 2026-27)

Statutory Allowances & Deductions

Frequently Asked Questions (United Kingdom)

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