Selling shares, funds or a property? See your CGT for 2026/27 after the £3,000 allowance, split across the 18% and 24% bands, and what you keep.
Capital gains tax = (your gain − the £3,000 allowance) taxed at 18% then 24%, depending on your income.
Everyone gets a £3,000 tax-free allowance (the annual exempt amount) for 2026/27. Tax is only due on the gain above that. To find your rate, the taxable gain is stacked on top of your income: the part that still fits inside the £37,700 basic-rate band is taxed at 18%, and anything above it at 24%. For 2026/27 these rates are the same for shares, funds and residential property. Selling a qualifying business can instead use Business Asset Disposal Relief at a flat 18% on the first £1 million of lifetime gains.
Reporting: a taxable residential property gain must be reported and paid to HMRC within 60 days of completion. Other gains go on your Self Assessment return.
Sources: gov.uk & HMRC (CGT rates, annual exempt amount and BADR, 2026/27). Illustrative only; assumes you have used no other allowances or losses, your main home qualifies for Private Residence Relief, and the gain is your only disposal.
Illustrative only, not financial or tax advice. Assumes the standard £3,000 annual exempt amount, no capital losses brought forward, no other disposals in the year, and that your main home qualifies for Private Residence Relief. Reliefs, losses and your exact income can change the result. Always check gov.uk or speak to a qualified adviser.
See your income after tax or the full 2026/27 tax rates.