UK Capital Gains Tax Calculator (2025/26).

Capital Gains Tax in 2026/27 is 18% for gains falling within the basic-rate band and 24% above it, for both residential property and other assets. Business Asset Disposal Relief (BADR) is taxed at 18% on qualifying disposals from 6 April 2026, up to a £1 million lifetime limit.

Yes — each individual has a £3,000 annual exempt amount in 2026/27. Trustees and personal representatives have £1,500. Spouses and civil partners each have their own AEA, so transferring an asset before sale can effectively double the exemption.

Gains on residential property must be reported and paid within 60 days of completion through an HMRC online CGT on UK property account, separate from your Self-Assessment return. Late filing attracts penalties even if no tax is due.

BADR (formerly Entrepreneurs' Relief) reduces CGT to 18% in 2026/27 on the disposal of a trading business, a trading-business interest, or shares in your personal trading company. You must have owned the business or 5%+ of the shares for at least two years.

Yes. Allowable losses are offset against gains in the same tax year, with any excess carried forward indefinitely. The losses must be claimed within four years of the end of the tax year they arose.