Capital Gains Tax Calculator
Estimate ordinary UK individual capital gains tax for 2026/27 from adjusted disposals and taxable income. The calculation shows current-year losses, brought-forward losses, the annual exemption and the split between 18% and 24%.
Your result
How the calculation works
Net gains deduct allowable current-year losses first. Brought-forward losses are used only down to the £3,000 annual exemption. Chargeable gains within the unused £37,700 basic taxable-income band are taxed at 18%; the remainder at 24%.
Worked example
With £20,000 taxable income and £52,600 gains, chargeable gains after the £3,000 exemption are £49,600. The unused basic band is £17,700: tax is £3,186 + £7,656 = £10,842.
Assumptions and limitations
UK-resident individuals eligible for the standard exemption and ordinary rates only, tax year 2026/27. Enter taxable income after personal allowance and reliefs. The tool does not derive share matching/pooling, home/business relief or allowable basis from transaction history.
Carried interest, trusts, non-residence, foreign-income-and-gains elections and restricted connected-party losses are outside this model. Confirm basis, loss eligibility and reporting/payment deadlines with HMRC or an adviser.
Sources and editorial responsibility
Maintained by Renvoro Pty Ltd. Sources inform the methods and assumptions shown here; outputs have the limitations described on this page.
Method reviewed 2026-10-11. Calculation standards · Report an issue