Capital Gains Tax rates and allowance 2026/27
The annual exempt amount, the 18% and 24% rates, Business Asset Disposal Relief and the reporting deadlines for 2026/27.
- 2026/27 tax year, reviewed 2nd September 2026
- Figures from HMRC and the Treasury
- Updated automatically when rates change
- £3,000Annual exempt amount
- 18% / 24%Basic / higher rate
- 18%BADR rate
What changed from 2025/26 to 2026/27
| Item | 2025/26 | 2026/27 | Change |
|---|---|---|---|
| Annual exempt amount | £3,000 | £3,000 | No change |
| Basic rate | 18% | 18% | No change |
| Higher rate | 24% | 24% | No change |
| Business Asset Disposal Relief rate | 14% | 18% | +4 points |
Full rates and thresholds
Everything for 2026/27 in one place.
Rates
| Situation | Rate | |
|---|---|---|
| Gain within your unused basic-rate band | 18% | |
| Gain above the basic-rate band | 24% | |
| Qualifying business disposal (BADR, £1m lifetime limit) | 18% | |
| Most trusts: annual exempt amount | £1,500 |
Worth knowing
- Since 30 October 2024 shares and residential property are taxed at the same 18% and 24% rates.
- UK residential property gains must be reported and paid within 60 days of completion.
- Losses only reduce future gains if reported to HMRC, normally within four years.
Run your own figures: Capital Gains Tax Calculator
Capital Gains Tax Calculator
Enter your figures to see results.
Frequently asked questions
What is the CGT allowance for 2026/27?
£3,000 per person. It cannot be carried forward.
What changed for Business Asset Disposal Relief?
The rate rose from 14% to 18% on 6 April 2026, the final step of the increases announced in the 2024 Autumn Budget. The £1 million lifetime limit is unchanged.