{"slug":"uk-capital-gains-tax","name":"UK Capital Gains Tax Calculator (2025-26 & 2026-27)","category":"grow","tags":["tax","investing","planning"],"region":"GB","tagline":"Capital Gains Tax on shares, crypto, property, or a business sale — current £3,000 allowance, the 18%/24% rate split driven by your income, and the BADR 14% → 18% ramp.","endpoint":"https://xearno.tools/api/v1/tools/uk-capital-gains-tax","page":"https://xearno.tools/t/uk-capital-gains-tax","description":"Computes UK Capital Gains Tax on a disposal using the current rules: the £3,000 annual exempt amount, the 18%/24% rates that have applied to ALL assets since 30 October 2024, the income-stacking rule that decides how much of the gain falls at 18% vs 24%, and Business Asset Disposal Relief with its stepping rate (14% in 2025-26, 18% from 6 April 2026) and £1 million lifetime limit. General AI reliably gets this wrong three ways at once — quoting the abolished £12,300 allowance, the dead 10%/20% share rates, and a BADR rate from the wrong year — and answers without asking for your taxable income, the input that actually sets the rate.","inputSchema":{"type":"object","properties":{"disposalDate":{"description":"When are you disposing (tax year)? The BADR rate steps 14% → 18% at this boundary (6 April 2026) — the disposal date IS a rate input now, not admin detail. Main 18%/24% rates and the £3,000 allowance are the same in both years.","type":"string","enum":["2025-26","2026-27"],"default":"2026-27"},"assetType":{"description":"What are you selling? BADR (Business Asset Disposal Relief) needs, broadly: 2 years of ownership, and for company shares at least 5% of shares and votes while being an officer or employee — check the full conditions. Selling the home you’ve always lived in? Usually NO CGT at all (Private Residence Relief) — this tool is for property that was never, or not always, your main home.","type":"string","enum":["other","residentialProperty","badr"],"default":"other"},"gain":{"description":"Total gain on the disposal (£) Proceeds minus what you paid minus allowable costs (buying/selling fees, improvement costs). The gain, not the sale price.","type":"number","minimum":0,"default":20000},"taxableIncome":{"description":"Your taxable income this year (£) Income AFTER the personal allowance — roughly your salary minus £12,570. This is the hidden input: the gain stacks on top of it, and it decides how much falls in the basic band at 18% vs above it at 24%.","type":"number","minimum":0,"default":35000},"otherGainsUsedAea":{"description":"Already used the £3,000 allowance this year? The annual exempt amount is per tax year across all your disposals, not per disposal.","type":"string","enum":["no","yes"],"default":"no"},"badrLifetimeUsed":{"description":"BADR lifetime relief already claimed (£) Only matters for BADR disposals. Gains you have already claimed BADR on, ever — the relief has a £1 million lifetime limit.","type":"number","minimum":0,"maximum":1000000,"default":0}},"required":[],"additionalProperties":false},"methodology":["Rates: since 30 October 2024 the main CGT rates are 18% (within your unused basic-rate band) and 24% (above it) for ALL assets — the old 10%/20% rates for shares and other non-property assets are gone, and residential property no longer has separate higher rates (its old 18%/28% converged to the same 18%/24%). Both the 2025-26 and 2026-27 tax years use these rates.","Annual exempt amount: £3,000 in both years, deducted from the gain first (skipped here if you say other gains already used it). It was £12,300 in 2022-23 and £6,000 in 2023-24 — the source of most stale answers.","Band mechanics (gov.uk method): the taxable gain (after the allowance) stacks on top of your taxable income (income after the personal allowance). The slice that fits in the unused basic-rate band — max(0, £37,700 − taxable income), capped at the taxable gain — is taxed at 18%; the remainder at 24%. The £37,700 basic-rate band applies in both years.","Business Asset Disposal Relief: qualifying gains are taxed at a flat 14% (disposals in 2025-26) or 18% (from 6 April 2026) — the ramp legislated at Autumn Budget 2024 (10% before April 2025). Relief covers gains up to the £1,000,000 lifetime limit; this tool applies the allowance to the gain first, then relieves min(remaining lifetime limit, taxable gain) at the BADR rate, and taxes any excess at the main 18%/24% rates — with the relieved slice counted as using basic-band headroom before the excess. Qualifying conditions (2-year ownership; for shares, 5% + officer/employee) are summarised, not verified, here.","Reporting: gains on UK residential property must be reported and paid within 60 days of completion via HMRC’s real-time property service; other gains go on Self Assessment for the tax year.","Not modelled: carried interest (from 2026-27 it leaves CGT entirely and is charged to Income Tax + NICs), capital losses and loss relief, Private Residence Relief apportionment for partly-exempt homes, Investors’ Relief, EIS/SEIS deferral and exemption, gift holdover, and non-resident CGT. Scottish income tax bands do not change CGT — the £37,700 UK basic band applies to gains everywhere in the UK."],"usage":"POST https://xearno.tools/api/v1/tools/uk-capital-gains-tax with a JSON body matching inputSchema."}