Capital Gains Tax UK: Complete 2026/27 Guide

The 2026/27 Capital Gains Tax annual exempt amount is just £3,000, down from £12,300 three years ago.

CGT rates are 18% within your basic-rate band and 24% above it, applied uniformly to shares, crypto, and property.

ISAs, pensions, your main home, gilts, and Premium Bonds are CGT-exempt, so most retail investors should never pay CGT if they plan ahead.

Bed-and-ISA, spousal transfers, and harvesting gains within the £3,000 allowance each tax year are the three highest-impact ways to legitimately cut your bill.