The CGT allowance for 2026/27 is £3,000. It does not roll over.
The annual exempt amount, the tax-free capital gains allowance, is £3,000 for individuals in the 2026 to 2027 tax year, £1,500 for most trusts. Net gains under it owe no capital gains tax. Above it, cryptoasset gains are taxed at 18% within your basic-rate band and 24% beyond, and whatever allowance is unused on 5 April 2027 is gone, it never carries forward.
Track your own allowance
Enter what you have realised since 6 April. The tracker nets your losses off your gains, applies the £3,000, and tells you what is left and how long you have to use it. It runs on this page in your browser, nothing you type is transmitted anywhere.
Two figures and the tracker fills in.
- Gains realised since 6 April
- Losses realised, zero is fine
- Your income, only for the tax figure
Runs on this page in your browser, nothing is transmitted. The copy link keeps your figures in the fragment after the # symbol, which browsers never send to any server, ours included.
What actually counts toward it
Every disposal in the year, netted together, sales into pounds, crypto-to-crypto swaps, spending crypto, and gifts to anyone except your spouse or civil partner. Losses in the year offset gains before the allowance is touched, which is the arithmetic that makes December and March the months people wish they had planned.
See your own number, live
The tracker above works on figures you already know. The gains.tax planner works them out for you, tracking the allowance against your real disposals as you reconcile, how much of the £3,000 this year's gains have used, and how much headroom remains. It runs in your browser on your own data, nothing uploaded, free under 1,000 transactions.
Open the allowance trackerThe planning this enables
An allowance that dies each 5 April rewards realising gains in years you have headroom and holding off in years you do not. The planner's what-if tool prices a hypothetical sale through the full matching rules, and the harvesting view shows losses worth taking with the 30-day windows counted per asset, see the bed and breakfast rule before selling anything you plan to rebuy. If your disposal date is flexible across the boundary, price both sides with sell now or after 5 April.
Common questions
What is the CGT allowance for 2026/27?
The annual exempt amount is £3,000 for individuals and £1,500 for most trusts. Net gains under £3,000 in the tax year owe no capital gains tax.
Can I carry the allowance forward if I do not use it?
No. The annual exempt amount does not carry forward. An unused allowance on 5 April is gone, which is why disposal timing matters.
What are the CGT rates for 2026/27?
For cryptoassets and most other assets, 18% on gains within your basic-rate band and 24% above it. The rate applies to gains after the allowance and after losses.
Does the allowance apply per asset or per person?
Per person, across all your disposals in the tax year combined. Spouses and civil partners each have their own £3,000.
How much of my allowance is left?
Enter the gains and losses you have realised since 6 April into the tracker on this page. It nets the losses off the gains, applies the £3,000 annual exempt amount, and shows what is left along with the days remaining until 5 April. It runs in your browser, nothing is transmitted.
Figures, gov.uk, Capital Gains Tax allowances, accessed 22 August 2026. Rates per the current gov.uk guidance for gains above the allowance. This page is general information, not personal tax advice.