Tax Year 2026/27

Investor Tax Calculator

Calculate capital gains tax, dividend tax, and compare ISA vs GIA performance over time. Includes BADR relief, residential property CGT rates, and the £500 dividend allowance — updated for 2026/27.

Your Income

Other Taxable Income (employment, etc.)

Dividend Income

Annual Dividend Income (outside ISA)

Capital Gains

Disposal Proceeds

Original Cost

Residential Property

Business Asset Disposal Relief (BADR)

ISA vs GIA Comparison

Investment Amount

Expected Annual Return (%)

Holding Period (years)

Dividend Tax

Dividend Income £0

Dividend Allowance £0

Taxable Dividends £0

Dividend Tax −£0

£500 dividend allowance for 2026/27. Rates: 10.75% basic, 35.75% higher, 39.35% additional.

Capital Gains Tax

Disposal Proceeds £0

Original Cost £0

Total Gain £0

Annual Exempt Amount £0

Taxable Gain £0

CGT Rate 0.0%

CGT Due −£0

BADR rate is now 18% (up from 14% in 2025/26). Lifetime limit £1m.

CGT rates are 18% (basic) and 24% (higher) for most assets including residential property. Your rate depends on total taxable income. HMRC: CGT rates →

ISA vs GIA — Tax Saved

ISA Value after 0 years £0

GIA Value after 0 years £0

Tax Saved by Using ISA £0

Assumes 7% annual return, 2% yield as dividends, remainder as growth. GIA applies dividend tax annually and CGT on disposal.

Your Tax Calendar

Assumptions & Limitations

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CGT annual exempt amount: £3,000 for 2026/27. Losses from other disposals in the same tax year can be offset against gains. HMRC: CGT allowances →
CGT rates: 18% (basic rate) and 24% (higher rate) for most assets. Residential property uses the same rates. BADR rate is 18% for 2026/27. Your CGT rate depends on your total taxable income. HMRC: CGT rates →
Dividend allowance: £500 for 2026/27. Dividends above this are taxed at 10.75% / 35.75% / 39.35% depending on your tax band. HMRC: Tax on dividends →
ISA vs GIA comparison: Assumes a fixed annual return and 2% dividend yield. Actual returns will vary. GIA tax is modelled annually; in practice, CGT is only due on disposal. HMRC: ISAs →
Bed & ISA: Transferring investments from a GIA to an ISA triggers a disposal for CGT purposes. This calculator does not model in-year transfers. HMRC: Reporting CGT →
ISA cash cap: From April 2027, under-65s will be limited to £12,000 in Cash ISAs. The full £20,000 can still go into Stocks & Shares ISAs.

This calculator is for illustrative purposes only and does not constitute financial or tax advice. Calculations are based on announced HMRC rates for the 2026/27 tax year. Always consult a qualified accountant or tax adviser for personalised guidance.