Free calculator · 2026/27 rates
BADR CGT Calculator
Business Asset Disposal Relief (BADR) reduces your CGT rate to 18% on qualifying gains up to the £1 million lifetime limit for disposals from 6 April 2026 (2026/27). The rate was 14% in 2025/26. Enter your sale proceeds, cost, and any prior BADR usage to see your CGT bill for 2025/26 or 2026/27.
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Business Asset Disposal Relief (BADR) reduces your CGT rate to 18% on qualifying gains up to the £1 million lifetime limit for disposals from 6 April 2026 (2026/27). The rate was 14% in 2025/26. Enter your sale proceeds, cost, and any prior BADR usage to see your CGT bill for 2025/26 or 2026/27.
What you paid for the shares originally. Often nominal (£1 or £100) for founders who incorporated their own business.
The £1M lifetime limit applies across all qualifying disposals ever. If this is your first disposal, enter 0.
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How BADR works
Business Asset Disposal Relief reduces CGT to 18% (2026/27, from 6 April 2026) on qualifying gains up to £1 million over your lifetime. The rate was 14% in 2025/26. Any gain above the lifetime limit is taxed at the standard higher rate of 24%.
The BADR rate increased to 18% from 6 April 2026 (up from 14% in 2025/26). On a £1 million eligible gain, this rate change increases CGT by £40,000 compared with a 2025/26 disposal.
Worked example: a founder sells their company in 2026/27 for £500,000, having incorporated it for £100 in nominal share capital. The capital gain is £499,900. The founder holds more than 5% of the shares, has been a director for over two years, and has not used any prior BADR lifetime allowance. The entire £499,900 gain qualifies for BADR at the 2026/27 rate of 18%, giving a CGT bill of £89,982. Net proceeds after tax are £410,018. Had the disposal taken place in 2025/26 at the then-rate of 14%, the CGT bill would have been £69,986, so the rate increase from 14% to 18% costs this founder an additional £19,996 on the same sale.
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