UK crypto tax allowances and rates 2026/27
The figures that decide how much crypto CGT you pay change from year to year. Here are the ones that apply to disposals in the 2026/27 tax year (6 April 2026 to 5 April 2027).
The headline numbers
For 2026/27:
- Annual Exempt Amount: £3,000 of net gains before any CGT is due.
- CGT rate: 18% within the basic-rate band, 24% above it.
- Basic-rate band: £37,700 of taxable income — broadly total income up to £50,270 with the full £12,570 personal allowance.
- Reporting threshold: report if proceeds exceed £50,000 or gains exceed the £3,000 allowance.
- Filing deadline: 31 January 2028 for an online 2026/27 return.
How the rate is decided
CGT is not a flat rate — it depends on your income. Add your taxable gains (after the allowance) on top of your taxable income. Any part that still sits within the £37,700 basic-rate band is taxed at 18%; anything above is taxed at 24%.
A single large gain can therefore be taxed partly at 18% and partly at 24%. Timing a disposal across two tax years, or into a year with lower income, can change the rate that applies.
Using your allowance
The £3,000 allowance cannot be carried forward — if you do not use it in a tax year, it is lost. Realising gains up to the allowance each year, or splitting a large disposal across an April tax-year boundary, are common ways to keep more of it. Maneta’s planner models both before you sell.