# Exit Value Calculator

> BADR calculator 2026/27: sale price less Capital Gains Tax at the 18% Business Asset Disposal Relief rate from 6 April 2026, capped at £1m of lifetime gains.

## Key facts

- Business Asset Disposal Relief charges 18% on qualifying gains disposed of from 6 April 2026, up from 14% in 2025/26 and 10% on or before 5 April 2025.
- A £1,000,000 share sale with a nil base cost and the full relief available leaves £820,540 after £179,460 of Capital Gains Tax in 2026/27.
- The relief is capped at £1,000,000 of gains over a lifetime, so on a £5,000,000 sale the effective rate rises to 22.79% as the excess is taxed at 24%.

## Key pages

- [Business Asset Disposal Relief: what do you bank when you sell?](https://exitvaluecalculator.com/): the main tool, answer above the fold.
- [The Business Asset Disposal Relief rate in 2026/27](https://exitvaluecalculator.com/business-asset-disposal-relief-rate/): BADR is 18% on disposals from 6 April 2026, 14% from 6 April 2025 to 5 April 2026 and 10% before. Which rate applies to your completion date, and the £1m lifetime cap.
- [Capital Gains Tax when you sell a business (2026/27)](https://exitvaluecalculator.com/capital-gains-tax-on-selling-a-business/): How CGT works on a UK business sale in 2026/27: the £3,000 annual exempt amount, 18% and 24% rates, when relief applies, and when you have to report and pay.
- [The BADR two-year rule and the 5% test](https://exitvaluecalculator.com/badr-two-year-rule/): Business Asset Disposal Relief needs two years of qualifying conditions before completion. The 5% personal company test, the officer or employee test, and the traps.
- [Capital Gains Tax and net proceeds on a UK business sale, 2026/27](https://exitvaluecalculator.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://exitvaluecalculator.com/llms-full.txt)

## Data

- Capital Gains Tax and net proceeds on a UK business sale, 2026/27. Methodology: Every row is this page's own calculator, run at nil base cost, nil fees and nil relief previously used. Business Asset Disposal Relief at 18% on the first £1,000,000 of gains (the rate for disposals from 6 April 2026), 24% above it for a higher or additional rate taxpayer, after the £3,000 annual exempt amount applied first to the 24% slice, all per HMRC's published 2026 to 2027 rates and allowances.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: HMRC. Business Asset Disposal Relief: eligibility: https://www.gov.uk/business-asset-disposal-relief
- Source: HMRC. Business Asset Disposal Relief: work out your tax: https://www.gov.uk/business-asset-disposal-relief/work-out-your-tax
- Source: HMRC. Business Asset Disposal Relief: how to claim, and the £1m lifetime limit: https://www.gov.uk/business-asset-disposal-relief/how-to-claim
- Source: HMRC. Capital Gains Tax rates and allowances (updated 13 April 2026): https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances
- Source: HMRC Capital Gains Manual CG64125, calculation of the relief and the lifetime limit: https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64125
- Source: HMRC Capital Gains Manual CG63975, qualifying disposals by individuals (TCGA92/S169I): https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63975
- Source: HMRC. Reporting and paying Capital Gains Tax: https://www.gov.uk/capital-gains-tax/reporting-and-paying-capital-gains-tax

## Citation

Cite as: "Capital Gains Tax and net proceeds on a UK business sale, 2026/27", Exit Value Calculator, https://exitvaluecalculator.com/ (updated 2026-08-15).

## About

- Exit Value Calculator is an information site. It is not affiliated with HMRC or any government body, and nothing here is tax, accounting or legal advice. Rates and thresholds are stated as at the updated date above and are corrected in place when HMRC changes them; confirm your own position with a tax adviser before completing a sale.
- Operated by exitvaluecalculator.com. Contact: enquiries@exitvaluecalculator.com