Capital Gains Tax

Tax Rates 2025/26

 

Introduction
Income Tax
Pensions
Annual investment limits
National Insurance Contributions
Vehicle Benefits
Tax-free mileage allowances
Capital Gains Tax
Corporation Tax
Main capital allowances
Property Taxes
Value Added Tax
Inheritance Tax
Key dates and deadlines 
National minimum wage

Capital Gains Tax

  2025/26 2024/25
Annual exemption amount
Individuals, estates £3,000 £6,000
Most trusts   1,500 1,500
 
Tax rate 2025/26 2024/25
  Disposals
from 30.10.24		 Disposals
up to 29.10.24
Individual up to Basic Rate Limit (BRL)
– Residential property 18% 18% 18%
– Other assets 18% 18% 10%
Individual above BRL, trusts and estates
– Residential property 24% 24% 24%
– Other assets 24% 24% 20%
Business Asset Disposal Relief (BADR) 14% 10% 10%

BADR is available on qualifying gains up to a lifetime limit of £1 million.

Carried interest is taxed at 32% (2024/25: 18% up to BRL; otherwise 28%).