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
Useful rates
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%).