Answers · UK 2025/26
What is the Capital Gains Tax rate in the UK for 2025/26?
For 2025/26 the CGT annual exempt amount is £3,000. Non-residential gains: 18% for basic-rate taxpayers, 24% for higher/additional-rate. Residential property gains: 18% (basic) and 24% (higher). Business Asset Disposal Relief (BADR) lifetime cap £1m at 14% (rising to 18% from April 2026).
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UK Capital Gains Tax for 2025/26: the annual exempt amount is £3,000 per person, cut from £6,000 in 2023/24 and £12,300 in 2022/23. Rates after Chancellor Rachel Reeves' October 2024 Budget: non-residential assets — 18% within the basic-rate Income Tax band, 24% above. Residential property (other than your main home) — 18% basic, 24% higher (rates equalised in October 2024). Trustees and personal representatives — 24%. Business Asset Disposal Relief (formerly Entrepreneurs' Relief) lifetime limit £1m, rate 14% in 2025/26 (rising to 18% from 6 April 2026). Investors' Relief 14% — but the lifetime limit cut to £1m (from £10m) for disposals on or after 30 October 2024. UK residential property gains must be reported and paid within 60 days of completion via HMRC's Property Reporting Service.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.