Answers · UK 2025/26
What is the capital gains tax rate UK 2025/26?
For 2025/26, CGT on most assets (shares, crypto, second homes) is 18% for basic-rate taxpayers and 24% for higher/additional-rate taxpayers. Residential property also uses 18%/24%. The annual exempt amount is £3,000. Business Asset Disposal Relief (BADR) remains at 14% (rising from 10% in April 2025).
Full answer
Capital Gains Tax rates 2025/26: Main rates — 18% (basic rate) and 24% (higher/additional rate) for most assets including shares, investment property, crypto, business assets. These rates apply from 30 October 2024 (Budget). Residential property — same 18%/24% rates (was 18%/28% before Oct 2024). Annual Exempt Amount (AEA): £3,000 per individual (halved from £6,000 in 2023/24 and from £12,300 in 2022/23). Business Asset Disposal Relief (formerly Entrepreneurs' Relief): 14% on qualifying disposals from 6 April 2025 (was 10%); rising to 18% from 6 April 2026. Lifetime limit: £1 million. Investors' Relief: same 14%/18% trajectory. CGT is charged on gains above the AEA — gains are stacked on top of income to determine which tax band applies. Losses can be set against gains in the same or future tax years.
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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.