Answers · UK 2025/26
What is the Business Asset Disposal Relief rate in 2026?
Business Asset Disposal Relief (BADR) carries a 14% CGT rate from April 2025 on qualifying gains, up from 10%.
Full answer
Business Asset Disposal Relief (formerly Entrepreneurs Relief) was raised from 10% to 14% CGT for disposals on or after 6 April 2025. The lifetime limit remains £1 million of qualifying gains. BADR applies to business owners selling their business, shares in a personal company (5%+ stake for 2+ years), or business assets when ceasing to trade. The rate rises further to 18% from April 2026.
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.