Answers · UK 2025/26
What is the Capital Gains Tax rate in 2026/27?
CGT rates from October 2024: 18% (basic rate) or 24% (higher/additional rate) on residential property. 18% or 24% on other assets — basic and higher rates both raised to match residential. Annual exempt amount is £3,000.
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Capital Gains Tax rates were changed in October 2024 and apply from that date through 2026/27. For residential property (excluding your main home): 18% for basic-rate taxpayers and 24% for higher or additional-rate taxpayers. For other assets (shares, business assets, etc.): 18% (basic rate) and 24% (higher/additional rate) — the basic rate rose from 10% and the higher rate rose from 20% to align with residential property rates. Business Asset Disposal Relief (formerly Entrepreneurs' Relief) still applies a 14% rate on qualifying business disposals in 2026/27 (rising to 18% in 2026). The annual CGT exempt amount is £3,000 for individuals in 2026/27. Gains above this are added to your income to determine the applicable rate. Reporting and paying CGT on residential property must be done within 60 days of completion. Use the Capital Gains Tax calculator to estimate your bill.
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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.