Answers · UK 2025/26
What are the capital gains tax rates in the UK for 2026/27?
CGT rates for 2026/27: 18% (basic-rate taxpayers) and 24% (higher/additional-rate taxpayers) for both residential property and other assets including shares. Rates were equalised in the October 2024 Budget. The Annual Exempt Amount is £3,000 per person.
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UK Capital Gains Tax rates 2026/27 following the October 2024 Budget. Residential property: 18% (basic-rate) and 24% (higher/additional-rate). Other assets (shares, funds, cryptocurrency, business assets not qualifying for BADR): 18% (basic-rate) and 24% (higher/additional-rate). These rates were equalised — previously non-residential assets were taxed at 10%/20%. Business Asset Disposal Relief (BADR): 18% on qualifying business disposals up to £1m lifetime limit (raised from 14% in April 2026). Annual Exempt Amount: £3,000 per person per tax year (reduced from £12,300 in 2022/23 — a large cut). Married couples each have a separate £3,000 AEA (£6,000 combined). How rate is determined: the gain is stacked on top of your other taxable income. Any gain falling within the unused basic-rate band (income below £50,270) is taxed at 18%; gains above £50,270 are taxed at 24%. Non-residents pay CGT on UK residential property and land disposals at the same rates. Losses can be offset against gains in the same tax year and carried forward indefinitely. CGT is reported via Self Assessment (annual assets) or via the 60-day UK Property Account (residential property specifically).
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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.