Capital Gains Tax · 2024/25
UK Capital Gains Tax in 2024/25 by Gain Amount
Pick a gain size below to see exactly how much Capital Gains Tax applied in the 2024/25 tax year. All figures use the 2024/25 Annual Exempt Amount of £3,000 and the published non-residential CGT rates (18% basic / 24% higher).
What was different about 2024/25
For 2024/25 the AEA was halved again from £6,000 to £3,000 from 6 April 2024. The residential higher rate dropped from 28% to 24% in the Spring Budget. The October 2024 Autumn Budget aligned non-residential rates with residential from 30 October 2024 — moving from 10/20% to 18/24%. Pre-30-October disposals used the old 10/20% rates.
2024/25 CGT headline numbers
Annual Exempt Amount
£3,000
Non-residential basic rate
18%
Non-residential higher rate
24%
Residential basic rate
18%
Residential higher rate
24%
BADR rate
10% (up to £1m lifetime)
Pick a gain amount
CGT on £5,000 gain
2024/25 tax year · basic-rate
£360
non-residential
CGT on £10,000 gain
2024/25 tax year · basic-rate
£1,260
non-residential
CGT on £25,000 gain
2024/25 tax year · basic-rate
£3,960
non-residential
CGT on £50,000 gain
2024/25 tax year · basic-rate
£8,460
non-residential
CGT on £100,000 gain
2024/25 tax year · basic-rate
£17,460
non-residential
Other years
Related
Disclaimer: Figures use a single non-residential disposal with the published 2024/25 CGT rates and Annual Exempt Amount. Whether the higher- or basic-rate CGT band applies depends on your taxable income for the year. Residential property gains are taxed at higher rates; main-home disposals generally qualify for Private Residence Relief. Brought-forward losses and reliefs (e.g. BADR) can materially change the bill.