Capital Gains Tax · 2025/26
UK Capital Gains Tax in 2025/26 by Gain Amount
Pick a gain size below to see exactly how much Capital Gains Tax applied in the 2025/26 tax year. All figures use the 2025/26 Annual Exempt Amount of £3,000 and the published non-residential CGT rates (18% basic / 24% higher).
What was different about 2025/26
2025/26 is the first full year with the reformed CGT schedule: AEA fixed at £3,000, and both residential and non-residential gains taxed at 18% (basic band) / 24% (higher band). Business Asset Disposal Relief rose from 10% to 14% from 6 April 2025 (rising again to 18% in April 2026).
2025/26 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
14.00% (up to £1m lifetime)
Pick a gain amount
CGT on £5,000 gain
2025/26 tax year · basic-rate
£360
non-residential
CGT on £10,000 gain
2025/26 tax year · basic-rate
£1,260
non-residential
CGT on £25,000 gain
2025/26 tax year · basic-rate
£3,960
non-residential
CGT on £50,000 gain
2025/26 tax year · basic-rate
£8,460
non-residential
CGT on £100,000 gain
2025/26 tax year · basic-rate
£17,460
non-residential
Other years
Related
Disclaimer: Figures use a single non-residential disposal with the published 2025/26 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.