Capital Gains Tax · 2025/26
Capital Gains Tax on £25,000 (2025/26) — UK CGT Calculator
On a £25,000 non-residential gain in the 2025/26 tax year, after deducting the £3,000 Annual Exempt Amount, the taxable portion was £22,000. A basic-rate taxpayer paid £3,960 at 18%; a higher-rate taxpayer paid £5,280 at 24%.
Breakdown (2025/26, non-residential)
How CGT worked on £25,000 in 2025/26
Capital Gains Tax is charged on the profit from disposing of an asset that has risen in value. For 2025/26 the Annual Exempt Amount was £3,000 — the first slice of total annual gains was tax-free. Above that, the rate depended on the asset type and where the gain landed when stacked on top of your other taxable income.
Assuming the headline scenario of around £30,000 of other taxable income, most of a £25,000 gain falls within the basic-rate band — giving a 18% non-residential CGT charge of £3,960. If your income plus the gain crosses the basic-rate ceiling, the spill-over slice is taxed at 24% — taking the bill up toward £5,280.
Residential property gains were taxed at 18% / 24% in 2025/26 — see the residential row above. Note the October 2024 reform: from 30 October 2024 non-residential CGT rates jumped from 10/20% to 18/24%, aligning with residential. Read the full timeline in the UK CGT allowance history guide.
What was different about 2025/26
2025/26 is the first full year of the unified 18% / 24% CGT schedule for both residential and non-residential gains. The AEA stays at £3,000. Business Asset Disposal Relief jumped from 10% to 14% on 6 April 2025, with a further rise to 18% scheduled for 6 April 2026.
Same £25,000 gain across years
On a £25,000 gain at the basic rate you would have paid £1,900 in 2023/24 and £3,960 in 2024/25, compared with £3,960 in 2025/26.