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Capital Gains Tax
Tax Tables
Capital Gains Tax
|
Rates |
2025/26 |
30-Oct-24 - 5-Apr-25 |
6-Apr-24 - 29-Oct-24 |
2023/24 |
|
|
Residential property rates |
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| Basic rate | 18% | 18% | 18% | 18% | |
| Higher rate | 24% | 24% | 24% | 28% | |
| Additional rate | 24% | 24% | 24% | 28% | |
|
Carried interest rates |
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| Basic rate | 32% | 18% | 18% | 18% | |
| Higher rate | 32% | 28% | 28% | 28% | |
| Additional rate | 32% | 28% | 28% | 28% | |
|
Other chargeable asset rates |
|||||
| Basic rate | 18% | 18% | 10% | 10% | |
| Higher rate | 24% | 24% | 20% | 20% | |
| Additional rate | 24% | 24% | 20% | 20% | |
|
Companies |
|||||
| Added to income on corporation tax return | Marginal rate | Marginal rate | Marginal rate | Marginal rate | |
|
Trusts |
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| Residential property | 24% | 24% | 24% | 28% | |
| Carried interest | 32% | 28% | 28% | 28% | |
| Other chargeable assets | 24% | 24% | 20% | 20% | |
|
Capital gains tax reliefs |
2025/26 |
30-Oct-24 - 5-Apr-25 |
6-Apr-24 - 29-Oct-24 |
2023/24 |
|
Rates |
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| Business Asset Disposal Relief (Entrepreneurs' Relief) | 14% | 10% | 10% | 10% | |
| Investors' relief | 14% | 10% | 10% | 10% | |
Lifetime limits |
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| Business Asset Disposal Relief (Entrepreneurs' Relief) | £1,000,000 | £1,000,000 | £1,000,000 | £1,000,000 | |
| Investors' relief | £1,000,000 | £1,000,000 | £10,000,000 | £10,000,000 | |
|
Annual exemptions |
2025/26 |
2024/25 |
2023/24 |
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| Individuals and estates | £3,000 | £3,000 | £6,000 | ||
| Trusts | £1,500 | £1,500 | £3,000 | ||
| Chattels (5/3 taxable on excess above) | £6,000 | £6,000 | £6,000 | ||
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