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Capital Gains Tax
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Tax Tables
Capital Gains Tax
|
Rates for individuals for gains on residential property |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Income tax basic rate taxpayer | 18% | 18% | 18% | 18% |
| Income tax higher rate taxpayer | 24% | 24% | 24% | 28% |
|
Rates for individuals for gains on carried interest |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Income tax basic rate taxpayer | N/A | N/A | 32% | 18% |
| Income tax higher rate taxpayer | N/A | N/A | 32% | 28% |
|
Rates for individuals for gains on assets other than residential property and carried interest |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Income tax basic rate taxpayer | 18% | 18% | 18% | 10% |
| Income tax higher rate taxpayer | 24% | 24% | 24% | 20% |
|
Rates for trustees and personal representatives |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Gains on residential property | 24% | 24% | 24% | 28% |
| Gains on carried interest | N/A | N/A | 32% | 28% |
| Gains on assets other than residential property and carried interest | 24% | 24% | 24% | 20% |
|
Annual exempt amounts (AEA) |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Individuals and personal representatives | £3,000 | £3,000 | £3,000 | £3,000 |
| Trustees | £1,500 | £1,500 | £1,500 | £1,500 |
| Chattels (5/3 taxable on excess above) - per individual item | £6,000 | £6,000 | £6,000 | £6,000 |
| Chattels limit - standard capital gains tax rules apply above - per individual item | £15,000 | £15,000 | £15,000 | £15,000 |
|
Rates on gains subject to relief |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Business asset disposal relief | 18% | 18% | 14% | 10% |
| Founders' relief | 10% | N/A | N/A | N/A |
| Investors' relief | 18% | 18% | 14% | 10% |
Lifetime limit on gains subject to relief |
2027/28 |
2026/27 |
2025/26 |
2024/25 |
| Business asset disposal relief qualifying gains (BADR) | £500,000 | £1,000,000 | £1,000,000 | £1,000,000 |
| Founder's relief (any BADR or Investors' Relief from 6 April 2027 reduces the amount available) | £10,000,000 | N/A | N/A | N/A |
| Investors' relief for external investors | £1,000,000 | £1,000,000 | £1,000,000 | £10,000,000 |
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