RESOURCES

Tax Tables

Capital Gains Tax

Rates for individuals for gains on residential property	2026/27	2025/26	2024/25
Income tax basic rate taxpayer	18%	18%	18%
Income tax higher rate taxpayer	24%	24%	28%

Rates for individuals for gains on carried interest	2026/27	2025/26	2024/25
Income tax basic rate taxpayer	N/A	32%	18%
Income tax higher rate taxpayer	N/A	32%	28%

Rates for individuals for gains on assets other than residential property and carried interest	2026/27	2025/26	2024/25
Income tax basic rate taxpayer	18%	18%	10%
Income tax higher rate taxpayer	24%	24%	20%

Rates for trustees and personal representatives	2026/27	2025/26	2024/25
Gains on residential property	24%	24%	28%
Gains on carried interest	N/A	32%	28%
Gains on assets other than residential property and carried interest	24%	24%	20%

Annual exempt amounts (AEA)	2026/27	2025/26	2024/25
Individuals and personal representatives	£3,000	£3,000	£3,000
Trustees	£1,500	£1,500	£1,500
Chattels (5/3 taxable on excess above)	£6,000	£6,000	£6,000

Rates on gains subject to relief	2026/27	2025/26	2024/25
Business asset disposal relief	18%	14%	10%
Investors' relief	18%	14%	10%

Lifetime limit on gains subject to relief	2026/27	2025/26	2024/25
Business asset disposal relief qualifying gains	£1,000,000	£1,000,000	£1,000,000
Investors' relief for external investors	£1,000,000	£1,000,000	£10,000,000