Tax Cards
Tax Rates 2025/26
Capital Gains Tax
| 2025/26 | 2024/25 | ||
|---|---|---|---|
| Annual exemption amount | |||
| Individuals, estates | £3,000 | £6,000 | |
| Most trusts | 1,500 | 1,500 | |
| Tax rate | 2025/26 | 2024/25 | |
| Disposals from 30.10.24 |
Disposals up to 29.10.24 |
||
| Individual up to Basic Rate Limit (BRL) | |||
| – Residential property | 18% | 18% | 18% |
| – Other assets | 18% | 18% | 10% |
| Individual above BRL, trusts and estates | |||
| – Residential property | 24% | 24% | 24% |
| – Other assets | 24% | 24% | 20% |
| Business Asset Disposal Relief (BADR) | 14% | 10% | 10% |
BADR is available on qualifying gains up to a lifetime limit of £1 million.
Carried interest is taxed at 32% (2024/25: 18% up to BRL; otherwise 28%).
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