UK Capital Gains Tax Rates 2025/26: Property, Shares & Crypto

From 6 April 2024 (confirmed for 2025/26), UK Capital Gains Tax rates on most assets are:

Rates on shares, funds and crypto

• Basic rate taxpayers: 18%
• Higher/additional rate taxpayers: 24%

Rates on residential property

• Basic rate: 18%
• Higher rate: 24%

Note: Before the October 2024 Autumn Budget, property rates were 18%/28%. The 28% higher rate was reduced to 24% from 30 October 2024.

Annual exempt amount

Everyone gets a £3,000 CGT annual allowance for 2025/26. Only gains above this are taxable. This was reduced from £6,000 (2023/24) and £12,300 (2022/23).

Which rate applies to you?

Your CGT rate depends on your total taxable income for the year. If your income plus gains stays within the basic rate band (£12,570–£50,270), you pay 18%. Above that, you pay 24%.

Use our CGT calculator to find your exact liability.