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Capital Gains Tax
Tax Tables
Capital Gains Tax
Rates |
2024/25 |
2023/24 |
2022/23 |
|
Residential property rates |
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| Basic rate | 18% | 18% | 18% | |
| Higher rate | 24% | 28% | 28% | |
| Additional rate | 24% | 28% | 28% | |
Other chargeable asset rates |
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| Basic rate | 10% | 10% | 10% | |
| Higher rate | 20% | 20% | 20% | |
| Additional rate | 20% | 20% | 20% | |
Companies |
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| Added to income on corporation tax return | Marginal rate | Marginal rate | 19% | |
Trusts |
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| Trustees | 20% | 20% | 20% | |
Capital gains tax reliefs - lifetime limits |
2024/25 |
2023/24 |
2022/23 |
|
| Business Asset Disposal Relief (Entrepreneurs' Relief) | 10% | £1,000,000 | £1,000,000 | £1,000,000 |
| Investors' relief | 10% | £10,000,000 | £10,000,000 | £10,000,000 |
Annual exemptions |
2024/25 |
2023/24 |
2022/23 |
|
| Individuals and estates | £3,000 | £6,000 | £12,300 | |
| Trusts | £1,500 | £3,000 | £6,150 | |
| Chattels (5/3 taxable on excess above) | £6,000 | £6,000 | £6,000 | |
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