Capital Gains Tax rates and allowances

April 13, 2026 · WOWERI

Capital Gains Tax rates and allowances in the UK. Calculate your Capital Gains Tax liability as an individual or company.

Introduction to Capital Gains Tax

Capital Gains Tax is a tax paid when selling assets, such as property, shares, or other securities, for a profit. The rates and allowances for Capital Gains Tax are determined by the UK government and may change over time.

Capital Gains Tax rates

The Capital Gains Tax rates in the UK are as follows: | Rate | Income | --- | --- | 10% | Up to £12,000 | 20% | £12,001 - £50,000 | 28% | £50,001 and above

Capital Gains Tax allowances

Allowances for Capital Gains Tax are provided to individuals and companies. The main allowance is the annual exempt amount, which is £12,000 for individuals and £6,000 for companies.

Calculating Capital Gains Tax

Calculating Capital Gains Tax involves determining the profit from selling assets, deducting allowances, and applying the relevant tax rates.

Source: gov.uk