Capital Gains Tax
| 2026/27 | 2025/26 | |
|---|---|---|
| Annual exemption amount | ||
| Individuals, estates | £3,000 | £3,000 |
| Most trusts | 1,500 | 1,500 |
| Tax rate | ||
| Individual up to Basic Rate Limit (BRL) | 18% | 18% |
| Individual above BRL, trusts and estates | 24% | 24% |
| Business Asset Disposal Relief (BADR) | 18% | 14% |
BADR is available on qualifying gains up to a lifetime limit of £1 million.