UK Capital Gains Tax 2025-26

CGT rates, annual allowance, and take-home calculations for every gain size and income level. Covers residential property and shares for 2025-26 (6 April 2025 – 5 April 2026).

2025-26 CGT rates & allowance

Annual CGT allowance
£3,000 (tax-free)
Residential property — basic rate
18%
Residential property — higher rate
24%
Shares & other assets — basic rate
10%
Shares & other assets — higher rate
20%
Higher rate threshold
£50,270 (income + gain)

Residential Property CGT 2025-26

CGT rates on residential property: 18% (basic rate band) and 24% (higher rate band). Applies to second homes, buy-to-let, and investment properties — not your main residence (covered by Private Residence Relief).

£5,000 property gain

No income £360 CGT £20,000 salary £360 CGT £30,000 salary £360 CGT £35,000 salary £360 CGT £40,000 salary £360 CGT £45,000 salary £360 CGT £50,000 salary £464 CGT £60,000 salary £480 CGT £80,000 salary £480 CGT £100,000 salary £480 CGT

£10,000 property gain

No income £1,260 CGT £20,000 salary £1,260 CGT £30,000 salary £1,260 CGT £35,000 salary £1,260 CGT £40,000 salary £1,260 CGT £45,000 salary £1,364 CGT £50,000 salary £1,664 CGT £60,000 salary £1,680 CGT £80,000 salary £1,680 CGT £100,000 salary £1,680 CGT

£15,000 property gain

No income £2,160 CGT £20,000 salary £2,160 CGT £30,000 salary £2,160 CGT £35,000 salary £2,160 CGT £40,000 salary £2,264 CGT £45,000 salary £2,564 CGT £50,000 salary £2,864 CGT £60,000 salary £2,880 CGT £80,000 salary £2,880 CGT £100,000 salary £2,880 CGT

£20,000 property gain

No income £3,060 CGT £20,000 salary £3,060 CGT £30,000 salary £3,060 CGT £35,000 salary £3,164 CGT £40,000 salary £3,464 CGT £45,000 salary £3,764 CGT £50,000 salary £4,064 CGT £60,000 salary £4,080 CGT £80,000 salary £4,080 CGT £100,000 salary £4,080 CGT

£25,000 property gain

No income £3,960 CGT £20,000 salary £3,960 CGT £30,000 salary £4,064 CGT £35,000 salary £4,364 CGT £40,000 salary £4,664 CGT £45,000 salary £4,964 CGT £50,000 salary £5,264 CGT £60,000 salary £5,280 CGT £80,000 salary £5,280 CGT £100,000 salary £5,280 CGT

£30,000 property gain

No income £4,860 CGT £20,000 salary £4,860 CGT £30,000 salary £5,264 CGT £35,000 salary £5,564 CGT £40,000 salary £5,864 CGT £45,000 salary £6,164 CGT £50,000 salary £6,464 CGT £60,000 salary £6,480 CGT £80,000 salary £6,480 CGT £100,000 salary £6,480 CGT

£40,000 property gain

No income £6,660 CGT £20,000 salary £7,064 CGT £30,000 salary £7,664 CGT £35,000 salary £7,964 CGT £40,000 salary £8,264 CGT £45,000 salary £8,564 CGT £50,000 salary £8,864 CGT £60,000 salary £8,880 CGT £80,000 salary £8,880 CGT £100,000 salary £8,880 CGT

£50,000 property gain

No income £9,018 CGT £20,000 salary £9,464 CGT £30,000 salary £10,064 CGT £35,000 salary £10,364 CGT £40,000 salary £10,664 CGT £45,000 salary £10,964 CGT £50,000 salary £11,264 CGT £60,000 salary £11,280 CGT £80,000 salary £11,280 CGT £100,000 salary £11,280 CGT

£75,000 property gain

No income £15,018 CGT £20,000 salary £15,464 CGT £30,000 salary £16,064 CGT £35,000 salary £16,364 CGT £40,000 salary £16,664 CGT £45,000 salary £16,964 CGT £50,000 salary £17,264 CGT £60,000 salary £17,280 CGT £80,000 salary £17,280 CGT £100,000 salary £17,280 CGT

£100,000 property gain

No income £21,018 CGT £20,000 salary £21,464 CGT £30,000 salary £22,064 CGT £35,000 salary £22,364 CGT £40,000 salary £22,664 CGT £45,000 salary £22,964 CGT £50,000 salary £23,264 CGT £60,000 salary £23,280 CGT £80,000 salary £23,280 CGT £100,000 salary £23,280 CGT

£150,000 property gain

No income £33,018 CGT £20,000 salary £33,464 CGT £30,000 salary £34,064 CGT £35,000 salary £34,364 CGT £40,000 salary £34,664 CGT £45,000 salary £34,964 CGT £50,000 salary £35,264 CGT £60,000 salary £35,280 CGT £80,000 salary £35,280 CGT £100,000 salary £35,280 CGT

£200,000 property gain

No income £45,018 CGT £20,000 salary £45,464 CGT £30,000 salary £46,064 CGT £35,000 salary £46,364 CGT £40,000 salary £46,664 CGT £45,000 salary £46,964 CGT £50,000 salary £47,264 CGT £60,000 salary £47,280 CGT £80,000 salary £47,280 CGT £100,000 salary £47,280 CGT

£300,000 property gain

No income £69,018 CGT £20,000 salary £69,464 CGT £30,000 salary £70,064 CGT £35,000 salary £70,364 CGT £40,000 salary £70,664 CGT £45,000 salary £70,964 CGT £50,000 salary £71,264 CGT £60,000 salary £71,280 CGT £80,000 salary £71,280 CGT £100,000 salary £71,280 CGT

£500,000 property gain

No income £117,018 CGT £20,000 salary £117,464 CGT £30,000 salary £118,064 CGT £35,000 salary £118,364 CGT £40,000 salary £118,664 CGT £45,000 salary £118,964 CGT £50,000 salary £119,264 CGT £60,000 salary £119,280 CGT £80,000 salary £119,280 CGT £100,000 salary £119,280 CGT

Shares & Other Assets CGT 2025-26

CGT rates on shares and other assets (excluding residential property): 10% (basic rate band) and 20% (higher rate band). Applies to stocks, funds, ETFs, crypto, and most other chargeable assets.

£5,000 shares gain

No income £200 CGT £20,000 salary £200 CGT £30,000 salary £200 CGT £35,000 salary £200 CGT £40,000 salary £200 CGT £45,000 salary £200 CGT £50,000 salary £373 CGT £60,000 salary £400 CGT £80,000 salary £400 CGT £100,000 salary £400 CGT

£10,000 shares gain

No income £700 CGT £20,000 salary £700 CGT £30,000 salary £700 CGT £35,000 salary £700 CGT £40,000 salary £700 CGT £45,000 salary £873 CGT £50,000 salary £1,373 CGT £60,000 salary £1,400 CGT £80,000 salary £1,400 CGT £100,000 salary £1,400 CGT

£15,000 shares gain

No income £1,200 CGT £20,000 salary £1,200 CGT £30,000 salary £1,200 CGT £35,000 salary £1,200 CGT £40,000 salary £1,373 CGT £45,000 salary £1,873 CGT £50,000 salary £2,373 CGT £60,000 salary £2,400 CGT £80,000 salary £2,400 CGT £100,000 salary £2,400 CGT

£20,000 shares gain

No income £1,700 CGT £20,000 salary £1,700 CGT £30,000 salary £1,700 CGT £35,000 salary £1,873 CGT £40,000 salary £2,373 CGT £45,000 salary £2,873 CGT £50,000 salary £3,373 CGT £60,000 salary £3,400 CGT £80,000 salary £3,400 CGT £100,000 salary £3,400 CGT

£25,000 shares gain

No income £2,200 CGT £20,000 salary £2,200 CGT £30,000 salary £2,373 CGT £35,000 salary £2,873 CGT £40,000 salary £3,373 CGT £45,000 salary £3,873 CGT £50,000 salary £4,373 CGT £60,000 salary £4,400 CGT £80,000 salary £4,400 CGT £100,000 salary £4,400 CGT

£30,000 shares gain

No income £2,700 CGT £20,000 salary £2,700 CGT £30,000 salary £3,373 CGT £35,000 salary £3,873 CGT £40,000 salary £4,373 CGT £45,000 salary £4,873 CGT £50,000 salary £5,373 CGT £60,000 salary £5,400 CGT £80,000 salary £5,400 CGT £100,000 salary £5,400 CGT

£40,000 shares gain

No income £3,700 CGT £20,000 salary £4,373 CGT £30,000 salary £5,373 CGT £35,000 salary £5,873 CGT £40,000 salary £6,373 CGT £45,000 salary £6,873 CGT £50,000 salary £7,373 CGT £60,000 salary £7,400 CGT £80,000 salary £7,400 CGT £100,000 salary £7,400 CGT

£50,000 shares gain

No income £5,630 CGT £20,000 salary £6,373 CGT £30,000 salary £7,373 CGT £35,000 salary £7,873 CGT £40,000 salary £8,373 CGT £45,000 salary £8,873 CGT £50,000 salary £9,373 CGT £60,000 salary £9,400 CGT £80,000 salary £9,400 CGT £100,000 salary £9,400 CGT

£75,000 shares gain

No income £10,630 CGT £20,000 salary £11,373 CGT £30,000 salary £12,373 CGT £35,000 salary £12,873 CGT £40,000 salary £13,373 CGT £45,000 salary £13,873 CGT £50,000 salary £14,373 CGT £60,000 salary £14,400 CGT £80,000 salary £14,400 CGT £100,000 salary £14,400 CGT

£100,000 shares gain

No income £15,630 CGT £20,000 salary £16,373 CGT £30,000 salary £17,373 CGT £35,000 salary £17,873 CGT £40,000 salary £18,373 CGT £45,000 salary £18,873 CGT £50,000 salary £19,373 CGT £60,000 salary £19,400 CGT £80,000 salary £19,400 CGT £100,000 salary £19,400 CGT

£150,000 shares gain

No income £25,630 CGT £20,000 salary £26,373 CGT £30,000 salary £27,373 CGT £35,000 salary £27,873 CGT £40,000 salary £28,373 CGT £45,000 salary £28,873 CGT £50,000 salary £29,373 CGT £60,000 salary £29,400 CGT £80,000 salary £29,400 CGT £100,000 salary £29,400 CGT

£200,000 shares gain

No income £35,630 CGT £20,000 salary £36,373 CGT £30,000 salary £37,373 CGT £35,000 salary £37,873 CGT £40,000 salary £38,373 CGT £45,000 salary £38,873 CGT £50,000 salary £39,373 CGT £60,000 salary £39,400 CGT £80,000 salary £39,400 CGT £100,000 salary £39,400 CGT

£300,000 shares gain

No income £55,630 CGT £20,000 salary £56,373 CGT £30,000 salary £57,373 CGT £35,000 salary £57,873 CGT £40,000 salary £58,373 CGT £45,000 salary £58,873 CGT £50,000 salary £59,373 CGT £60,000 salary £59,400 CGT £80,000 salary £59,400 CGT £100,000 salary £59,400 CGT

£500,000 shares gain

No income £95,630 CGT £20,000 salary £96,373 CGT £30,000 salary £97,373 CGT £35,000 salary £97,873 CGT £40,000 salary £98,373 CGT £45,000 salary £98,873 CGT £50,000 salary £99,373 CGT £60,000 salary £99,400 CGT £80,000 salary £99,400 CGT £100,000 salary £99,400 CGT

How Capital Gains Tax works in the UK (2025-26)

Capital Gains Tax (CGT) is charged on the profit you make when you sell or dispose of an asset that has increased in value. You only pay CGT on your gain — not the full sale proceeds. Every individual has an annual CGT allowance of £3,000 for 2025-26, meaning the first £3,000 of gains each tax year is completely tax-free.

The rate of CGT you pay depends on two things: the type of asset and your total taxable income for the year. Residential property (second homes, buy-to-let) is taxed at higher rates than shares and other assets.

Gains are added on top of your income. If your total income plus gain stays within the basic rate band (up to £50,270), the lower CGT rate applies to the gain. Any portion of the gain that pushes you above £50,270 is taxed at the higher rate. This means a basic rate taxpayer can face two CGT rates on a single gain if it straddles the threshold.

CGT is not automatically deducted at source. You need to report gains to HMRC via Self Assessment (or via the UK Property Reporting Service within 60 days for residential property sales). Gains above the £3,000 allowance must be reported even if no tax is due.

Assets held in an ISA or SIPP are exempt from CGT. Your main home is usually exempt under Private Residence Relief. Business Asset Disposal Relief (formerly Entrepreneurs' Relief) reduces CGT to 10% on qualifying business sales (up to a lifetime limit of £1 million).