Tax year 2025‑26
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Scotland Capital Gains Tax 2025-26

CGT rates, annual allowance, and take-home calculations for Scotland. Capital Gains Tax is a reserved matter — the same UK rates apply in Scotland as in England, Wales and Northern Ireland.

CGT in Scotland — key facts 2025-26

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%
Scottish IT effect on CGT
Basic rate band differs

CGT rates are identical to England. However, because Scotland has different Income Tax bands, the basic rate band available for your gains may differ slightly — affecting how much gain falls in the basic vs higher rate band.

Residential Property CGT — Scotland 2025-26

CGT rates on residential property in Scotland: 18% (basic rate band) and 24% (higher rate band). These are the same UK-wide rates applied to second homes, buy-to-let, and investment properties.

£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 — Scotland 2025-26

CGT rates on shares and other assets in Scotland: 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

Capital Gains Tax in Scotland 2025-26

Capital Gains Tax (CGT) is a reserved matter in the UK — meaning it is set by the UK Parliament and applies identically in Scotland, England, Wales and Northern Ireland. The CGT rates for 2025-26 are 18%/24% for residential property and 10%/20% for shares and other assets, with a £3,000 annual CGT allowance.

One area where Scotland differs is Income Tax bands. Scottish taxpayers have different thresholds which affect how much of the basic rate band remains for capital gains. For example, Scotland's Higher rate begins at £43,662 (vs £50,270 in England), so Scottish higher-rate taxpayers may have less basic rate band available for gains.

CGT must be reported to HMRC via Self Assessment (or the UK Property Reporting Service within 60 days for residential property sales). Assets held in an ISA or SIPP are exempt from CGT regardless of where in the UK you live.