What is the capital gains tax rate in the UK?
For 2026-27, individuals pay capital gains tax at 18% on gains that fall within the basic-rate band and 24% above it, after a tax-free allowance of £3,000 a year (£1,500 for most trusts), according to GOV.UK. Trustees and personal representatives pay 24%.
The tax is on the gain, not the sale price. It applies to things such as shares outside an ISA, second homes, business assets, cryptoassets and personal possessions worth £6,000 or more. Your main home is normally exempt, as are ISAs, gilts and Premium Bonds.
The allowance has been cut sharply in recent years, from £12,300 in 2022-23, so more people now report gains. Business Asset Disposal Relief and other reliefs change the rate for some disposals.
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This answer says where the official figures are published and how they are defined. It gives no verdict on any claim. To report an error, send a correction request. More questions about tax rates, allowances and household bills: all Tax rates, allowances and household bills questions.