⚡ Statutory HMRC Capital Gains Tax Rates (2025/2026):
• Annual Exempt Amount: £3,000 per individual.
• CGT Rates: 18% (Basic Rate Taxband up to £50,270) / 24% (Higher & Additional Rate Taxband).
• BADR Business Rate: 14% from 6 April 2025 → rising to 18% from 6 April 2026 (£1,000,000 lifetime cap).
• 60-Day Property Rule: UK residential property sales must be reported and paid within 60 days of completion.
CGT Tax Evaluator
GOV.UK VerifiedOfficial UK Government References & Legal Sources
- • GOV.UK Capital Gains Tax Rates: gov.uk/capital-gains-tax/rates
- • HMRC 60-Day Report and Pay UK Property CGT: gov.uk/report-and-pay-capital-gains-tax-on-uk-property
CGT Thresholds
Exempt Allowance£3,000 / yr
Basic Rate CGT18%
Higher Rate CGT24%
BADR Business Rate14% (from April 2025)