Tax Checked 2026-08-11

Capital Gains Tax rates

18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18%
rates · valid 2026-04-06 → 2027-04-05

What is the Capital Gains Tax rates right now?

The current figure is 18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18% (rates), effective from 2026-04-06 to 2027-04-05, according to HMRC / gov.uk. Last checked against the official source on 2026-08-11.

Main and residential rates aligned since 30 Oct 2024. BADR rose to 18% from 6 April 2026 (14% in 2025/26, 10% before).

Cite this figure

The Capital Gains Tax rates is 18% (basic-rate taxpayer) / 24% (higher-rate); residential property same; Business Asset Disposal Relief 18% (rates), effective 2026-04-06 to 2027-04-05. Source: HMRC / gov.uk (https://www.gov.uk/capital-gains-tax/rates), via UK Rates & Thresholds (rates.trycashpilot.com), checked 2026-08-11.

Official sourceHMRC / gov.uk
Valid from2026-04-06
Valid to2027-04-05
Last checked2026-08-11
Machine-readableJSON for this figure

History

Previous values
Main 10%/20%, residential 18%/24% until 2024-10-29
Aligned 18%/24% from 2024-10-30

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This is data, not advice. Figures are republished from official sources with links and dates. Always verify with the linked official source before acting.