| Tax rate / allowance | 2026/27 | 2025/26 |
|---|---|---|
| Annual exempt amount individuals | £3,000 | £3,000 |
| Annual exempt amount most trusts | £1,500 | £1,500 |
| Main CGT basic rate | 18% | 18% |
| Main CGT higher rate | 24% | 24% |
| Residential property basic rate | 18% | 18% |
| Residential property higher rate | 24% | 24% |
| Trustees standard CGT rate | 24% | 24% |
| Business Asset Disposal Relief rate | 18% | 14% |
| BADR lifetime limit | £1,000,000 | £1,000,000 |
| Investors Relief rate | 18% | 14% |
