{ "name": "exitvaluecalculator.com UK CGT Rates Allowances", "title": "UK CGT Rates Allowances", "url": "https://exitvaluecalculator.com/datasets/uk-cgt-rates-allowances/", "csv": "https://exitvaluecalculator.com/datasets/uk-cgt-rates-allowances.csv", "markdown": "https://exitvaluecalculator.com/datasets/uk-cgt-rates-allowances/index.md", "computed_at": "2026-09-26", "license": "https://exitvaluecalculator.com/terms", "headline": "The UK CGT Rates Allowances carries 5 published figures read from 2 sources' own pages, from 3,000 to 12,300 GBP, read 26 September 2026.", "quotes": [ "The UK CGT Rates Allowances carries 5 published figures read from 2 sources' own pages, from 3,000 to 12,300 GBP, read 26 September 2026.", "2 of the 8 named sources read in full publish a figure; 5 publish none, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2025 to 2026: median 3,000 GBP across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2025 to 2026: median 18 percent across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2024 to 2025: median 3,000 GBP across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2024 to 2025: median 10 percent across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2023 to 2024: median 6,000 GBP across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2022 to 2023: median 12,300 GBP across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2021 to 2022: median 12,300 GBP across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, tax year 2026 onwards: median 18 percent across 1 source, read 26 September 2026.", "UK CGT Rates Allowances, taxpayer class higher rate individual: median 24 percent across 1 source, read 26 September 2026.", "The median is unchanged since 25 September 2026 (was 6,000 GBP across 5)." ], "citation": "\"exitvaluecalculator.com UK CGT Rates Allowances\", updated 2026-09-26, https://exitvaluecalculator.com/datasets/uk-cgt-rates-allowances/.", "changed_since": { "since": "2026-09-25", "previous_median": 6000, "delta": 0, "direction": "unchanged", "sentence": "The median is unchanged since 25 September 2026 (was 6,000 GBP across 5)." }, "national": { "unit": "GBP", "n": 5, "median": 6000, "min": 3000, "max": 12300, "p25": 3000, "p75": 12300, "mean": 7320, "units": { "%": 4, "GBP": 5 }, "published_sources": 2, "named_sources": 10, "read_sources": 8, "not_published": 5, "published_share": 0.25 }, "by_axis": { "tax year": { "2025 to 2026": { "GBP": { "n": 1, "median": 3000, "min": 3000, "max": 3000, "p25": 3000, "p75": 3000, "mean": 3000 }, "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } }, "2024 to 2025": { "GBP": { "n": 1, "median": 3000, "min": 3000, "max": 3000, "p25": 3000, "p75": 3000, "mean": 3000 }, "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "2023 to 2024": { "GBP": { "n": 1, "median": 6000, "min": 6000, "max": 6000, "p25": 6000, "p75": 6000, "mean": 6000 } }, "2022 to 2023": { "GBP": { "n": 1, "median": 12300, "min": 12300, "max": 12300, "p25": 12300, "p75": 12300, "mean": 12300 } }, "2021 to 2022": { "GBP": { "n": 1, "median": 12300, "min": 12300, "max": 12300, "p25": 12300, "p75": 12300, "mean": 12300 } }, "2026 onwards": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } } }, "taxpayer class": { "higher rate individual": { "%": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } } } }, "rows": [ { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "3,000 £", "value": 3000, "unit": "GBP", "vat": null, "axis": { "tax year": "2025 to 2026" }, "retrieved_at": "2026-09-22", "quote": "2025 to 2026 £3,000 £1,500", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "3,000 £", "value": 3000, "unit": "GBP", "vat": null, "axis": { "tax year": "2024 to 2025" }, "retrieved_at": "2026-09-22", "quote": "2024 to 2025 £3,000 £1,500", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "6,000 £", "value": 6000, "unit": "GBP", "vat": null, "axis": { "tax year": "2023 to 2024" }, "retrieved_at": "2026-09-22", "quote": "2023 to 2024 £6,000 £3,000", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "12,300 £", "value": 12300, "unit": "GBP", "vat": null, "axis": { "tax year": "2022 to 2023" }, "retrieved_at": "2026-09-22", "quote": "2022 to 2023 £12,300 £6,150", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "12,300 £", "value": 12300, "unit": "GBP", "vat": null, "axis": { "tax year": "2021 to 2022" }, "retrieved_at": "2026-09-22", "quote": "2021 to 2022 £12,300 £6,150", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "tax year": "2026 onwards" }, "retrieved_at": "2026-09-22", "quote": "The following Capital Gains Tax rates apply: 18% and 24% for individuals", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "tax year": "2025 to 2026" }, "retrieved_at": "2026-09-22", "quote": "The following Capital Gains Tax rates apply: 18% and 24% for individuals (not including carried interest gains)", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "gov.uk", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "tax year": "2024 to 2025" }, "retrieved_at": "2026-09-22", "quote": "The following Capital Gains Tax rates apply: 10% and 20% for individuals (not including residential property gains and carried interest gains)", "source_class": "primary-government", "text_sha256": "91f1156cbfd96864b21cfa57b419b8342a3e4f0c6dc36448ef6e4e4e1a39b36a" }, { "source": "HMRC policy paper, Capital Gains Tax - rates of tax", "url": "https://www.gov.uk/government/publications/changes-to-the-rates-of-capital-gains-tax/capital-gains-tax-rates-of-tax", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": { "taxpayer class": "higher rate individual" }, "retrieved_at": "2026-09-22", "quote": "24% for higher rate taxpayers", "source_class": "primary-government", "text_sha256": "4d038c2a3f6bd4fb0675dadd836d6907aeda82e0f2aaf1b6a39f2bf434a1aee0" } ], "not_published": [ { "source": "HMRC, rates and allowances: Capital Gains Tax (publication)", "url": "https://www.gov.uk/government/publications/rates-and-allowances-capital-gains-tax/capital-gains-tax-rates-and-annual-tax-free-allowances", "retrieved_at": "2026-09-15", "reason": "every candidate on the page was refused" }, { "source": "TCGA 1992 s.1H (rates of capital gains tax)", "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/1H", "retrieved_at": "2026-09-22", "reason": "every candidate on the page was refused" }, { "source": "TCGA 1992 s.1K (annual exempt amount)", "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/1K", "retrieved_at": "2026-09-22", "reason": "every candidate on the page was refused" }, { "source": "HMRC, Capital Gains Tax: overview, report and pay", "url": "https://www.gov.uk/capital-gains-tax/report-and-pay-capital-gains-tax", "retrieved_at": "2026-09-15", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC, Tax when you sell shares", "url": "https://www.gov.uk/tax-sell-shares", "retrieved_at": "2026-09-15", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/capital-gains-tax/rates", "label": "HMRC, Capital Gains Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/allowances", "label": "HMRC, Capital Gains Tax allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "label": "HMRC, Capital Gains Tax rates and allowances (guidance)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-capital-gains-tax/capital-gains-tax-rates-and-annual-tax-free-allowances", "label": "HMRC, rates and allowances: Capital Gains Tax (publication)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/changes-to-the-rates-of-capital-gains-tax/capital-gains-tax-rates-of-tax", "label": "HMRC policy paper, Capital Gains Tax - rates of tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/1H", "label": "TCGA 1992 s.1H (rates of capital gains tax)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/1K", "label": "TCGA 1992 s.1K (annual exempt amount)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/report-and-pay-capital-gains-tax", "label": "HMRC, Capital Gains Tax: overview, report and pay", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-sell-shares", "label": "HMRC, Tax when you sell shares", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "label": "gov.uk", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 2 of the 8 named sources that could be read published a usable figure; 5 published none and are recorded as not published, never filled in; 2 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in GBP (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 28 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per tax year per taxpayer class (individual, trustee, personal representative) holding the lower and higher CGT rate, the annual exempt amount and the BADR and Investors' Relief rates beside them, so the calculator can tax a gain that crosses the lifetime limit at two rates in one disposal - a join across the rate table, the allowance table and the relief rate that gov.uk publishes on three separate pages, plus the mid-year rate change of 30 October 2024 that splits a single tax year", "embed": "

3,000 to 12,300 GBP

5 published figures, UK CGT Rates Allowances, across 2 sources, read 26 September 2026

Source: exitvaluecalculator.com UK CGT Rates Allowances
" }