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Capital Gains

Group 2024 / 2025 2023 / 2024
Main rates for individuals 10% / 20% 10% / 20%
Rates for individuals (for gains on residential property not eligible for Private Residence Relief) 18 % / 24% 18 % / 28%
Rates for on gains on ( carried interest) 18 % / 28% 18 % / 28%
Main rate for trustees and personal representatives 20% 20%
Rate for trustees and personal representatives (for gains on residential property not eligible for Private Residence Relief) 24% 28%
Rate for personal representatives for gains on carried interest 28% 28%
Annual exempt amount (AEA) for individuals and personal representatives £3,000 £6,000
AEA for most trustees 1,500 £3,000
Rate on gains subject to business Asset Disposal Relief 10% 10%
Rate on gains subject to investors’ relief 10% 10%
Business Asset Disposal Relief (previously known as Entrepreneurs’ relief): lifetime limit on gains for entrepreneurs £1,000,000 £1,000,000
Investors’ relief: separate lifetime limit on gains for external investors £10,000,000 £10,000,000
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