CGT annual exempt amount is £3,000 for 2024/25 onwards. The first £3,000 of gains each year are completely tax-free.
Residential property and other assets (shares etc.) have different CGT rates applied correctly by this calculator.
Business Asset Disposal Relief reduces the CGT rate to 14% (2025/26) or 18% (2026/27) on qualifying disposals up to £1m lifetime.
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Everyone gets a CGT Annual Exempt Amount (£3,000 for 2024/25 onwards) before any CGT is due. Gains below this threshold are completely free of CGT.
Business Asset Disposal Relief (formerly Entrepreneurs' Relief) gives a reduced CGT rate on qualifying business disposals. The rate increased to 14% in 2025/26 and 18% in 2026/27.
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