Country tax profile · 2026
United Kingdom capital gains tax
How United Kingdom taxes capital gains
18% basic-rate / 24% higher-rate (from 30 Oct 2024, all assets incl. residential property). Business Asset Disposal Relief rate 14% (2025/26).
Compiled by MyNomadWorld for United Kingdom and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How United Kingdom compares
57 of 197 countries we track have no capital gains tax for individuals. United Kingdom is not one of them.
Who is a tax resident of United Kingdom?
Statutory Residence Test (automatic UK/overseas tests + sufficient-ties test based on days and connections).
Related United Kingdom taxes
Moving to United Kingdom?
Get matched with a vetted United Kingdom tax & immigration advisor who handles residency and the exit from your current country.
See advisors →United Kingdom capital gains tax FAQ
What is the capital gains tax rate in United Kingdom?
18% basic-rate / 24% higher-rate (from 30 Oct 2024, all assets incl. residential property). Business Asset Disposal Relief rate 14% (2025/26).