Uk Capital Gains Tax Rates 2025 2025. For trustees, the exemption is set at £1,500. Basic rate taxpayers pay 10% (or 18% for residential property), while higher and additional rate taxpayers pay 20% (or 28% for residential property) on gains above the aea.

10% (18% for residential property) for your entire capital gain if your overall annual income is below £50,270. Basic rate taxpayers pay 10% (or 18% for residential property), while higher and additional rate taxpayers pay 20% (or 28% for residential property) on gains above the aea.