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Capital Gains Tax (CGT) rates and bands

  2019/20 2018/19 2017/18 2016/17 2015/16 2014/15  2013/14  2011/12 to  2012/13 2010/11 2009/10 2008/09
Standard rate (basic rate taxpayers)  10% / 18% * 10% / 18% * 10% / 18% * 10% / 18% * 18% 18%  18% 18% 18% 18% 18%
Higher rate taxpayers rate   20% / 28% * 20% / 28% * 20% / 28% * 20% / 28% * 28% 28%  28% 28% 28% 18% 18%
Entrepreneurs' relief - effective rate  10% 10% 10% 10% 10% 10%  10% 10% 10%  10% 10%
Annual exemption                      
Individual  £12,000 £11,700 £11,300 £11,100 £11,100 £11,000  £10,900 £10,600 £10,100 £10,100 £9,600
Settlement(s) - trustees  £6,000 £5,850 £5,650 £5,550 £5,550 £5,500  £5,450 £5,300 £5,050 £5,050 £4,800
Chattels exemption (proceeds per item or set) £6,000
Marginal relief 5/3 excess over £6,000
Entrepreneurs' relief lifetime allowance
 £10 million

£5 million/
£2 million until
22 June 2010

£1 million £1 million

 

Which rate?

Special cases

Capital gains tax basic rules:

Capital gains tax reliefs: disposal of business assets.


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