Home 
Resource Centre 
Tax Tables
Capital Gains Tax
Capital Gains Tax
|
2020/21 |
2019/20 |
2018/19 |
|
Rates of tax |
||||
Individuals |
||||
|
- Standard rate taxpayers |
10% |
10% |
10% |
|
- Additional rate taxpayers |
20% |
20% |
20% |
Companies - added to income |
19% |
19% |
19% |
|
Discretionary and Accumulation & Maintenance Trusts |
20% |
20% |
20% |
|
Interest in Possession Trusts |
20% |
20% |
20% |
|
Higher rate will apply to specific residential property sales. |
|
|
|
|
- Standard rate individuals |
18% |
18% |
18% |
|
- Higher rate taxpayers and trusts |
28% |
28% |
28% |
|
|
|
|
||
Exemptions |
|
|
||
Individuals and most estates |
12,300 |
12,000 |
11,700 |
|
Most trusts |
6,150 |
6,000 |
5,850 |
|
Chattels (5/3 taxable on excess above) |
6,000 |
6,000 |
6,000 |
|
|
|
|
||
Entrepreneurs’ Relief: |
||||
Rate on gains with relief: |
10% |
10% |
10% |
|
Lifetime limit |
£1,000,000* |
£10,000,000 |
£10,000,000 |
|
Investors' Relief: |
||||
Lifetime limit |
£10,000,000 |
£10,000,000 |
£10,000,000 |
|
*For assets disposed of after 20 March 2020, otherwise the £10,000,000 limit applies |
||||