CGT Allowance 2026 and Residential Property Rates Guide
For 2025/26 and 2026/27, CGT rates on UK residential property are 18% for basic rate taxpayers (income under £50,270) and 24% for higher rate taxpayers. The annual CGT exempt amount is £3,000 for both 2025/26 and 2026/27, with the government confirming no further reduction.
Source: www.hollowaydavies.co.uk