A client’s overall total gain/loss for all disposals for the tax year, after deducting any losses from previous years and the Capital Gains Tax Annual Exempt Amount, will be subject to Capital Gain Tax (CGT).
The Capital Gains Tax Annual Exempt Amount and tax rate history for an individual and their residential property gains is below;
| Tax Year | CGT AEA | Individual Basic Rate | Individual Higher Rate | Residential Basic Rate | Residential Higher rate |
| 2026/27 | £3,000 | 18% | 24% | 18% | 24% |
| 2025/26 | £3,000 | 18% | 24% | 18% | 24% |
| 2024/25 30/10/2024 Pre 30/10/2024 | £3,000 | 18% 10% | 24% 20% | 18% | 24% |
| 2023/24 | £6,000 | 10% | 20% | 18% | 28% |
| 2022/23 | £12,300 | 10% | 20% | 18% | 28% |
| 2021/22 | £12,300 | 10% | 20% | 18% | 28% |
| 2020/21 | £12,300 | 10% | 20% | 18% | 28% |
| 2019/20 | £12,000 | 10% | 20% | 18% | 28% |
| 2018/19 | £11,700 | 10% | 20% | 18% | 28% |
| 2017/18 | £11,300 | 10% | 20% | 18% | 28% |
| 2016/17 | £11,100 | 10% | 20% | 18% | 28% |
| 2015/16 | £11,100 | 18% | 28% | – | – |
| 2014/15 | £11,000 | 18% | 28% | – | – |
| 2013/14 | £10,900 | 18% | 28% | – | – |
| 2012/13 | £10,600 | 18% | 28% | – | – |
| 2011/12 | £10,600 | 18% | 28% | – | – |
| 2010/11 | £10,100 | 18% | 28% | – | – |
| 2009/10 | £10,100 | 18% | 18% | – | – |
| 2008/09 | £9,600 | 18% | 18% | – | – |
For further information;