For individuals, most gains are taxed at a rate of 18% (10% before 30 October 2024) to the extent that they do not exceed the individual's unused basic rate band (this is the UK basic rate band) and at 24% (20% before 30 October 2024) to the extent that they exceed the amount of the basic rate band. Both before and after 30 October 2024 the tax rates for gains from residential property and carried interest are 18% and 24%, though for 2025/26 the rate for carried interest will be 32% (TCGA 1992,
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Web page updated on 17 Mar 2025 13:57