Capital Gain Tax Rate 2024 Uk Income. 10% rate applies to your entire capital gain if your total annual income is below £50,270, but this. Capital gains tax (cgt) cgt is calculated and paid on any capital gains that you make unless the asset is exempt.

Here’s what you need to know about the cgt rates for the 2024/25 tax year: For the tax years before 2023 to 2024, you need to report your gains in your tax return if both of the following apply: