Capital Gains Tax 2024 Uk Rate. Capital gains on assets including businesses, second homes and shares are currently taxed at between 10 and 28 per cent — lower than the 20 to 45 per cent. Capital gains tax is a tax on the profit when you sell (or ‘dispose of’) something (an ‘asset’) that’s increased in value.

For the 2024 to 2025 tax year the allowance is £3,000, which leaves £9,600 to pay tax on. Add on the taxable amount of £12,000.