Capital Gains Tax Rate 2024/25. This capital gains tax (cgt) calculator applies to residential property sales and uses hm revenue & customs directives. Gains made on disposals of residential property that do not qualify for prr are chargeable to cgt at 18% for any gains that fall within an.

Legislation will be introduced in spring finance bill 2024 to amend section 1h of tcga. The taxation of capital gains has been rationalised and simplified.