Uk Capital Gains Tax Allowance 2024/25. The annual capital gains tax allowance (also known as the annual cgt exemption) is as follows:. Uk capital gains tax rates.

This measure changes the capital gains tax (cgt) annual exempt amount (aea). For the tax year 2024 to 2025 and subsequent tax years the aea will be permanently fixed at £3,000 for individuals and personal representatives, and £1,500 for.