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Capital Gains Tax and Inheritance Tax Rates

Capital Gains Tax (CGT) is applied to profits from the sale of assets like property or shares. The rate you pay depends on your income level and the type of asset sold—refer to the table below for the specific thresholds and rates.

Inheritance Tax (IHT) is a levy on the estate of someone who has passed away, based on the total value of their assets. Different thresholds and reliefs apply depending on relationships and asset types—see the detailed rate breakdown in the table below.


See the rate table below for the exact figures.

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