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Reference

Rates & thresholds

Verified against gov.uk and HMRC. Last checked June 2026.

CGT annual exempt amount
£3,000
2025/26 tax year — shared across all capital gains, not crypto-only.
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CGT rate (basic rate band)
18%
On most assets including crypto, for gains within the basic-rate band.
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CGT rate (higher/additional band)
24%
On most assets including crypto, above the basic-rate band.
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Personal Allowance (Income Tax)
£12,570
Frozen until April 2028. Tapers above £100,000 income.
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Inheritance Tax nil-rate band
£325,000
Standard nil-rate band per estate.
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FSCS deposit protection
£85,000
Per banking licence — does not cover crypto on exchanges.
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