UK: capital gains tax at 18 and 24%, stamp duty surcharges of 2 and 5 points

Capital gains tax in the tax year from April 6, 2026 is 18 and 24%, with a GBP 3,000 annual exempt amount. A non-resident pays a 2 point surcharge on stamp duty land tax, and a buyer of an additional home pays a further 5 points.

What this changes in the calculation

Tax on selling an apartment in the UK is 18 or 24% of the gain; a non-resident buying an additional home pays stamp duty 7 points above the base rates.