Capital Gains Tax rates for cryptoassets

Capital Gains Tax is charged on the gain you make when you dispose of cryptoassets, not on the amount you sell them for.

Annual exempt amount

You only pay Capital Gains Tax on gains above the annual exempt amount. For the 2025 to 2026 tax year this is £3,000.

Rates

Your income	Rate on cryptoasset gains
Basic rate Income Tax	18%
Higher or additional rate Income Tax	24%

If your gain pushes you into a higher band, part of the gain may be taxed at each rate.

Working out your gain

See what counts as a disposal and how to work out an allowable cost.

Reporting and paying

Report gains on your Self Assessment tax return and pay your bill by 31 January.

If you did not report a gain in an earlier year, see penalties and interest.