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Taxopedia  ›  C  ›  Capital gain
C · Glossary

Capital gain

The profit when you sell a non-personal asset for more than you paid.

A capital gain is the profit you make when you sell (or "dispose of") a chargeable asset for more than you paid. Chargeable assets include shares, crypto, second properties, business goodwill, and high-value personal items.

Capital Gains Tax is charged on the gain, after deducting the £3,000 annual exempt amount (2025/26) and any allowable costs.

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