{
  "name": "UK crypto tax rates and thresholds 2026/27",
  "url": "https://digital-assets.co.uk/rates/",
  "taxYear": "2026/27",
  "reviewed": "2026-09-30",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0.",
  "note": "General information, not tax advice. Each figure links to the gov.uk page it was checked against.",
  "rates": [
    {
      "id": "cgt-annual-exempt",
      "label": "CGT annual exempt amount",
      "value": "£3,000",
      "detail": "2026/27 tax year — shared across all capital gains, not crypto-only.",
      "sourceUrl": "https://www.gov.uk/capital-gains-tax/allowances",
      "checkedOn": "2026-09-30"
    },
    {
      "id": "cgt-basic-rate",
      "label": "CGT rate (basic rate band)",
      "value": "18%",
      "detail": "On most assets including crypto, for gains within the basic-rate band.",
      "sourceUrl": "https://www.gov.uk/capital-gains-tax/rates",
      "checkedOn": "2026-09-30"
    },
    {
      "id": "cgt-higher-rate",
      "label": "CGT rate (higher/additional band)",
      "value": "24%",
      "detail": "On most assets including crypto, above the basic-rate band.",
      "sourceUrl": "https://www.gov.uk/capital-gains-tax/rates",
      "checkedOn": "2026-09-30"
    },
    {
      "id": "personal-allowance",
      "label": "Personal Allowance (Income Tax)",
      "value": "£12,570",
      "detail": "Frozen until 5 April 2031 (announced at Budget 2025). Tapers above £100,000 income.",
      "sourceUrl": "https://www.gov.uk/government/publications/maintaining-income-tax-and-equivalent-national-insurance-contributions-thresholds-until-5-april-2031",
      "checkedOn": "2026-10-22"
    },
    {
      "id": "iht-nil-rate",
      "label": "Inheritance Tax nil-rate band",
      "value": "£325,000",
      "detail": "Standard nil-rate band per estate.",
      "sourceUrl": "https://www.gov.uk/inheritance-tax",
      "checkedOn": "2026-09-30"
    },
    {
      "id": "fscs-limit",
      "label": "FSCS deposit protection",
      "value": "£120,000",
      "detail": "Per banking licence — does not cover crypto on exchanges.",
      "sourceUrl": "https://www.fscs.org.uk/what-we-cover/banks-building-societies-credit-unions/",
      "checkedOn": "2026-09-30"
    }
  ]
}