Capital Gains Tax

Capital Gains Tax (CGT) is a tax that may be due when you make a profit by selling certain investments or assets.

1 min read Learning to Invest

What it means

Capital Gains Tax (CGT) is a tax that may be due when you make a profit by selling certain investments or assets. You don't pay CGT simply because an investment increases in value, you normally only pay it when 'realise' the gain e.g. you sell the asset.

Example

You make a profit selling shares held outside an ISA. Depending on your circumstances and current tax rules, some of that gain may be taxable.

Why it matters

Knowing where you hold your investments can make a significant difference to the tax you pay.

Investments held inside an ISA are generally exempt from Capital Gains Tax.

Do I pay Capital Gains Tax every time my investments go up?

No. Growth alone doesn't trigger CGT. It's usually only considered when you dispose/sell an investment.

Related terms

This term comes up a lot when you're learning to invest.

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