United Kingdom
Investment

Invest in United Kingdom: real estate, assets and residency 2026

Investment guide for United Kingdom. Real estate, capital gains, legal structures, Golden Visa and residency. Optimal taxation for investors.

Key metrics

Essential numbers for investing in United Kingdom.

Corp tax

25 %

Capital gains

20 %

VAT

20 %

Min. residency

183 j

Real estate investment

Real estate capital gains and rental income taxation in United Kingdom.

Resident

28 %
Primary residence exemptRental income: 20 %Holding: Variable

CGT 18% (basic) or 28% (higher) since 2024 for residential property. Primary residence exempt. SDLT: 0-12%.

Investment structures

Vehicles to hold assets or stakes in United Kingdom.

Crypto investment

Crypto asset taxation for investors in United Kingdom.

Capital gains

20 %

Crypto swap

Taxable

Reporting

Required

Capital Gains Tax (CGT): 10% (basic rate) or 20% (higher rate). Annual exempt amount £3,000. Crypto-to-crypto swaps are taxable events. Reported via Self Assessment.

* Indicative data. Amounts, rates and conditions may vary. Consult a professional for your investment situation in United Kingdom.