UK budget makes buy-to-let investment less attractive, UBP says
EWU•UBP says the UK’s 2026 Autumn Budget will make buy-to-let investment less attractive, with a 4% surcharge taking the highest tax rate on rental income to 49%. The budget also introduces a 10% capital gains tax rate on up to £10 million in lifetime gains for founders from April 6, 2027.
1. Budget tax changes
The UK Autumn Budget 2026 increases tax pressure on landlords and cash savers while introducing tax relief for company founders, UBP says. The rental income surcharge is 4%, taking the highest rate to 49%; savings interest faces an additional 2% tax, also taking its highest rate to 49% outside ISAs.
