What are the tax implications of owning fractional shares?

Written by Eleana Ntagia

Updated: 2024-06-10 08:16:56

Important: Fractional shares are not offered by XTB Ltd (Cy)


As per the government's website you may have to pay Capital Gains Tax if you make a profit (‘gain’) when you sell (or ‘dispose of’) shares or other investments. The amount of capital gains tax you pay will depend on your income and the amount of profit.

Similarly, if you receive dividends from fractional shares, you may have to pay income tax on those dividends. The amount of income tax you pay will depend on your income and the amount of the dividend.

XTB can provide reports on what you have invested in to help with your self-assessment submission to HMRC.

Please visit or contact HM Revenue & Customs (HMRC) to ensure you have the most accurate and up-to-date information.

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The financial instruments we offer, especially CFDs, can be highly risky. Fractional Shares (FS) is an acquired from XTB fiduciary right to fractional parts of stocks and ETFs. FS are not a separate financial instrument. The limited corporate rights are associated with FS.
This page was not created for investors residing in Brazil. This brokerage is not authorized by the Comissão de Valores Mobiliários (CVM) or the Brazilian Central Bank (BCB). The content of this page should not be characterized as an investment offer in Brazil or for investors residing in that country.
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