The government has confirmed that from 6 April, capital gains tax will be set at 18%.
In addition as announced on 24 January, entrepreneurs who own at least a 5% stake in the company they work for will have a reduced tax of 10% on the first £1 million they gain.
However, the Budget also confirms that the tax-free annual exemption amount for 2008-2009 will rise from £9,200 to £9,600.
Fiona Downes, head of employee share ownership at IFS ProShare, said: “This will help people who have got capital gains. But the exemption has been held over the last couple of years so it is not surprising that it is being increased.”