Answers · UK 2025/26

How much Capital Gains Tax do I pay on a £100,000 gain in the UK?

On a £100,000 capital gain for 2026/27, the first £3,000 is covered by the annual exempt amount, leaving £97,000 taxable. A higher-rate taxpayer pays 24% on residential property (£23,280) or 24% on other assets (£23,280). A basic-rate taxpayer may pay 18% on part of the gain.

Last updated: 7 June 2026Last reviewed: 7 June 2026How we verify

Full answer

Capital Gains Tax for 2026/27 starts after the £3,000 annual exempt amount, so a £100,000 gain leaves £97,000 taxable. The rate depends on your other income because the gain stacks on top of it. For 2026/27 both residential property and other assets are taxed at 18% within any remaining basic-rate band and 24% above it. If you are already a higher-rate taxpayer, the whole £97,000 is taxed at 24%, giving £23,280. If you are a basic-rate taxpayer, the portion of the gain that fits in your remaining basic-rate band (up to £50,270 total income) is taxed at 18% and the rest at 24%. For example, if you have £30,000 of unused basic-rate band, £30,000 of the gain is taxed at 18% (£5,400) and £67,000 at 24% (£16,080), a total of £21,480. If the gain qualifies for Business Asset Disposal Relief the rate is 18% (it rose from 14% on 6 April 2026), so £97,000 would cost £17,460 up to the £1m lifetime limit. You report and pay through Self Assessment, except residential property which must be reported and paid within 60 days of completion. Use the Capital Gains Tax calculator to model your exact bill.