Capital Gains Tax on a £100,000 Gain 2026/27
After the £3,000 annual exempt amount, a basic-rate taxpayer (£35,000 other income) owes £23,118 CGT on a £100,000 gain. A higher-rate taxpayer (£55,000 other income) owes £23,280.
How CGT is calculated on a £100,000 gain
The annual exempt amount for 2026/27 is £3,000. After deducting this, the taxable gain is £97,000.0. Gains within your remaining basic-rate band are charged at 18%. Gains above the basic-rate band are charged at 24%.
Your other taxable income (salary, self-employment, etc.) fills the basic-rate band first. A basic-rate taxpayer on £35,000 has £15,270 of basic-rate band remaining — so smaller gains may fall entirely within the 18% band. A higher-rate taxpayer on £55,000 has already exceeded the £50,270 limit, so gains are charged at 24%.
Enter your actual figures: the above uses simplified scenarios. Use the full calculator → to enter your exact sale price, purchase cost, allowable expenses, losses and income.
CGT on other gain amounts
Frequently asked questions
How much capital gains tax will I pay on a £100,000 gain in 2026/27?
After deducting the £3,000 annual exempt amount, the taxable gain is £97,000. A basic-rate taxpayer pays about £23,118 and a higher-rate taxpayer about £23,280. CGT is charged at 18% within your remaining basic-rate band and 24% above it.
What is the capital gains tax allowance for 2026/27?
The annual exempt amount is £3,000 for 2026/27 — you pay CGT only on gains above it. Allowable costs (the purchase price plus buying and selling fees) also reduce the taxable gain before CGT applies.
Why do basic-rate and higher-rate taxpayers pay different CGT on a £100,000 gain?
Capital gains tax rates depend on your total income. Gains that fall within your remaining basic-rate band are taxed at 18%; gains above it at 24%. A higher-rate taxpayer has little or no basic-rate band left, so more of the gain is taxed at 24%.
When do I report and pay CGT on a £100,000 gain?
For most assets, report and pay through Self Assessment by 31 January after the end of the tax year. For UK residential property you must report and pay within 60 days of completion using a Capital Gains Tax on UK property account.
Figures are estimates for guidance only. CGT depends on your full tax position, allowable costs, losses and the asset type. Consult a qualified tax adviser before making decisions. GOV.UK CGT rates →