Capital Gains Tax on a £150,000 Gain 2026/27
After the £3,000 annual exempt amount, a basic-rate taxpayer (£35,000 other income) owes £34,364 CGT on a £150,000 gain. A higher-rate taxpayer (£55,000 other income) owes £35,280.
A £150,000 gain might come from selling a business stake, a valuable property or a large share holding. The basic-rate band now changes the bill by at most £2,262, however low your income: £33,463.80 on £20,000 against £35,280 on £55,000. The effective rate is 22.9% to 23.5%.
Which rate does a £150,000 gain pay at different incomes?
| Other income | Band left | At 18% | At 24% | CGT |
|---|---|---|---|---|
| £20,000 | £30,270 | £30,270 | £116,730 | £33,463.80 |
| £35,000 | £15,270 | £15,270 | £131,730 | £34,363.80 |
| £45,000 | £5,270 | £5,270 | £141,730 | £34,963.80 |
| £55,000 | £0 | £0 | £147,000 | £35,280 |
Think of the bill as £147,000 at 24%, less a discount for any basic-rate band you have left. On £35,000 of income that discount is £916.20; at £55,000 it is nothing.1 Every page on this site from £40,000 upwards shows the same pattern, which is why the band stops being a planning tool at this size.
If negotiation adds £10,000 to the sale price, the CGT rises by £2,400 and you keep £7,600. Price and tax now move together at 24p in the pound, so for a qualifying business sale it is BADR's 18% rate that makes the real difference.6
Can you pay less on a £150,000 gain?
| Option | CGT | Saving |
|---|---|---|
| Sell it all in 2026/27 | £35,280 | - |
| Half before 6 April 2027, half after | £34,560 | £720 |
| Half given first to a spouse with no income | £32,298 | £2,982 |
| Half given first to a spouse earning £35,000 | £33,643.80 | £1,636.20 |
| £10,000 gross pension contribution | £34,963.80 | £316.20 |
| £20,000 gross pension contribution | £34,363.80 | £916.20 |
Spreading the sale over two tax years
Splitting saves £1,636.20 or £720. For a business owner, timing matters for another reason: if the sale qualifies for Business Asset Disposal Relief, the lifetime limit on qualifying gains is £1 million before 6 April 2027 and £500,000 from that date.68
Giving half to a spouse or civil partner
Joint ownership or a spouse transfer saves £2,982, the same maximum as at £100,000.2 Above that, a household's planning is about reliefs, not bands.
Pensions, ISAs and reliefs
Reliefs worth checking at this size: Business Asset Disposal Relief on a qualifying business or company shares, which the report engine puts at £26,460 for a seller on £55,000, a saving of £8,820;6 Business Asset Rollover Relief if you buy new business assets;9 and Private Residence Relief for any time it was your home.7
Reporting and paying the tax
Shares or a business: on your tax return by 31 January 2028 for a 2026/27 disposal, which is also where a relief claim is made.36 Property: 60 days from completion.4 Either way the proceeds put you over the £50,000 reporting threshold.5
Your own figures: use the full calculator → for your sale price, costs, losses and income.
CGT on other gain amounts
Frequently asked questions
How much CGT on a £150,000 gain?
£34,363.80 with £35,000 of other income and £35,280 with £55,000, after the £3,000 allowance.
Would Business Asset Disposal Relief cut the tax on £150,000?
If the gain qualifies, yes: BADR taxes it at 18%. The report engine puts the bill at £26,460 for a seller on £55,000, against £35,280 without the relief.
Does it matter if I exchange in March 2027 and complete in April?
The date of disposal is normally the date contracts are exchanged, so a March 2027 exchange falls in 2026/27. For the BADR limit, Budget 2026 says special rules will apply to contracts made before 6 April 2027 that complete on or after it.
Figures from our calculator engine, 7 November 2026. Guidance only, not advice.
Sources & references
The rates, allowances and rules in this guide are drawn from the official HMRC and GOV.UK sources below, checked for the 2026/27 tax year. Each link opens the relevant government page in a new tab.
- Capital Gains Tax: rates www.gov.uk/capital-gains-tax/rates
- Capital Gains Tax: gifts to your spouse or charity www.gov.uk/capital-gains-tax/gifts
- Report and pay CGT: if you have other capital gains to report www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-have-other-capital-gains-to-report
- Report and pay CGT: if you sold a UK property on or after 6 April 2020 www.gov.uk/report-and-pay-your-capital-gains-tax/if-you-sold-a-property-in-the-uk-on-or-after-6-april-2020
- Self Assessment: Capital Gains summary (SA108) and notes www.gov.uk/government/publications/self-assessment-capital-gains-summary-sa108
- Business Asset Disposal Relief www.gov.uk/business-asset-disposal-relief
- Tax when you sell your home: if you let out your home www.gov.uk/tax-sell-home/let-out-part-of-home
- Budget 2026: Overview of tax legislation and rates (OOTLAR) www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar
- Business Asset Rollover Relief www.gov.uk/business-asset-rollover-relief