Capital Gains Tax on a £30,000 Gain 2026/27
After the £3,000 annual exempt amount, a basic-rate taxpayer (£35,000 other income) owes £5,564 CGT on a £30,000 gain. A higher-rate taxpayer (£55,000 other income) owes £6,480.
On a £30,000 gain the allowance matters less and income matters more. £27,000 is taxable. A part-time worker on £20,000 pays £4,860, because all of it fits in their basic-rate band; a full-time earner on £35,000 pays £5,563.80; a higher-rate taxpayer pays £6,480.
Which rate does a £30,000 gain pay at different incomes?
| Other income | Band left | At 18% | At 24% | CGT |
|---|---|---|---|---|
| £20,000 | £30,270 | £27,000 | £0 | £4,860 |
| £35,000 | £15,270 | £15,270 | £11,730 | £5,563.80 |
| £45,000 | £5,270 | £5,270 | £21,730 | £6,163.80 |
| £55,000 | £0 | £0 | £27,000 | £6,480 |
The basic-rate band is £37,700 wide,2 and £20,000 of income uses only £7,430 of it, leaving £30,270: room for the whole £27,000. For this gain the 18%-only line is £23,270 of income. Between that and £50,270 the gain is split between the rates; above £50,270 it is all at 24%.1
What does the next £1,000 of gain cost? For the part-time seller on £20,000 it is £180, still at 18%, because £3,270 of band is unused even after this gain. For the seller on £35,000 every extra £1,000 is already at 24%: £240. So on a modest income, the remaining band is the cheapest place to take a further gain this tax year.
Can you pay less on a £30,000 gain?
| Option | CGT | Saving |
|---|---|---|
| Sell it all in 2026/27 | £6,480 | - |
| Half before 6 April 2027, half after | £5,760 | £720 |
| Half given first to a spouse with no income | £5,040 | £1,440 |
| Half given first to a spouse earning £35,000 | £5,040 | £1,440 |
| £10,000 gross pension contribution | £6,163.80 | £316.20 |
| £20,000 gross pension contribution | £5,563.80 | £916.20 |
Spreading the sale over two tax years
Splitting saves £1,243.80 for the £35,000 earner, because each £15,000 half has its own allowance and then fits within the band, and £720 for a higher-rate seller. Since 2027/28 keeps the same bands, rates and allowance,2 the two halves are taxed on identical terms.
Giving half to a spouse or civil partner
A spouse with no income saves the household £1,440: a second allowance plus the 6-point rate difference on the spouse's taxable share. Where both partners are higher-rate taxpayers the spouse route saves only £720, no more than a single higher-rate seller gets by splitting across two tax years.3
Pensions, ISAs and reliefs
The part-time seller already pays 18% throughout, so a pension contribution cannot reduce this gain's tax for them. For the £35,000 earner, £11,730 spills into 24%; paying that much more into a workplace pension by salary sacrifice or net pay lowers taxable pay enough to save £703.80. The law extends the basic rate limit for a personal pension contribution only where some income would otherwise be taxed at the higher rate, so at £35,000 the workplace route is the safe one.4 Investing the proceeds in an ISA shelters future growth: £20,000 a year in both 2026/27 and 2027/28.72
Reporting and paying the tax
Tax is due, so report it: by 31 January 2028 on a tax return, or by 31 December 2027 through the real-time service, paying by 31 January 2028.5 For UK residential property, report and pay within 60 days of completion; your tax return later settles the final figure for the year.6
Your own figures: use the full calculator → for your sale price, costs, losses and income.
CGT on other gain amounts
Frequently asked questions
Does a part-time worker pay less CGT on £30,000?
Usually. At £20,000 of income the £27,000 taxable gain all fits in the basic-rate band at 18%, so the bill is £4,860, against £5,563.80 at £35,000.
When is the tax due if I sell £30,000 of shares in February 2027?
A February 2027 sale falls in 2026/27, so the tax is due by 31 January 2028. Capital Gains Tax is left out when payments on account are worked out, so it is paid as part of the balancing payment.
Is CGT on £30,000 different for Scottish taxpayers?
No. The CGT rate is decided by the UK basic-rate band, not the Scottish income tax bands, so a Scottish taxpayer with the same income pays the same £5,563.80. Our Scotland guide shows why.
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
- Budget 2026 OOTLAR, Annex A: rates and allowances (2026/27 and 2027/28) www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/annex-a-rates-and-allowances
- Capital Gains Tax: gifts to your spouse or charity www.gov.uk/capital-gains-tax/gifts
- Finance Act 2004, section 192: relief at source (basic rate limit increased by the contribution) www.legislation.gov.uk/ukpga/2004/12/section/192
- 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
- Individual Savings Accounts (ISAs) www.gov.uk/individual-savings-accounts