How much CGT on a £100,000 gain?
Worked 2026/27 examples for a £100,000 residential property gain after costs, with no PRR.
Updated for the 2026/27 tax year · Reviewed against HMRC guidance
Results
| Scenario | Taxable | CGT due |
|---|---|---|
| Higher-rate, sole owner | £97,000 | £23,280 |
| £30,000 salary, sole owner | £97,000 | £22,063.80 |
| Joint, both higher-rate | £94,000 | £22,560 |
Workings for the £30k earner
£20,270 × 18% = £3,648.60, plus £76,730 × 24% = £18,415.20.
Frequently asked questions
This guide is general information based on the Taxation of Chargeable Gains Act 1992 and HMRC guidance (including HS283). It is not personal tax advice — for complex cases speak to a qualified tax adviser.