Northern Ireland
Northern Ireland Capital Gains Tax 2025-26
CGT rates, annual allowance, and take-home calculations for Northern Ireland. Capital Gains Tax is a reserved matter, the same UK rates apply in Northern Ireland as in England, Scotland and Wales.
CGT in Northern Ireland, key facts 2025-26
Annual CGT allowance
£3,000 (tax-free)
Residential property, basic rate
18%
Residential property, higher rate
24%
Shares & other assets, basic rate
10%
Shares & other assets, higher rate
20%
Higher rate threshold
£50,270 (income + gain)
CGT is reserved to UK Parliament. Northern Ireland uses the same rates as England and Wales, identical allowance, bands and reporting rules.
Residential Property CGT, Northern Ireland 2025-26
CGT rates on residential property in Northern Ireland: 18% (basic rate band) and 24% (higher rate band). Applies to second homes, buy-to-let, and investment properties.
£5,000 property gain
No income £360 CGT £20,000 salary £360 CGT £30,000 salary £360 CGT £35,000 salary £360 CGT £40,000 salary £360 CGT £45,000 salary £360 CGT £50,000 salary £464 CGT £60,000 salary £480 CGT £80,000 salary £480 CGT £100,000 salary £480 CGT
£10,000 property gain
No income £1,260 CGT £20,000 salary £1,260 CGT £30,000 salary £1,260 CGT £35,000 salary £1,260 CGT £40,000 salary £1,260 CGT £45,000 salary £1,364 CGT £50,000 salary £1,664 CGT £60,000 salary £1,680 CGT £80,000 salary £1,680 CGT £100,000 salary £1,680 CGT
£15,000 property gain
No income £2,160 CGT £20,000 salary £2,160 CGT £30,000 salary £2,160 CGT £35,000 salary £2,160 CGT £40,000 salary £2,264 CGT £45,000 salary £2,564 CGT £50,000 salary £2,864 CGT £60,000 salary £2,880 CGT £80,000 salary £2,880 CGT £100,000 salary £2,880 CGT
£20,000 property gain
No income £3,060 CGT £20,000 salary £3,060 CGT £30,000 salary £3,060 CGT £35,000 salary £3,164 CGT £40,000 salary £3,464 CGT £45,000 salary £3,764 CGT £50,000 salary £4,064 CGT £60,000 salary £4,080 CGT £80,000 salary £4,080 CGT £100,000 salary £4,080 CGT
£25,000 property gain
No income £3,960 CGT £20,000 salary £3,960 CGT £30,000 salary £4,064 CGT £35,000 salary £4,364 CGT £40,000 salary £4,664 CGT £45,000 salary £4,964 CGT £50,000 salary £5,264 CGT £60,000 salary £5,280 CGT £80,000 salary £5,280 CGT £100,000 salary £5,280 CGT
£30,000 property gain
No income £4,860 CGT £20,000 salary £4,860 CGT £30,000 salary £5,264 CGT £35,000 salary £5,564 CGT £40,000 salary £5,864 CGT £45,000 salary £6,164 CGT £50,000 salary £6,464 CGT £60,000 salary £6,480 CGT £80,000 salary £6,480 CGT £100,000 salary £6,480 CGT
£40,000 property gain
No income £6,660 CGT £20,000 salary £7,064 CGT £30,000 salary £7,664 CGT £35,000 salary £7,964 CGT £40,000 salary £8,264 CGT £45,000 salary £8,564 CGT £50,000 salary £8,864 CGT £60,000 salary £8,880 CGT £80,000 salary £8,880 CGT £100,000 salary £8,880 CGT
£50,000 property gain
No income £9,018 CGT £20,000 salary £9,464 CGT £30,000 salary £10,064 CGT £35,000 salary £10,364 CGT £40,000 salary £10,664 CGT £45,000 salary £10,964 CGT £50,000 salary £11,264 CGT £60,000 salary £11,280 CGT £80,000 salary £11,280 CGT £100,000 salary £11,280 CGT
£75,000 property gain
No income £15,018 CGT £20,000 salary £15,464 CGT £30,000 salary £16,064 CGT £35,000 salary £16,364 CGT £40,000 salary £16,664 CGT £45,000 salary £16,964 CGT £50,000 salary £17,264 CGT £60,000 salary £17,280 CGT £80,000 salary £17,280 CGT £100,000 salary £17,280 CGT
£100,000 property gain
No income £21,018 CGT £20,000 salary £21,464 CGT £30,000 salary £22,064 CGT £35,000 salary £22,364 CGT £40,000 salary £22,664 CGT £45,000 salary £22,964 CGT £50,000 salary £23,264 CGT £60,000 salary £23,280 CGT £80,000 salary £23,280 CGT £100,000 salary £23,280 CGT
£150,000 property gain
No income £33,018 CGT £20,000 salary £33,464 CGT £30,000 salary £34,064 CGT £35,000 salary £34,364 CGT £40,000 salary £34,664 CGT £45,000 salary £34,964 CGT £50,000 salary £35,264 CGT £60,000 salary £35,280 CGT £80,000 salary £35,280 CGT £100,000 salary £35,280 CGT
£200,000 property gain
No income £45,018 CGT £20,000 salary £45,464 CGT £30,000 salary £46,064 CGT £35,000 salary £46,364 CGT £40,000 salary £46,664 CGT £45,000 salary £46,964 CGT £50,000 salary £47,264 CGT £60,000 salary £47,280 CGT £80,000 salary £47,280 CGT £100,000 salary £47,280 CGT
£300,000 property gain
No income £69,018 CGT £20,000 salary £69,464 CGT £30,000 salary £70,064 CGT £35,000 salary £70,364 CGT £40,000 salary £70,664 CGT £45,000 salary £70,964 CGT £50,000 salary £71,264 CGT £60,000 salary £71,280 CGT £80,000 salary £71,280 CGT £100,000 salary £71,280 CGT
£500,000 property gain
No income £117,018 CGT £20,000 salary £117,464 CGT £30,000 salary £118,064 CGT £35,000 salary £118,364 CGT £40,000 salary £118,664 CGT £45,000 salary £118,964 CGT £50,000 salary £119,264 CGT £60,000 salary £119,280 CGT £80,000 salary £119,280 CGT £100,000 salary £119,280 CGT
Shares & Other Assets CGT, Northern Ireland 2025-26
CGT rates on shares and other assets in Northern Ireland: 10% (basic rate band) and 20% (higher rate band). Applies to stocks, funds, ETFs, crypto, and most other chargeable assets.
£5,000 shares gain
No income £200 CGT £20,000 salary £200 CGT £30,000 salary £200 CGT £35,000 salary £200 CGT £40,000 salary £200 CGT £45,000 salary £200 CGT £50,000 salary £373 CGT £60,000 salary £400 CGT £80,000 salary £400 CGT £100,000 salary £400 CGT
£10,000 shares gain
No income £700 CGT £20,000 salary £700 CGT £30,000 salary £700 CGT £35,000 salary £700 CGT £40,000 salary £700 CGT £45,000 salary £873 CGT £50,000 salary £1,373 CGT £60,000 salary £1,400 CGT £80,000 salary £1,400 CGT £100,000 salary £1,400 CGT
£15,000 shares gain
No income £1,200 CGT £20,000 salary £1,200 CGT £30,000 salary £1,200 CGT £35,000 salary £1,200 CGT £40,000 salary £1,373 CGT £45,000 salary £1,873 CGT £50,000 salary £2,373 CGT £60,000 salary £2,400 CGT £80,000 salary £2,400 CGT £100,000 salary £2,400 CGT
£20,000 shares gain
No income £1,700 CGT £20,000 salary £1,700 CGT £30,000 salary £1,700 CGT £35,000 salary £1,873 CGT £40,000 salary £2,373 CGT £45,000 salary £2,873 CGT £50,000 salary £3,373 CGT £60,000 salary £3,400 CGT £80,000 salary £3,400 CGT £100,000 salary £3,400 CGT
£25,000 shares gain
No income £2,200 CGT £20,000 salary £2,200 CGT £30,000 salary £2,373 CGT £35,000 salary £2,873 CGT £40,000 salary £3,373 CGT £45,000 salary £3,873 CGT £50,000 salary £4,373 CGT £60,000 salary £4,400 CGT £80,000 salary £4,400 CGT £100,000 salary £4,400 CGT
£30,000 shares gain
No income £2,700 CGT £20,000 salary £2,700 CGT £30,000 salary £3,373 CGT £35,000 salary £3,873 CGT £40,000 salary £4,373 CGT £45,000 salary £4,873 CGT £50,000 salary £5,373 CGT £60,000 salary £5,400 CGT £80,000 salary £5,400 CGT £100,000 salary £5,400 CGT
£40,000 shares gain
No income £3,700 CGT £20,000 salary £4,373 CGT £30,000 salary £5,373 CGT £35,000 salary £5,873 CGT £40,000 salary £6,373 CGT £45,000 salary £6,873 CGT £50,000 salary £7,373 CGT £60,000 salary £7,400 CGT £80,000 salary £7,400 CGT £100,000 salary £7,400 CGT
£50,000 shares gain
No income £5,630 CGT £20,000 salary £6,373 CGT £30,000 salary £7,373 CGT £35,000 salary £7,873 CGT £40,000 salary £8,373 CGT £45,000 salary £8,873 CGT £50,000 salary £9,373 CGT £60,000 salary £9,400 CGT £80,000 salary £9,400 CGT £100,000 salary £9,400 CGT
£75,000 shares gain
No income £10,630 CGT £20,000 salary £11,373 CGT £30,000 salary £12,373 CGT £35,000 salary £12,873 CGT £40,000 salary £13,373 CGT £45,000 salary £13,873 CGT £50,000 salary £14,373 CGT £60,000 salary £14,400 CGT £80,000 salary £14,400 CGT £100,000 salary £14,400 CGT
£100,000 shares gain
No income £15,630 CGT £20,000 salary £16,373 CGT £30,000 salary £17,373 CGT £35,000 salary £17,873 CGT £40,000 salary £18,373 CGT £45,000 salary £18,873 CGT £50,000 salary £19,373 CGT £60,000 salary £19,400 CGT £80,000 salary £19,400 CGT £100,000 salary £19,400 CGT
£150,000 shares gain
No income £25,630 CGT £20,000 salary £26,373 CGT £30,000 salary £27,373 CGT £35,000 salary £27,873 CGT £40,000 salary £28,373 CGT £45,000 salary £28,873 CGT £50,000 salary £29,373 CGT £60,000 salary £29,400 CGT £80,000 salary £29,400 CGT £100,000 salary £29,400 CGT
£200,000 shares gain
No income £35,630 CGT £20,000 salary £36,373 CGT £30,000 salary £37,373 CGT £35,000 salary £37,873 CGT £40,000 salary £38,373 CGT £45,000 salary £38,873 CGT £50,000 salary £39,373 CGT £60,000 salary £39,400 CGT £80,000 salary £39,400 CGT £100,000 salary £39,400 CGT
£300,000 shares gain
No income £55,630 CGT £20,000 salary £56,373 CGT £30,000 salary £57,373 CGT £35,000 salary £57,873 CGT £40,000 salary £58,373 CGT £45,000 salary £58,873 CGT £50,000 salary £59,373 CGT £60,000 salary £59,400 CGT £80,000 salary £59,400 CGT £100,000 salary £59,400 CGT
£500,000 shares gain
No income £95,630 CGT £20,000 salary £96,373 CGT £30,000 salary £97,373 CGT £35,000 salary £97,873 CGT £40,000 salary £98,373 CGT £45,000 salary £98,873 CGT £50,000 salary £99,373 CGT £60,000 salary £99,400 CGT £80,000 salary £99,400 CGT £100,000 salary £99,400 CGT
Capital Gains Tax in Northern Ireland 2025-26
Capital Gains Tax (CGT) is a reserved matter in the UK, meaning it is set by the UK Parliament and applies identically in Northern Ireland, England, Wales and Scotland. The CGT rates for 2025-26 are 18%/24% for residential property and 10%/20% for shares and other assets, with a £3,000 annual CGT allowance.
Northern Ireland uses the same Income Tax rates as England (20%/40%/45%), so the basic rate band threshold for capital gains calculations is the same: £50,270 combined income and gains.
CGT must be reported to HMRC via Self Assessment (or the UK Property Reporting Service within 60 days for residential property sales). Assets held in an ISA or SIPP are exempt from CGT regardless of where in the UK you live.