£10,000 Capital Gain After Tax Northern Ireland 2025-26
Residential Property · £35,000 income · Effective CGT rate: 12.60%
CGT breakdown, Northern Ireland 2025-26
| Item | Amount |
|---|---|
| Total gain | £10,000 |
| CGT annual allowance (tax-free) | −£3,000 |
| Taxable gain | £7,000 |
| Basic rate portion (18%) | £7,000 |
| CGT due | −£1,260 |
| Gain after CGT | £8,740 |
CGT rate applied
Your entire taxable gain falls within the basic rate band, so it is taxed at 18% (residential property).
2025-26 CGT rates, Residential Property
How much CGT on a £10,000 gain in Northern Ireland with £35,000 income?
A £10,000 capital gain on residential property in Northern Ireland with £35,000 salary results in a CGT bill of £1,260 for 2025-26. Capital Gains Tax rates are identical in Northern Ireland to the rest of the UK, 18% (basic rate) and 24% (higher rate) for residential property. After deducting the £3,000 annual CGT allowance, your taxable gain is £7,000. You keep £8,740, giving an effective CGT rate of 12.60%.
Your entire taxable gain falls within the basic rate band, so it is taxed at 18% (residential property).
Capital Gains Tax on residential property uses two rates in 2025-26: 18% for gains within the basic rate band and 24% for gains in the higher rate band. Your income of £35,000 is added first, and your capital gain sits on top.
Frequently asked questions
How much CGT do I pay in Northern Ireland on a £10,000 gain?
In Northern Ireland, CGT is set at UK level, the same rates apply as in England. On a £10,000 capital gain from residential property with £35,000 salary, you pay £1,260 in Capital Gains Tax for 2025-26. The first £3,000 is covered by your annual CGT allowance, leaving a taxable gain of £7,000.
Are CGT rates different in Northern Ireland?
No. Capital Gains Tax is a reserved matter and the same rates apply across the entire UK. For 2025-26: residential property gains are taxed at 18% (basic rate) and 24% (higher rate); shares and other assets at 10% (basic rate) and 20% (higher rate). Northern Ireland's devolved tax powers do not extend to Capital Gains Tax.
How does my £35,000 income affect CGT in Northern Ireland?
Your £35,000 salary uses part of the basic rate band. After subtracting your personal allowance (£12,570), your taxable income is £22,430, leaving £15,270 of basic rate band for your capital gain. Your entire taxable gain falls within the basic rate band, so it is taxed at 18% (residential property).
What is the CGT annual allowance for Northern Ireland in 2025-26?
The Capital Gains Tax annual allowance for 2025-26 is £3,000 in Northern Ireland, the same as across the rest of the UK. This means the first £3,000 of your total capital gains in the tax year is completely tax-free.
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