£15,000 Capital Gain After Tax Northern Ireland 2025-26
Shares & Other Assets · £60,000 income · Effective CGT rate: 16.00%
CGT breakdown, Northern Ireland 2025-26
| Item | Amount |
|---|---|
| Total gain | £15,000 |
| CGT annual allowance (tax-free) | −£3,000 |
| Taxable gain | £12,000 |
| Higher rate portion (20%) | £12,000 |
| CGT due | −£2,400 |
| Gain after CGT | £12,600 |
CGT rate applied
Your entire taxable gain falls in the higher rate band (your income has used up the basic rate band), taxed at 20% (shares and other assets).
2025-26 CGT rates, Shares & Other Assets
How much CGT on a £15,000 gain in Northern Ireland with £60,000 income?
A £15,000 capital gain on shares and other assets in Northern Ireland with £60,000 salary results in a CGT bill of £2,400 for 2025-26. Capital Gains Tax rates are identical in Northern Ireland to the rest of the UK, 10% (basic rate) and 20% (higher rate) for shares and other assets. After deducting the £3,000 annual CGT allowance, your taxable gain is £12,000. You keep £12,600, giving an effective CGT rate of 16.00%.
Your entire taxable gain falls in the higher rate band (your income has used up the basic rate band), taxed at 20% (shares and other assets).
Capital Gains Tax on shares and other assets uses two rates in 2025-26: 10% for gains within the basic rate band and 20% for gains in the higher rate band. Your income of £60,000 is added first, and your capital gain sits on top.
Frequently asked questions
How much CGT do I pay in Northern Ireland on a £15,000 gain?
In Northern Ireland, CGT is set at UK level, the same rates apply as in England. On a £15,000 capital gain from shares and other assets with £60,000 salary, you pay £2,400 in Capital Gains Tax for 2025-26. The first £3,000 is covered by your annual CGT allowance, leaving a taxable gain of £12,000.
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 £60,000 income affect CGT in Northern Ireland?
Your £60,000 salary uses part of the basic rate band. After subtracting your personal allowance (£12,570), your taxable income is £47,430, leaving £0 of basic rate band for your capital gain. Your entire taxable gain falls in the higher rate band (your income has used up the basic rate band), taxed at 20% (shares and other assets).
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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