How much do you need in a Stocks and Shares ISA to target £10,000 of passive income in 2026?

Our writer explains how a few dividend shares and a Stocks and Shares ISA could help someone aim for a five-figure second income.

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It’s that time of year when I look back and see how my Stocks and Shares ISA has performed over the past 12 months. To be honest, it’s done okay but I think there’s room for improvement.

To try and do better in 2026, I’m sticking with my strategy of holding mainly dividend shares. I like the idea of generating an income stream from doing very little. But I prefer to reinvest the payouts I receive. In my opinion, compounding is the secret to long-term investment success.

Some numbers

Over the years, the UK stock market has established a reputation for being home to some of the best dividend payers around. For example, at the end of 2025, the S&P 500 was yielding around 1.3%. By contrast, based on amounts paid over the past year, the FTSE 100’s yield is 3.2%.

This might not sound like much of a difference. But £10,000 invested over 25 years would grow by £8,167 more at the higher rate. This assumes all dividends are used to buy more shares. Of course, my example ignores any capital growth (or losses).

But assuming the Footsie’s going to yield 3.2% in 2026, it means a Stocks and Shares ISA would need to be worth £312,500 to generate £10,000 of passive income. However, the top 10-yielding shares on the index are currently returning 6.6%.

Using this figure, an ISA would have to be valued at £151,515 to earn a five-figure second income this year. However, there can never be any guarantees when it comes to dividends.

For those that don’t have this kind of money in an ISA, there’s no need to be disheartened. By taking a long-term view, I reckon it’s possible to get there over time.

Building value

Land Securities Group (LSE:LAND) is one high-yielding share I believe is worth considering. It’s a real estate investment trust (REIT), which means it must pay dividends each year equivalent to 90% of its qualifying profit.

Please note that tax treatment depends on the individual circumstances of each client and may be subject to change in future. The content in this article is provided for information purposes only. It is not intended to be, neither does it constitute, any form of tax advice.

In recent years, the group’s been focusing on campuses, retail parks and logistics facilities. It says it’s seeing “clear positive momentum” across all parts of its business.

In November, it upgraded its profit guidance for the year ending 31 March 2026, saying it expects net rental income to grow by 4%-5%. Previously, it was predicting a rise of 3%-4%. This could be good news for those hoping for an increase in its already-generous dividend. Based on amounts declared over the past 12 months, the stock’s currently (29 December) yielding 6.7%.

Final thoughts

But like many in the sector, its balance sheet contains plenty of debt. This means its level of borrowing is high relative to its EBITDA (earnings before interest, tax, depreciation, and amortisation). Another potential issue is that the commercial property sector’s particularly sensitive to an economic downturn.

Even so, the group’s shares trade at a significant discount to its net asset value. Also, its portfolio contains some high-profile properties with most of its tenancy agreements providing for inflation-linked rent increases.

When combined with its attractive dividend, I think the stock’s worth considering as part of a well-balanced diversified portfolio.  

However, for those who are wary of the property sector, I reckon there are plenty of other UK shares paying attractive dividends at the moment.

James Beard has no position in any of the shares mentioned. The Motley Fool UK has recommended Land Securities Group Plc. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors.

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