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Free calculator · 2025–26, 2026–27 & 2027 rules

Capital gains tax calculator Australia

Work out the capital gain and the tax on selling property, shares, crypto or other assets. Includes the 50% CGT discount, main residence exemption, capital losses and the new rules for sales from 1 July 2027 – with the ATO reference for every step.

Reviewed 16 October 2026Sources: ATO, Treasury, Parliament
16/16 official ATO & Treasury examples matched Updated for the 1 July 2027 rules Private – nothing leaves your browser
1 What did you sell?
2 Purchase
Contract date, not settlement.
Stamp duty, legal fees or brokerage.
3 Sale
Contract date – sets the tax year.
Agent fees, legal fees or brokerage.
4 While you owned it
Renovations, extensions — not repairs you claimed as deductions. If the home-first-rented rule applies, only include improvements made after it was first rented.
5 About you
Salary, rent, interest etc. after deductions.
More options: residency, entity, losses, Medicare
Capital gains count as passive income for the base rate entity test.
Used to apportion the discount.
Current-year losses from other assets plus net capital losses carried forward.
E.g. 50 for joint owners. Enter full amounts above.
Estimated tax on this gain
$0
Enter your details to see your estimate.
Capital gain–
Net capital gain (taxable)–
Effective CGT rate–
Profit after tax–
See the working

Good to know

  • Use contract dates, not settlement. They decide the tax year and the 12-month discount test.
  • Held at least 12 months? Only half the gain is taxed for resident individuals (until 30 June 2027).
  • Include stamp duty, legal and agent fees and improvements in your cost base.
  • Nothing you enter is sent anywhere. How we test accuracy.

How we calculated it

Each step follows the ATO method. Click a reference to check it at the source. Our methodology and test results.

StepWorkingAmount
Your working will appear here.

How the calculator works

The calculator follows the ATO’s own method for working out CGT on a single asset:

  1. Capital proceeds – what you received, using the contract date of the sale.
  2. Cost base – the purchase price plus buying and selling costs, capital improvements and other eligible costs, less any capital works deductions you claimed. What counts.
  3. Exemptions – the main residence exemption (full or partial), pre-CGT assets and the home-first-used-to-produce-income rule.
  4. Capital losses – applied before the discount, against non-discountable gains first, as the ATO recommends.
  5. CGT discount – 50% for resident individuals and trusts after 12 months, 33⅓% for complying super funds, none for companies, apportioned for foreign residents. Discount rules.
  6. Tax – your tax with the gain minus your tax without it, using the ATO resident or foreign-resident rates for the year, the low income tax offset and the Medicare levy.
  7. From 1 July 2027 – the gain is split at 30 June 2027; the later part is indexed to CPI and a 30% minimum tax top-up is applied if needed.

Every step appears in the How we calculated it table with a link to the ATO page it relies on, so you or your accountant can check it.

Worked example

Selling an investment property in 2025–26

Purchased March 2018 for $650,000 plus $28,000 stamp duty and legal fees, renovated for $35,000, then sold under a May 2026 contract for $1,020,000 with $22,000 of selling costs. Other taxable income: $95,000.

  • Cost base: $735,000 → capital gain $285,000
  • 50% CGT discount (held at least 12 months) → net capital gain $142,500
  • Estimated tax on the gain: $56,575 (effective rate 19.9% of the gain), including the Medicare levy

These figures come from the same engine as the calculator above. The example values are pre-filled – replace them with your own.

Specialist calculators

For more detail, use the calculator built for your asset:

Property CGT calculatorInvestment property, land, holiday homes, partial main residence and the 6-year rule.Share CGT calculatorMultiple parcels, FIFO or specific parcel selection, brokerage and ETFs.Crypto CGT calculatorBitcoin, Ethereum and other tokens, including crypto-to-crypto swaps.CGT rates 2025–26 to 2027–28Marginal rates, effective CGT rates and tax on common gain amounts.

Selling after 1 July 2027

The 50% discount is being replaced

Parliament passed the CGT reforms on 25 June 2026. For gains that accrue from 1 July 2027, resident individuals, trusts and partnerships get CPI indexation instead of the 50% discount, and individuals pay at least 30% on those gains. Gains accrued up to 30 June 2027 keep the discount. If your sale date is on or after 1 July 2027, the calculator shows extra fields and applies the split automatically.

Read how the 2027 CGT changes work

Guides

How to calculate CGTThe ATO’s 8-step method with worked examples.The 50% CGT discount12-month rule, who qualifies, and how it changes in 2027.Cost base explainedThe five elements, reduced cost base and capital works.Main residence exemptionFull and partial exemption and the 6-year rule.CGT changes from 1 July 2027Indexation, the 30% minimum tax and the 30 June 2027 valuation.How to reduce CGT legallyTiming, losses, super contributions and exemptions.

Frequently asked questions

How is capital gains tax calculated in Australia?

There is no separate CGT rate. You work out the capital gain (sale price minus cost base), subtract capital losses, apply the 50% discount if you held the asset for at least 12 months, and add the result – your net capital gain – to your taxable income. It is then taxed at your marginal rate. See the step-by-step method.

What is the CGT rate in Australia for 2025–26?

Individuals pay their marginal rate (0%, 16%, 30%, 37% or 45%, plus the 2% Medicare levy) on the net capital gain. With the 50% discount, the effective rate on the full gain is at most 23.5%. Complying super funds pay 15% (10% effectively after their one-third discount) and companies pay 25% or 30% with no discount. Full rate tables.

Do I pay CGT if I sell my home?

Usually not. Your main residence is exempt if it was your home for the whole time you owned it and you didn’t use it to earn income. A partial exemption applies if you rented it out or ran a business from it. Main residence rules.

When do I pay capital gains tax?

CGT is not a separate payment. The gain is included in your tax return for the financial year in which you signed the sale contract (not the settlement date), and the tax is due with your assessment.

What changes on 1 July 2027?

The Treasury Laws Amendment (Tax Reform No. 1) Act 2026 replaces the 50% discount with CPI indexation for gains accruing from 1 July 2027 and adds a 30% minimum tax on those gains for individuals. Gains up to 30 June 2027 keep the discount. Your main residence stays exempt. Full explanation.

Is this calculator accurate?

It reproduces every ATO worked example we test against (property, shares, partial exemptions, indexation, Medicare levy) and Treasury’s draft 2027 apportionment examples to the cent. It is still an estimate: it doesn’t know your full tax position. See our methodology and test results.

Is my data stored?

No. The calculation runs entirely in your browser. Nothing you type is sent to us or anyone else.

References

Every figure on this page was checked against these primary sources on 16 October 2026.

  1. ATO – How to calculate your CGT
  2. ATO – Cost base of assets
  3. ATO – CGT discount
  4. ATO – Using capital losses to reduce capital gains
  5. ATO – Tax rates: Australian residents
  6. ATO – Tax rates: foreign residents
  7. ATO – Medicare levy reduction for low-income earners
  8. ATO – Your main residence (home)
  9. ATO – Capital gains tax reform (published 13 Oct 2026)
  10. Parliament of Australia – Bills Digest No. 67 2025–26: Treasury Laws Amendment (Tax Reform No. 1) Bill 2026

General information only – not financial or tax advice. See our disclaimer. Spotted an error? Email [email protected].