CGT Calculator Australia — Capital Gains Tax Calculator
Use our free capital gains tax calculator to work out how much CGT you will pay on shares, ETFs, an investment property or crypto in Australia. Enter your buy and sell details to see the cost base, capital gain, 50% CGT discount and the extra tax at your marginal rate.
Capital Gains Tax Calculator Australia
Estimate the capital gains tax (CGT) on shares, property or crypto. Applies the 50% CGT discount for assets held over 12 months.
Calculation breakdown
• CGT is not a separate tax — the net capital gain is added to your assessable income and taxed at your marginal rate.
• The 50% discount applies to Australian resident individuals and trusts holding assets for 12+ months. Super funds get 33.33%, companies get none.
• From 1 July 2027 the 50% discount is replaced by CPI indexation and a 30% minimum tax rate (legislated). This calculator uses FY2026-27 rules.
What is CGT (Capital Gains Tax)?
Capital gains tax (CGT) is not a separate tax in Australia. When you sell or dispose of an asset for more than it cost you, the profit — called a capital gain — is added to your assessable income for that financial year and taxed at your marginal tax rate. That is why the answer to "how much is CGT tax" depends on your income level: the more you earn, the higher your CGT rate on the gain.
CGT applies to most assets acquired since 20 September 1985, including shares and ETFs, investment property, cryptocurrency, collectables and business assets. Your main residence is generally exempt (see the 6-year rule below), as are personal-use assets acquired for under $10,000.
How Does CGT Work?
Calculating CGT follows a set order set by the ATO:
- Work out your capital proceeds — the sale price minus selling costs (agent fees, brokerage, legal fees).
- Work out your cost base — the purchase price plus buying costs (stamp duty, brokerage, legal fees) plus capital improvements, minus amounts that must reduce the base (such as Div 43 capital works deductions).
- Subtract the cost base from the capital proceeds to get your gross capital gain (or loss).
- Apply capital losses — current-year and carried-forward losses first reduce your capital gains before any discount is applied.
- Apply the CGT discount — Australian resident individuals and trusts can reduce the remaining gain by 50% after 12 months of ownership.
- Add the net capital gain to your income — it is taxed at your marginal rate in your income tax return.
The 50% CGT Discount
The CGT discount is the single most valuable concession for Australian investors. If you are an Australian resident individual (or trust) and you owned the asset for at least 12 months before the CGT event, you can halve the capital gain before it is added to your income. The 12-month clock starts the day after you acquire the asset and must reach 12 full months before the sale contract date.
The discount halves the gain, not the tax rate. A $100,000 gain at a 45% marginal rate costs $45,000 without the discount and $22,500 with it — you still pay tax at 45%, just on $50,000 instead of $100,000.
| Entity | CGT discount | Holding period |
|---|---|---|
| Australian resident individual | 50% | 12+ months |
| Trust | 50% | 12+ months |
| Complying super fund (SMSF) | 33.33% | 12+ months |
| Company | None | — |
What is the CGT Rate in Australia?
There is no single CGT rate in Australia. The net capital gain is simply added to your taxable income, so you pay tax at your marginal rate. For FY2026-27 the marginal rates are 0%, 15%, 30%, 37% and 45%. With the 50% discount, an investor on the 30% bracket effectively pays only 15% on a discounted gain — the effective CGT rate equals half your marginal rate.
CGT on Property
CGT on investment property is one of the most common CGT events. The cost base of a property includes the purchase price, stamp duty, legal fees, and capital improvements (renovations, extensions), but must be reduced by Div 43 capital works deductions claimed. Selling costs such as agent commission also reduce the capital proceeds.
The main residence exemption means you generally pay no CGT on your home. If you rent it out after living in it, you can still claim a full exemption under the 6-year rule in most cases.
The 6-Year Rule (Main Residence Exemption)
The 6-year rule lets you treat a property that was your main residence as still being exempt from CGT for up to 6 years after you move out and start renting it. This applies even if you are renting it out and earning rental income. After 6 years, or if you acquire another main residence, part of the gain may become taxable.
CGT on Shares and ETFs
CGT on shares is triggered when you sell or gift ASX shares, international shares or ETFs for more than their cost base. Brokerage on both purchase and sale is added to the cost base. The 50% discount applies to shares held for over 12 months, which is why long-term investing is more tax-efficient than short-term trading.
CGT on Inherited Property
When you inherit property or shares, CGT generally applies only to the gain after the date of death — the deceased's cost base carries over to you. The 12-month holding period includes the deceased's ownership, so the 50% discount is usually available immediately. Special rules apply if the asset was the deceased's main residence.
Small Business CGT Concessions
If you sell a business asset, you may qualify for the small business CGT concessions, which can significantly reduce or even eliminate CGT:
- 15-year exemption — no CGT on assets owned 15+ years and you are retiring (or over 55).
- 50% active asset reduction — halves the gain on active business assets.
- Retirement exemption — up to $500,000 of gains can be exempt if contributed to super.
- Small business rollover — defer CGT when reinvesting in a replacement asset.
How to Avoid CGT (Legally)
- Hold for 12+ months to unlock the 50% discount — the single biggest legal saving.
- Use the 6-year rule when renting out your former home.
- Offset capital losses against gains, and time gains to years with lower income.
- Super contributions — small business retirement exemption can shelter up to $500,000.
CGT Changes: What the 2026-27 Federal Budget Means
The CGT changes announced in the 2026-27 Federal Budget abolish the 50% discount for CGT events from 1 July 2027. The replacement is CPI indexation of the cost base for post-2027 growth plus a 30% minimum tax rate on the gain. Gains accrued before that date keep the discount under transitional (grandfathering) rules, so many investors are reviewing whether to sell before the change. This calculator uses the current FY2026-27 rules.
Worked Example
You buy shares for $10,000 (plus $200 brokerage) and sell them for $30,000 (minus $100 brokerage) after holding them for 14 months, with no other capital losses and $80,000 of other income.
- Capital proceeds: $30,000 − $100 = $29,900
- Cost base: $10,000 + $200 = $10,200
- Gross capital gain: $29,900 − $10,200 = $19,700
- After 50% discount: $9,850 added to taxable income
- At a 30% marginal rate: CGT ≈ $2,955 (vs $5,910 without the discount)
Holding one extra month to cross the 12-month line halves the tax bill — one of the simplest and most effective CGT strategies for Australian investors.
Frequently Asked Questions
How much is CGT tax in Australia?
CGT is not a separate tax — the capital gain is added to your income and taxed at your marginal rate (0%, 15%, 30%, 37% or 45% in FY2026-27). After the 50% discount for 12-month holdings, the effective CGT rate is roughly half your marginal rate.
How is capital gains tax calculated?
Subtract your cost base (purchase price plus buying costs) from your capital proceeds (sale price minus selling costs) to get the gross gain. Apply any capital losses, then the 50% discount if held for 12+ months, and add the net gain to your taxable income.
Do I pay CGT on my main home?
Generally no. Your main residence is exempt from CGT. If you rent it out, the 6-year rule can keep it exempt for up to 6 years after you move out.
What is the 6-year rule?
The 6-year rule lets you rent out your former main residence for up to 6 years without losing the main residence CGT exemption. After 6 years, or if you acquire another main residence, part of the gain becomes taxable.
Do I pay CGT on crypto?
Yes. Cryptocurrency is a CGT asset. Selling, swapping or gifting crypto can trigger CGT. The 50% discount applies to crypto held for 12+ months, and capital losses from crypto can offset other gains.
How do capital losses reduce CGT?
Capital losses are applied against capital gains before the discount. If losses exceed gains, the net loss carries forward to future years but cannot offset ordinary income. The order matters: gains − losses = net gain, then apply the discount.
Do I pay CGT on inherited property?
CGT generally applies only to gains after the date of death, with the deceased's cost base carrying over. The 12-month holding period includes the deceased's ownership, so the 50% discount is usually available immediately.
What are the small business CGT concessions?
Four concessions can reduce or eliminate CGT on business assets: the 15-year exemption, the 50% active asset reduction, the retirement exemption (up to $500,000 into super) and the small business rollover.
How to avoid CGT on property?
Use the 6-year rule for your former home, hold investments for 12+ months for the 50% discount, offset capital losses, and claim all eligible costs (stamp duty, legal fees, improvements) in the cost base.
What happens to CGT after 1 July 2027?
The 50% discount is abolished for CGT events from 1 July 2027, replaced by CPI indexation and a 30% minimum tax rate. Gains accrued before that date keep the discount under grandfathering rules.