Australia · 2025-26

Australia Capital Gains Tax Calculator

Estimate the capital gains tax on shares, property or other assets you’ve sold in Australia, with the 50% individual discount applied, and see how the gain affects your marginal rate.

Enter Cost & Sale Details

Input the original purchase price (cost base) and the final sale amount for your asset to determine the gross capital gain.

Select Holding Period

Indicate if you have held the asset for longer than 12 months to determine if the 50% individual CGT discount is applicable.

Review the Breakdown

Review the breakdown of the taxable capital gain and the estimated tax impact based on current marginal rate assumptions.

AU CGT Calculator

2025–26 ATO tax rates · Stage 3 cuts applied

1 Asset Purchase & Sale
$
$
Stamp duty, legal fees, conveyancing
$
$
Agent fees, marketing, legal
2 Ownership Details
Held for 12+ months?
Per the ATO, this enables the 50% CGT discount for individuals and trusts
3 Income & Losses
AUD 90,000
AUD 0AUD 300,000
$
Per the ATO, prior losses offset gains before the 50% discount
ESTIMATED CGT PAYABLE INDIVIDUAL · 12+ MO
AUD 40,145
Gross gain AUD 217,000·Net profit AUD 176,855
GROSS GAIN
AUD 217,000
DISCOUNT
AUD 108,500
CGT PAYABLE
AUD 40,145
NET PROFIT
AUD 176,855

Capital Gain Breakdown

2025–26
PROCEEDS
Sale priceAUD 750,000
Less: Cost base−AUD 533,000
Gross capital gainAUD 217,000
ADJUSTMENTS
50% CGT discount−AUD 108,500
Net taxable gainAUD 108,500
TAX IMPACT
CGT at marginal rate−AUD 40,145
Net profit AUD 176,855
Peak marginal rate on this gain 37%

Capital gains summary

A plain-English read of the calculation — using ATO 2025–26 rates with Stage 3 cuts applied.

On a sale price of AUD 750,000 with a cost base of AUD 533,000, the gross capital gain is AUD 217,000. After the 50% CGT discount, the net taxable gain is AUD 108,500. This adds AUD 40,145 to the tax bill, leaving an estimated net profit of AUD 176,855.
Gross Gain
AUD 217,000
Net Taxable Gain
AUD 108,500
CGT Payable
AUD 40,145
Net Profit
AUD 176,855
Gain breakdown
Sale priceAUD 750,000
Less: Cost base−AUD 533,000
Less: Prior losses−AUD 0
Gross capital gainAUD 217,000
CGT discount applied−AUD 108,500
Net taxable gainAUD 108,500
Tax & profit
Gross gainAUD 217,000
Less: CGT payable−AUD 40,145
Net profitAUD 176,855
Effective tax (on gross gain)18.5%

Visual share of proceeds

Note: The Medicare Levy (2%) and Medicare Levy Surcharge are calculated on top of income tax and are not shown here. For a complete take-home picture including levies, HECS / HELP and salary sacrifice, use the AU Income Tax Calculator.

Tax bracket impact

Per the ATO, capital gains are added to assessable income and taxed at the marginal rate. The chart shows how the gain pushes income through the brackets.

Marginal rate — base income
30%

The bracket the base income sits in before adding the capital gain.

Marginal rate — peak with gain
37%

The highest bracket the gain reaches once added to income. Per ATO 2025–26 rates.

Why it matters. Only the dollars that fall above a higher threshold are taxed at that higher rate. The 50% CGT discount halves the assessable gain before bracket assignment — so the effective tax on the gross gain is much lower than the marginal rate.

50% discount analysis

Per the ATO, individuals and trusts holding a CGT asset for more than 12 months are entitled to a 50% discount. Companies are not eligible.

Announced change — from 1 July 2027. The 2026-27 Federal Budget confirmed the 50% CGT discount will be replaced with an inflation-based indexation discount plus a minimum 30% tax on real capital gains. The reform is prospective: gains accrued on existing assets up to 1 July 2027 keep the 50% discount. This calculator reflects current 2025-26 law and does not model the announced 2027 settings. Source: Budget 2026-27 — Tax Reform.
Tax without discount (held < 12 months)AUD 80,290
100%
Tax with 50% discount (held > 12 months)AUD 40,145
50%
Estimated tax saved by holding 12+ months
AUD 40,145

Discount eligibility — 2025–26

Entity TypeHeld < 12 monthsHeld > 12 monthsDiscount
IndividualFull gain at marginal rateDiscount applies50%
TrustFull gain taxedDiscount (passed to beneficiaries)50%
SMSFFull gain at 15%Discount applies33⅓%
Company30% flat30% flatNone

Source: ATO — CGT Discount

Return on investment

Compare total capital outlay against final profit, before and after estimated CGT.

Total Outlay
AUD 533,000
Gross ROI
40.7%
Net ROI (after CGT)
33.2%
Effective Tax on Gain
18.5%
ROI calculation
Cost base (purchase + all costs)AUD 533,000
Gross profit (sale − cost base)AUD 217,000
Less: Capital Gains Tax−AUD 40,145
Net profitAUD 176,855
What this measures. Gross ROI is the headline return before tax — useful for comparing investments. Net ROI is the take-home after CGT — what actually lands in the bank. The gap between them is the impact of tax.

Concessional super illustration

A mathematical illustration of how personal concessional (pre-tax) super contributions affect taxable income, based on ATO rules. This is not financial advice — consult a registered tax agent or financial adviser.

Hypothetical concessional contribution (AUD)
Per the ATO, the concessional contributions cap is AUD 30,000 for 2025–26. Exceeding the cap may attract additional tax at the marginal rate.
Tax Reduction
AUD 3,700
Tax in Super (15%)
AUD 1,500
Mathematical Difference
AUD 2,200
A personal concessional contribution of AUD 10,000 may reduce taxable income. Per the ATO, concessional contributions are taxed at 15% within the fund (within the cap), rather than the peak marginal rate of 37%. The mathematical difference shown is AUD 2,200.
Division 293 alert. Per the ATO, if combined income and concessional contributions exceed AUD 250,000, an additional 15% Division 293 tax may apply.
Reference · 2025–26

Australian CGT Rates & Reference

ATO-confirmed brackets, the 50% CGT discount, common CGT events, key exemptions and entity-by-entity treatment for the 2025–26 financial year.

CGT taxed at marginal income rate · 50% discount halves effective rate
Stage 3 cuts applied
Taxable Income (incl. net gain)Marginal RateTax on BracketHeld < 12 months — no discountEffective RateHeld > 12 months — individual / trust
AUD 0 – 18,2000%Nil0% Nil
AUD 18,201 – 45,00016%16¢ for each $1 of gain in this bracket8% 8¢ for each $1 of gain
AUD 45,001 – 135,00030%AUD 4,288 + 30¢ over AUD 45,00015% AUD 2,144 + 15¢ over AUD 45,000
AUD 135,001 – 190,00037%AUD 31,288 + 37¢ over AUD 135,00018.5% AUD 15,644 + 18.5¢ over AUD 135,000
AUD 190,001+45%AUD 51,638 + 45¢ over AUD 190,00022.5% AUD 25,819 + 22.5¢ over AUD 190,000

Per the ATO, CGT is not a separate tax — net capital gains are added to assessable income and taxed at the marginal rate. Effective rates assume the gain falls entirely within one bracket. Medicare Levy (2%) is additional. Companies pay 30% flat with no discount.

Discount Eligibility

The 50% CGT discount applies to assets held more than 12 months by individuals or trusts. SMSFs receive 33⅓%. Companies receive no discount.

Individual50%
Trust (passed through)50%
SMSF33⅓%
CompanyNone

Holding Period Rules

The 12-month period runs from the day after acquisition to the day before disposal. Both dates are typically the contract dates, not settlement.

Held < 12 monthsFull marginal rate
Held > 12 months50% discount
Acquisition dateContract date
Disposal dateContract date

Capital Loss Treatment

Capital losses offset capital gains only — never ordinary income. Unused losses carry forward indefinitely. Losses are applied before the 50% discount.

Offsets gains?Yes
Offsets income?No
Carry forwardIndefinite
Order appliedBefore discount
Announced change — from 1 July 2027. The 2026-27 Federal Budget confirmed the 50% CGT discount will be replaced with an inflation-based indexation discount plus a minimum 30% tax on real capital gains. The change is prospective: gains accrued on existing assets up to 1 July 2027 keep the 50% discount. These figures reflect current 2025-26 law. Source: Budget 2026-27 — Tax Reform.

Common CGT Events

According to the ATO, a CGT event occurs when certain things happen to a CGT asset. The most common is CGT Event A1 — disposal of an asset.

Asset / EventExample50% Discount Eligible?
Investment propertyResidential or commercialYes — individual, 12+ months
Shares & ETFsASX shares, managed fundsYes — individual, 12+ months
Crypto assetsBitcoin, Ethereum, NFTsYes — individual, 12+ months
CollectablesArtwork, jewellery (cost > AUD 500)Yes — individual, 12+ months
Main residenceFamily homeGenerally exempt (MRE)
Personal use assetsCar, boat (cost < AUD 10,000)Exempt
Trading stockBusiness inventoryNot CGT — ordinary income

Source: ATO — CGT Events

Key Exemptions & Concessions

The ATO provides several CGT exemptions and concessions that can reduce or eliminate liability. Eligibility depends on entity type, asset use, and holding period.

Exemption / ConcessionWho QualifiesSource
Main Residence ExemptionIndividuals using property as main home. Partial if also used for income.ATO ↗
Small Business CGT ConcessionsTurnover < AUD 2M or net assets < AUD 6M. Four concessions available.ATO ↗
Capital Losses Carry-ForwardAll taxpayers. Losses offset gains only. Unused losses carry forward indefinitely.ATO ↗
Inherited AssetsNo CGT on inheritance. CGT applies on later disposal. Special rules for inherited dwellings.ATO ↗
Personal Use AssetsUsed mainly for personal enjoyment, acquired for AUD 10,000 or less. Gains exempt.ATO ↗
Foreign Resident WithholdingPurchasers withhold 15% from property sales by foreign residents. Australian residents need an ATO Clearance Certificate.ATO ↗
Note. The CGT calculator does not automatically apply the Main Residence Exemption, Small Business CGT Concessions, or other special concessions. Eligibility should always be verified with the ATO or a registered tax agent before relying on figures.

Individual

Most common scenario. Marginal rates apply. 50% discount available after 12 months.

Tax rateMarginal (0–45%)
CGT discount50% (12+ months)
Medicare Levy+2% (if applicable)
Loss treatmentOffsets gains only

Company

Flat corporate rate. No CGT discount regardless of holding period.

Tax rate30% flat
CGT discountNone
Base rate entity25% (if eligible)
Loss treatmentOffsets gains only

Trust

Trust distributes the gain to beneficiaries. 50% discount passed through to individual beneficiaries.

Tax rateBeneficiary's marginal
CGT discount50% (passed through)
Trustee rate45% (undistributed)
Loss treatmentHeld in trust

Official ATO Sources

Updates · 2023 – 2026

Australian CGT News & Updates

Recent CGT legislation, ATO compliance updates, and policy changes affecting Australian taxpayers — sourced from official government channels.

Year
Showing all updates
FAQ

Frequently Asked Questions

Common questions about Australian Capital Gains Tax — calculation, the 50% discount, exemptions, property and crypto — verified against official ATO guidance.

Important Disclaimer

For educational and informational purposes only. This calculator produces estimates of Capital Gains Tax based on the inputs provided and the ATO 2025–26 individual income tax brackets, including the Stage 3 tax cuts effective from 1 July 2024. The 50% CGT discount is applied where the asset is held for more than 12 months by an individual or trust; companies pay 30% flat with no discount. Capital losses are applied before the 50% discount per ATO guidance. The Medicare Levy (2%), Medicare Levy Surcharge, HECS / HELP repayments, and any other income-based offsets are not calculated within the CGT figure shown — they apply on top of the marginal income tax rate.

No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (ATO, ASIC MoneySmart), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Tax rates, thresholds, CGT events and exemptions change over time, and the calculation does not account for special circumstances including the Main Residence Exemption, Small Business CGT Concessions, foreign resident rules, deceased estate rollovers, or rollover relief. Individual circumstances and asset types not captured by the inputs may materially affect actual tax obligations.

Not financial advice. Information provided is general in nature only and does not take into account your personal objectives, financial situation, or needs. Results do not constitute financial, tax, or legal advice and use of this calculator does not create an advisory relationship. Before acting on any figure shown, obtain personal advice from a registered tax agent (Tax Practitioners Board), a licensed financial adviser, or seek formal computation directly from the ATO — particularly for property sales, foreign resident CGT withholding, crypto disposals, and small business CGT concessions.

Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.

↗ ATO — Capital Gains Tax ↗ ATO — 50% CGT Discount ↗ ATO Tax Rates 2025–26 ↗ ATO — Foreign Resident CGT Withholding ↗ ASIC MoneySmart — Tax Guide

Enjoying Money Snap?

This calculator is 100% free to use. Get started now or share it with friends who might find it helpful!