Australian CGT Calculator
Work out capital gains tax on shares, property, or other assets — computed with ATO rules including the 50% CGT discount.
AU CGT Calculator
2026–27 ATO tax rates · 15% first taxable rate
Capital Gain Breakdown
2026–27Capital gains summary
A plain-English read of the calculation — using the ATO resident tax rates for the financial year selected above (2026–27).
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.
The bracket the base income sits in before adding the capital gain.
The highest bracket the gain reaches once added to income. Per the ATO resident rates for 2026–27.
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.
Discount eligibility — 2026–27
| Entity Type | Held < 12 months | Held > 12 months | Discount |
|---|---|---|---|
| Individual | Full gain at marginal rate | Discount applies | 50% |
| Trust | Full gain taxed | Discount (passed to beneficiaries) | 50% |
| SMSF | Full gain at 15% | Discount applies | 33⅓% |
| Company | 30% flat | 30% flat | None |
Source: ATO — CGT Discount
Return on investment
Compare total capital outlay against final profit, before and after estimated CGT.
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.
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.
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.
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.
Capital Loss Treatment
Capital losses offset capital gains only — never ordinary income. Unused losses carry forward indefinitely. Losses are applied before the 50% discount.
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 / Event | Example | 50% Discount Eligible? |
|---|---|---|
| Investment property | Residential or commercial | Yes — individual, 12+ months |
| Shares & ETFs | ASX shares, managed funds | Yes — individual, 12+ months |
| Crypto assets | Bitcoin, Ethereum, NFTs | Yes — individual, 12+ months |
| Collectables | Artwork, jewellery (cost > AUD 500) | Yes — individual, 12+ months |
| Main residence | Family home | Generally exempt (MRE) |
| Personal use assets | Car, boat (cost < AUD 10,000) | Exempt |
| Trading stock | Business inventory | Not 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 / Concession | Who Qualifies | Source |
|---|---|---|
| Main Residence Exemption | Individuals using property as main home. Partial if also used for income. | ATO ↗ |
| Small Business CGT Concessions | Turnover < AUD 2M or net assets < AUD 6M. Four concessions available. | ATO ↗ |
| Capital Losses Carry-Forward | All taxpayers. Losses offset gains only. Unused losses carry forward indefinitely. | ATO ↗ |
| Inherited Assets | No CGT on inheritance. CGT applies on later disposal. Special rules for inherited dwellings. | ATO ↗ |
| Personal Use Assets | Used mainly for personal enjoyment, acquired for less than AUD 10,000. Gains exempt. | ATO ↗ |
| Foreign Resident Withholding | Purchasers withhold 15% from property sales by foreign residents. Australian residents need an ATO Clearance Certificate. | ATO ↗ |
Individual
Most common scenario. Marginal rates apply. 50% discount available after 12 months.
Company
Flat corporate rate. No CGT discount regardless of holding period.
Trust
Trust distributes the gain to beneficiaries. 50% discount passed through to individual beneficiaries.
Australian CGT News & Updates
Recent CGT legislation, ATO compliance updates, and policy changes affecting Australian taxpayers — sourced from official government channels.
Budget 2026–27: 50% CGT discount to be replaced with indexation and a 30% minimum tax from 1 July 2027
The 2026–27 Federal Budget announced that, from 1 July 2027, the 50% CGT discount will be replaced with an inflation-based (indexation) discount, alongside a minimum 30% tax on real capital gains. The reform is prospective — it applies only to gains arising after 1 July 2027 — so current 2025–26 settings, including the 50% discount, remain in force until then.
What was announced
- 50% discount replaced: An inflation-based indexation discount replaces the flat 50% discount for gains arising from 1 July 2027
- 30% minimum tax: A minimum 30% tax on real (post-indexation) capital gains applies from 1 July 2027
- Prospective only: Gains accrued on existing assets before 1 July 2027 keep the 50% discount, regardless of when the asset is later sold
- New builds exempt from change: Investors in new residential builds can choose either the 50% discount or the new arrangements
- Pre-1985 assets: Brought into the new rules for gains accruing after 1 July 2027; earlier gains remain exempt
- Valuation: Taxpayers can obtain a valuation or use an ATO growth-rate formula to set asset value at 1 July 2027
Current law unchanged for now
The 50% CGT discount continues to apply in full for 2025–26 and for all gains accrued up to 1 July 2027. This calculator reflects current 2025–26 law and does not yet model the announced 2027 settings.Discretionary trusts
A separate minimum 30% tax on discretionary trusts was announced, applying from 1 July 2028, with three-year rollover relief from 1 July 2027 for small businesses wishing to restructure.ATO expands CGT data matching: crypto exchanges, share registries and property records
The ATO has significantly expanded its CGT data matching program, cross-referencing data from Australian crypto exchanges, CHESS share registry records, title office property transfers, and foreign investment registers.
Data sources matched by the ATO
- Crypto exchanges: Australian-registered exchanges report user transaction data annually
- Share registries: CHESS data captures every share purchase, sale, and dividend
- Property: State and territory land title offices report all transfers including sale price
- Foreign accounts: Common Reporting Standard (CRS) — foreign banks report Australian residents' offshore accounts
- Managed funds: Distributions and disposals reported annually
Division 296 is now law: extra tax on super earnings above AUD 3 million from 1 July 2026
The Division 296 measure (Better Targeted Superannuation Concessions) received royal assent on 13 March 2026 and takes effect from 1 July 2026. It applies an additional 15% tax on the proportion of super earnings attributable to balances above the AUD 3 million Large Superannuation Balance Threshold, with a further 10% above the AUD 10 million Very Large Superannuation Balance Threshold.
Key details (per ATO)
- Extra tax: 15% additional on the proportion of earnings above the AUD 3M threshold (effective rate 30%); a further 10% applies above AUD 10M (effective rate 40%)
- Start date: 1 July 2026 (royal assent received 13 March 2026)
- Indexation: Both thresholds are CPI-indexed — the AUD 3M threshold in AUD 150,000 increments and the AUD 10M threshold in AUD 500,000 increments
- CGT relevance: Capital gains realised inside large super balances contribute to the earnings base subject to the additional tax
Frequently Asked Questions
Common questions about Australian Capital Gains Tax — calculation, the 50% discount, exemptions, property and crypto — verified against official ATO guidance.
CGT is not a separate tax — it is the tax payable on the net capital gain made when an asset is disposed of. The gain is added to assessable income for the financial year and taxed at the marginal income tax rate.
CGT applies to assets acquired on or after 20 September 1985. Assets acquired before that date (pre-CGT assets) are generally exempt.
ATO — Capital Gains TaxCapital gain = capital proceeds minus cost base. Where the result is positive, a capital gain has been made.
For assets held more than 12 months, individuals and trusts can apply the 50% CGT discount, halving the gain before adding it to assessable income. The result is then taxed at the marginal income tax rate per the ATO 2025–26 brackets (Stage 3 cuts applied).
ATO — Calculating CGTThe cost base has five elements per the ATO:
- Purchase price
- Incidental costs of acquisition (stamp duty, conveyancing, legal fees, brokerage)
- Costs of owning the asset (for non-depreciating assets only)
- Capital enhancement costs (renovations, improvements)
- Costs to preserve title
Amounts already claimed as a tax deduction (e.g. depreciation) cannot be included.
ATO — Cost BaseA CGT event is any event that triggers a capital gain or loss calculation. The most common is CGT Event A1 — selling or disposing of an asset.
Other CGT events include gifting an asset, a company going into liquidation, losing an asset or having it destroyed, granting an option, and receiving a capital distribution from a trust. There are over 50 CGT events listed in Australian tax law.
ATO — List of CGT EventsThe marginal rate is the rate on the next dollar of taxable gain — the highest bracket the gain reaches when added to income.
The effective rate is the actual tax paid divided by the gross gain. Because the 50% CGT discount halves the assessable amount before bracket assignment, the effective rate is roughly half the marginal rate for individuals holding assets 12+ months.
ATO — Tax RatesCapital gains are reported in the Capital gains tax section of the income tax return (myTax or paper return). The process is:
- Declare total capital gains for the year
- Apply current and carried-forward capital losses
- Apply the 50% CGT discount (if eligible)
- Include the net capital gain in assessable income
For complex CGT events — significant share or property portfolios — a separate CGT schedule may be required.
ATO — Reporting Capital GainsRecords relating to a CGT asset must be kept for at least 5 years after disposal. Required records include purchase contracts, brokerage statements, improvement receipts, ownership cost records, and disposal documents.
For pre-CGT assets (acquired before 20 September 1985), acquisition records should be retained indefinitely. For crypto, records must include the AUD value at every transaction date.
ATO — Record KeepingIndividuals and trusts that hold a CGT asset for more than 12 months before disposal can reduce the capital gain by 50%. For example, a AUD 20,000 gain becomes AUD 10,000 after the discount, before being added to assessable income.
Companies are not eligible for the discount. Complying SMSFs receive a one-third (33⅓%) discount instead. The 12-month period starts the day after acquisition.
ATO — CGT DiscountThe 2026–27 Federal Budget (announced 12 May 2026) confirmed that the 50% CGT discount will be replaced from 1 July 2027 with an inflation-based indexation discount, alongside a minimum 30% tax on real capital gains.
The change is prospective — it applies only to gains arising after 1 July 2027. Gains accrued on existing assets up to that date keep the 50% discount, regardless of when the asset is sold. Investors in new residential builds can choose between the 50% discount and the new arrangements.
For 2025–26, the full 50% discount continues to apply. This calculator reflects current 2025–26 law and does not model the announced 2027 settings.
Australian Government — Budget 2026–27 Tax ReformCommon CGT-exempt assets include:
- The main residence (family home) — generally fully exempt
- Personal use assets with a cost base under AUD 10,000 (e.g. furniture, boats for personal use)
- Cars and motorcycles
- Collectables with a cost base under AUD 500
- Compensation for personal injury
- Assets acquired before 20 September 1985 (pre-CGT assets)
Yes. Capital losses can be offset against capital gains in the same income year, with excess losses carried forward indefinitely. However, capital losses cannot be offset against ordinary income (wages, interest, rental income).
Capital losses must be applied before the 50% CGT discount, not after.
ATO — Capital LossesBusinesses with aggregated turnover under AUD 2 million OR net assets under AUD 6 million may qualify for four concessions:
- 15-year exemption — full CGT exemption if held 15+ years
- 50% active asset reduction — additional reduction beyond the standard discount
- Retirement exemption — up to AUD 500,000 lifetime limit
- Rollover — defer the gain for up to 2 years if reinvested
The concessions can be combined for substantial CGT savings.
ATO — Small Business CGT ConcessionsIn some circumstances, yes. Common CGT rollovers include:
- Small business rollover — when proceeds are reinvested in a replacement business asset
- Scrip-for-scrip rollover — shares exchanged in a takeover
- Marriage or relationship breakdown rollover
- Deceased estate rollover
Rollovers defer rather than eliminate CGT — the deferred gain is assessed when the replacement asset is eventually disposed of.
ATO — CGT RolloversYes. The capital gain equals sale proceeds minus the cost base (purchase price + stamp duty + legal fees + capital improvements + selling costs). If the property was held for more than 12 months, the 50% CGT discount applies for individuals and trusts.
The net gain is added to taxable income and taxed at the marginal rate. The main residence exemption cannot be claimed on a property that was never used as a home.
ATO — Property and CGTThe main residence is generally fully exempt from CGT if it was used as the primary home for the entire ownership period, was not used to produce income, and the land is 2 hectares or less.
A partial exemption applies if the property was rented out for some years, used for a home business, or where there was a period of absence and the owner did not return before selling.
ATO — Main Residence ExemptionThe absence rule allows a former main residence to continue being treated as the main residence for up to 6 years while rented out — provided no other property is treated as the main residence at the same time.
This can fully eliminate CGT on the eventual sale. The 6-year period resets each time the owner moves back in. There is no limit on how many times the rule can be applied.
ATO — Absence from Main ResidenceWhen a foreign resident sells Australian real property, the purchaser must withhold 15% of the purchase price and pay it to the ATO. From 1 January 2025, the rate increased from 12.5% to 15% and the AUD 750,000 threshold was removed — the rule now applies to all property sales by foreign residents regardless of value.
Australian residents must obtain an ATO Clearance Certificate before settlement to avoid the withholding. Application is via myGov / ATO online services.
ATO — Foreign Resident CGT WithholdingFor post-CGT assets (acquired by the deceased on or after 20 September 1985), the beneficiary generally inherits the deceased's cost base.
For pre-CGT assets (acquired by the deceased before 20 September 1985), the beneficiary's cost base is the market value at the date of death. Separately, an inherited dwelling that was the deceased's main residence is generally fully exempt if disposed of within 2 years of death.
For the 12-month discount test, the deceased's ownership period counts toward the holding period.
ATO — Inherited AssetsYes. The ATO treats cryptocurrency as property, not currency. Each disposal of crypto triggers a CGT event, including selling for AUD, trading for another cryptocurrency, using crypto to buy goods or services, and gifting crypto.
The 50% CGT discount applies if held for more than 12 months. If crypto is traded as a business, profits may be taxed as ordinary income rather than under the CGT regime.
ATO — Crypto AssetsYes. Each of the following triggers a CGT event:
- Selling crypto for AUD
- Exchanging one cryptocurrency for another (e.g. BTC → ETH — treated as two disposals)
- Using crypto to pay for goods or services
- Gifting crypto
- Disposing of tokens received from a chain split (the new tokens have a nil cost base, so proceeds are fully assessable)
Staking and mining rewards are typically ordinary income at the time of receipt, then subject to CGT on disposal.
ATO — Crypto TransactionsYes. Each share sale is a CGT event. The capital gain equals sale proceeds minus the cost base (purchase price plus brokerage). If the shares were held for more than 12 months, the 50% CGT discount applies for individuals and trusts.
Shares acquired through employee share schemes have specific rules. Dividends are assessable income separately and do not affect the CGT calculation — only the disposal of the shares triggers CGT.
ATO — Shares and CGTThe ATO's position is that staking rewards are ordinary income at the time of receipt, valued in AUD on that date. This income is included in the year's tax return at the marginal rate.
When the rewards are later disposed of, CGT applies to any change in value since receipt — with the cost base being the AUD income value at receipt. The 50% CGT discount applies if the rewards are held for more than 12 months after receipt.
ATO — Staking and FarmingThe ATO operates data-matching programs with Australian crypto exchanges, CHESS (the ASX share settlement system), broker platforms, and state and territory land title registries. Exchange data is reported to the ATO annually.
CHESS data pre-populates myTax. The ATO contacts taxpayers where declared CGT events do not match third-party data, and penalties apply for unreported gains. Voluntary disclosure before contact significantly reduces penalties.
ATO — Reporting CryptoImportant 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.
Official data sources
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.