Capital Gains Tax Calculator Australia (CGT)
Compare selling decisions — not just calculate capital gains tax.
Use this Australian CGT calculator to estimate how much capital gains tax you may pay when selling shares, ETFs, or investment property. Enter your buy and sell details to see the gain, discount, and extra tax in minutes.
Australian residents who hold an asset for at least 12 months can apply the 50% CGT discount, meaning only half of the capital gain is added to their taxable income. This calculator shows both the gross and net (after discount) capital gain.
Reviewed against Australian tax rules for the 2025–26 financial year. CGT rules remain unchanged.
Want to compare options? Browse CGT scenarios to see how timing and property use affect your tax.
Also useful: compare two CGT scenarios, Franking Credits Calculator for dividend tax, and Income Tax Calculator for your wider tax position.
2025-26 Capital Gains Tax rates
Enter your asset details and other income to calculate CGT
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Compare two selling strategies side-by-side and see which option results in less capital gains tax.
Compare two scenarios →How CGT works
Capital Gains Tax is not a separate tax in Australia. Instead, when you sell an asset for more than you paid, the profit (capital gain) is added to your assessable income for that financial year. The gain is then taxed at your marginal tax rate.
If you searched for "capital gains tax calculator Australia", "CGT on shares", or "CGT on investment property", this page is built to answer those exact use cases. It lets you estimate the gross gain, apply the discount where available, and see the extra tax created by the sale.
The 50% CGT Discount
Australian residents who hold an asset for at least 12 months qualify for the 50% CGT discount. This halves the capital gain before it's added to your taxable income—a significant tax saving.
- Gross capital gain: $20,000
- After 50% discount: $10,000
- This $10,000 is added to your taxable income
- If your marginal rate is 30%, you pay $3,000 in CGT
- Without the discount, you'd pay $6,000
This calculator compares your tax position before and after the capital gain, showing exactly how much additional tax you'll pay as a result of the asset sale.
Capital gains tax on property
When calculating CGT on an investment property, the cost base includes more than just the purchase price. You can include stamp duty, legal fees, building and pest inspections, and the cost of capital improvements made during ownership (such as a new kitchen or structural renovation). Agent commissions and legal fees on sale also form part of the cost base, reducing your capital gain.
- Stamp duty on purchase: $15,925
- Legal fees (buy + sell): $3,000
- Capital improvements: $25,000
- Agent commission on sale: $14,000
- Cost base: $500,000 + $15,925 + $3,000 + $25,000 + $14,000 = $557,925
- Gross capital gain: $700,000 − $557,925 = $142,075
- After 50% discount: $71,038
If the property was your principal place of residence (PPOR) for part of the ownership period, only the non-PPOR portion is taxable. Use the PPOR toggle in the calculator above to model partial exemptions.
How income tax rates affect your CGT
Because capital gains are added to your assessable income, the tax rate you pay depends on your marginal tax bracket. Higher-income earners pay more CGT on the same gain.
| Taxable income | Tax rate | Effective CGT rate (after 50% discount) |
|---|---|---|
| $0 – $18,200 | 0% | 0% |
| $18,201 – $45,000 | 16% | 8% |
| $45,001 – $135,000 | 30% | 15% |
| $135,001 – $190,000 | 37% | 18.5% |
| $190,001+ | 45% | 22.5% |
The effective CGT rate column shows what you pay on a discounted (12+ month) capital gain at each bracket. For example, a gain taxed at the 30% bracket effectively costs 15% after the 50% discount. Note that a large gain can push you into a higher bracket, so the actual rate may be a blend.
What does this calculator include?
- Capital gain calculation (sale price minus purchase price and costs)
- 50% CGT discount for assets held 12 months or longer
- Incidental costs (brokerage, stamp duty, legal fees)
- Capital improvements (for investment property)
- Main residence (PPOR) exemption for properties
- Partial exemption with time-based calculation
- 6-year absence rule for rental periods
- Tax comparison showing income tax and Medicare levy before and after the sale
- Additional tax payable from the capital gain
What does this calculator not include?
- Multiple PPOR properties simultaneously
- Building period rules (4-year construction)
- Trust or company CGT rules - different rates and rules apply
- Capital loss carry-forward - losses from previous years are not applied
- Foreign resident CGT rules - withholding tax and different rates apply
- Inflation indexation method (pre-1999 assets)
- Small business CGT concessions
This is a simplified estimate. Your actual CGT outcome may differ based on your individual circumstances and any other capital gains or losses in the same financial year.
FAQ
What is Capital Gains Tax (CGT)?
CGT is a tax on the profit you make when selling an asset. In Australia, CGT is not a separate tax - the capital gain is added to your assessable income and taxed at your marginal rate.
What is the 50% CGT discount?
Australian residents who hold an asset for at least 12 months before selling can reduce their capital gain by 50%. This means only half of the gain is added to your taxable income.
How do I calculate my capital gain?
Capital gain = Sale price - Purchase price - Incidental costs - Capital improvements. Incidental costs include brokerage, stamp duty, and legal fees.
What happens if I make a capital loss?
Capital losses can only be used to offset capital gains, not other income. You can carry forward unused capital losses to future years. This calculator does not model loss carry-forward.
Do I pay CGT on my main residence (PPOR)?
Generally no. If the property was your main residence for the entire time you owned it, the full capital gain is exempt from CGT. This is called the main residence exemption or PPOR exemption.
What if I lived in the property for only part of the time?
You may be entitled to a partial exemption. The exempt portion is calculated based on the time the property was your main residence compared to the total time you owned it.
What is the 6-year absence rule?
If you move out of your main residence and rent it out, you can treat it as your main residence for CGT purposes for up to 6 years, even while renting it out. This is called the 6-year absence rule. You can only claim this for one property at a time.
Are these calculations updated for 2025–26?
Yes. This calculator has been reviewed against Australian tax rules for the 2025–26 financial year. There are no structural changes to CGT rules in 2025–26. The 50% discount, main residence exemption, and 6-year absence rule all remain unchanged.
How much capital gains tax will I pay in Australia?
It depends on three factors: the size of your capital gain, how long you held the asset, and your other taxable income. If you held the asset for 12+ months, only half the gain is taxed (the 50% discount). The discounted gain is then added to your income and taxed at your marginal rate — from 0% up to 45%. Use the calculator above to see your exact additional tax.
Learn more about Capital Gains Tax
Understand the rules before you make decisions. Read our plain-English explanations.
- Selling a Rental Property? Learn How CGT Is Calculated Cost base, depreciation trap, and strategies to reduce tax
- Inherited a Property? What Beneficiaries Need to Know Pre-1985 rules, cost base, and main residence exemptions
- How the 12-Month CGT Discount Really Works Eligibility rules, common mistakes, and strategies
- Should You Sell Before or After 30 June? Timing your sale around EOFY for tax efficiency
- Using Capital Losses to Offset Capital Gains Loss harvesting strategies and rules
Disclaimer
This calculator provides estimates only and does not constitute financial advice. Capital gains tax can be complex, and the actual tax outcomes may vary based on your individual circumstances, other capital gains or losses, and current tax legislation.
Before making decisions about selling assets, consult a registered tax agent or licensed financial adviser to understand how CGT applies to your specific situation.
Tax Accuracy & Sources
Uses standard CGT rules including the 50% discount and simplified PPOR scenarios. It is not a substitute for asset-specific legal advice or full return-level CGT reconciliation.
Uses 2025-26 ATO rates.