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Homeโ€บAustraliaโ€บCapital Gains Tax Calculator

Capital Gains Tax Calculator Australia โ€” FY 2025-26

Calculate CGT on investment property, shares, and crypto. See the 50% CGT discount for assets held 12+ months. Compare selling now vs holding. Check your main residence exemption with the 6-year absence rule. Updated for FY 2025-26 tax brackets (Stage 3 tax cuts applied).

Estimate your capital gains tax on an investment sale
Type of asset being sold
$
Original cost of acquisition
$
Expected or actual sale price
Date contracts were exchanged (not settlement)
Date of sale contract (CGT event date)
$
Renovations, stamp duty, legal fees at purchase
$
Agent commission, marketing, conveyancing
Individual/trust get 50% discount, super 33.3%, company 0%
$
Your other income (salary, business, etc.) in the same FY
โ€”

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How to Use This Calculator

CGT Estimate tab

Enter your asset type (property, shares, crypto), purchase price, sale price, purchase and sale dates, capital improvements, selling costs, entity type, and your other taxable income for the year. The calculator computes the cost base, gross capital gain, CGT discount (if held 12+ months), net capital gain added to your income, and the estimated CGT at your marginal rate.

Hold vs Sell tab

Add your expected annual growth rate and annual holding costs (rates, insurance, maintenance). The calculator compares after-tax proceeds from selling today vs holding one more year, factoring in capital growth, holding costs, and CGT.

Main Residence tab

Enter the total ownership period, months used as main residence, and months rented out. The calculator determines the exempt and taxable portions, checks whether the 6-year absence rule applies, and estimates CGT on the taxable portion.

Share your result

All inputs are encoded in the URL. Click Share to send your exact calculation to your accountant or financial adviser.

The Formula

Cost Base:
Cost Base = Purchase Price + Stamp Duty + Legal Fees + Capital Improvements + Selling Costs

Capital Gain:
Capital Gain = Sale Price − Cost Base

CGT Discount (held 12+ months):
Individuals & trusts: 50% discount → Net Gain = Capital Gain × 50%
Super funds: 33.3% discount → Net Gain = Capital Gain × 66.7%
Companies: no discount → Net Gain = Capital Gain × 100%

CGT Payable:
CGT = Tax on (Other Income + Net Capital Gain) − Tax on (Other Income alone)
This is the marginal tax method — the gain is taxed at the rate applicable to the top of your income.

Main Residence Exemption:
Exempt Fraction = (Main Residence Months + Eligible Absence Months) / Total Ownership Months
Taxable Gain = Total Gain × (1 − Exempt Fraction)

Worked Example

Investment Property — Held 8 Years

An individual sells an investment property purchased in 2018 for $500,000 and sold in 2026 for $750,000. They incurred stamp duty of $20,000, capital improvements of $30,000, and selling costs of $15,000. Their other taxable income is $90,000.

Step 1: Calculate the cost base

Purchase price$500,000
Stamp duty$20,000
Capital improvements$30,000
Selling costs$15,000
Total cost base$565,000

Step 2: Calculate the capital gain

Sale price$750,000
Less: cost base$565,000
Gross capital gain$185,000

Step 3: Apply the 50% CGT discount

Held over 12 months?Yes (8 years)
50% discount$185,000 × 50% = $92,500
Net capital gain$92,500

Step 4: Calculate CGT at marginal rates

Other income$90,000 (in the 30% bracket)
$90,001–$135,000 at 30%$45,000 × 30% = $13,500
$135,001–$182,500 at 37%$47,500 × 37% = $17,575
Total CGT payable$31,075
Effective CGT rate on gain16.8% ($31,075 / $185,000)

Verdict: Despite a $185,000 capital gain, the 50% CGT discount reduces the taxable gain to $92,500. The effective CGT rate is only 16.8% of the total gain. Including all cost base items (stamp duty, improvements, selling costs) reduced the gain by $65,000 — always include every eligible cost.

CGT Reference Tables (FY 2025-26)

Tax brackets — Australian residents
Taxable Income Rate Tax on This Bracket
$0 – $18,200 0% $0
$18,201 – $45,000 16% $4,288
$45,001 – $135,000 30% $27,000
$135,001 – $190,000 37% $20,350
$190,001+ 45% —

Stage 3 tax cuts applied from 1 July 2024. Plus 2% Medicare levy on taxable income.

CGT discount by entity type
Entity CGT Discount Condition
Individual 50% Asset held 12+ months
Trust 50% Asset held 12+ months, distributed to individual beneficiaries
Super fund 33.3% Asset held 12+ months
Company 0% No discount. Full gain taxed at company rate (25%/30%)
Cost base elements
Element Examples
1. Acquisition cost Purchase price
2. Incidental costs Stamp duty, legal fees, valuation, broker fees
3. Non-deductible ownership costs Interest on vacant land (not deductible elsewhere)
4. Capital expenditure Renovations, extensions, structural improvements
5. Selling costs Agent commission, marketing, conveyancing, styling

Including all eligible costs in the cost base reduces your capital gain and therefore your CGT.

6-year absence rule — quick reference
Scenario CGT Treatment
Lived in, then rented ≤ 6 years Fully exempt (if no other main residence claimed)
Lived in, then rented > 6 years Partially taxable (only first 6 years of absence covered)
Move back in, restart 6-year clock Yes — the 6-year rule resets if you move back in as main residence
Claiming another property as main residence Cannot use 6-year rule simultaneously on this property

Source: ATO. Section 118-145 ITAA 1997. You can only have one main residence at a time.

FAQ

Yes. Capital losses must be offset against capital gains in the same financial year. You first apply losses to gains that do NOT qualify for the CGT discount, then to discounted gains (before applying the discount). Capital losses can be carried forward indefinitely to offset gains in future years. However, capital losses cannot be deducted against ordinary income (salary, business income, etc.). If you have shares with unrealised losses, you may consider selling before 30 June to crystallise the loss and offset it against gains.
Yes. The ATO treats cryptocurrency as a CGT asset, not as currency. Every disposal event — selling, trading for another crypto, using to pay for goods/services — is a CGT event. The 50% CGT discount applies if you held the crypto for 12 or more months. Cost base is the amount you paid in AUD at the time of purchase plus any transaction fees. You must keep records of every transaction including dates, amounts in AUD, and the purpose of the transaction.
It depends. A transfer between spouses as a result of a relationship breakdown (divorce or separation) is generally CGT-free under a rollover provision — the receiving spouse inherits the original cost base. However, a transfer between spouses during a relationship (e.g., adding a spouse to the title) IS a CGT event. The transfer is deemed to occur at market value, and the transferring spouse may owe CGT on the difference between market value and their cost base. Always get specific advice for your situation.
Inheriting a property is not a CGT event — you don't pay CGT when you receive it. However, when you eventually sell the inherited property, CGT applies. The cost base depends on when the deceased acquired it and how it was used. If the deceased bought before 20 September 1985 (pre-CGT), the cost base is the market value at the date of death. If bought after 20 September 1985, you inherit the deceased's original cost base. If the property was the deceased's main residence and you sell within 2 years of death, it is exempt. Timing and usage rules are complex — consult a tax professional.
Report CGT in the Capital Gains section of your individual tax return (schedule). You need to declare: the date of purchase and sale, the cost base, the capital gain or loss, any CGT discount applied, and the net capital gain. The net capital gain is then added to your other assessable income at Item 18 of the return. You must keep records for 5 years after the CGT event (or 5 years after the last return that included a carried-forward capital loss). The ATO receives share transaction data from brokers and property data from state revenue offices, so ensure your reporting is accurate.

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