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Calculator · FY 2026-27 brackets · 50% CGT discount

Australian Capital Gains Tax Calculator

Apply the 50% CGT discount (12-month rule), offset capital losses, and add the discounted gain to your other income. The tax you pay is the difference at your marginal rate, that's what this tool shows.

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How the calculation works

Step 1, gross capital gain
Proceeds minus cost base. Cost base includes the original purchase price plus incidental costs (stamp duty, legal fees, agent commission on both buy and sell, capital improvements like a renovation).
Step 2, apply capital losses
Current-year capital losses first, then prior-year carry-forward losses. Order matters because losses don't get the 50% discount treatment, applying them first preserves more of your gain for the discount to halve.
Step 3, apply the 50% CGT discount
If you're an Australian-resident individual and held the asset for at least 12 months (excluding the day of acquisition and the day of the CGT event), the remaining gain is halved. SMSFs get a one-third discount. Companies get no discount.
Step 4, add to assessable income
The discounted gain is added to your other income (salary, business, rent) for the year. You then pay tax on the combined total at the marginal rates.
Step 5, the tax payable on the gain
This calculator shows the difference between tax on (income + gain) and tax on (income alone). That's the dollar amount the CGT event costs you, it sits at your marginal bracket, not at a single flat rate.

Frequently asked

What's included in the cost base?
Five elements (ITAA 1997 s.110-25): (1) money paid to acquire the asset; (2) incidental costs of acquisition and disposal, stamp duty, legal fees, agent commission, surveyor's fees; (3) ownership costs (rates, interest, insurance, but only for assets acquired after 20 August 1991, and not if you already claimed them as deductions); (4) capital improvements; (5) capital cost of establishing/preserving title.
Can I claim the main residence exemption AND have an investment portion?
Yes, partial exemption applies when you used part of the home to produce income (e.g., a rented bedroom, a home office you claimed depreciation on). The gain is apportioned based on the floor area and time used to produce income. This calculator does not model partial main-residence exemption; consult an accountant for that scenario.
What if my asset is in a joint name?
Each owner reports their proportional share of the gain on their own tax return, typically 50/50 for spouses on title. Enter your share of the proceeds and cost base only.
What about crypto and CGT?
The ATO treats cryptocurrency as a CGT asset (TR 2014/D14 plus updates). Each disposal, crypto-to-AUD, crypto-to-crypto, or using crypto to buy goods, is a CGT event. The 50% discount applies if held 12 months+. The calculator works for crypto exactly the same way.
Foreign / temporary residents
From 8 May 2012, foreign and temporary residents cannot claim the 50% discount on the portion of the gain accrued while non-resident. The discount only applies to the period of Australian residency. This is a complex apportionment, toggle on the "Foreign / temporary resident" option to see the no-discount outcome.
Is the 50% CGT discount changing?
Announced, not yet legislated. The 2026-27 Federal Budget (handed down 12 May 2026) proposed replacing the 50% CGT discount for individuals and trusts from 1 July 2027 with a CPI-indexed cost base plus a 30% minimum tax on real capital gains. The Bill has not passed both houses, so this calculator continues to apply the current 50% discount and will keep doing so until Royal Assent. If you're planning a disposal around 30 June 2027 it's worth getting tailored advice, the rules at the time of the CGT event are what apply.

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