Australia Capital Gains Tax Calculator
Work out CGT on shares, crypto or property at 2026–27 rates: the 50% discount after 12 months (or from your dates), capital losses, selling costs, the main residence exemption, Medicare levy and surcharge, and what super funds, companies or foreign residents pay.
How it works
gain = sale price − cost base − selling costs − main-residence share − capital losses; × 50% if held at least 12 months (resident individuals; super funds ⅓ off, companies none); CGT = tax(income + taxable gain) − tax(income), including the low income tax offset, Medicare levy and any surcharge
Australia has no separate CGT rate. The net capital gain is added to your other income for the financial year of the contract date and taxed at your marginal rate. From 1 July 2026 the 16% bracket drops to 15%, so 2026–27 tax on income between $18,201 and $45,000 is a little lower. The calculator works out tax on your income with and without the gain, so the difference includes the Medicare levy, any low income tax offset you lose and, without private hospital cover, the Medicare levy surcharge. The cost base is what you paid plus buying costs such as stamp duty and brokerage, plus capital improvements. Selling costs such as agent’s commission are added too. Capital losses are taken off before the discount. Resident individuals and trusts halve the gain on assets held at least 12 months, not counting the purchase and sale days, and you can enter the dates to check this. Super funds take a third off, while companies and foreign residents (for gains after 8 May 2012) get no discount. Your main residence is exempt, in full or by the share of days it was your home. You can carry losses forward with no time limit.
Worked example
Shares bought for $280,000 are sold for $400,000 in 2026–27 after two years, by someone with $90,000 of salary. The gain is $120,000, and the 50% discount leaves $60,000 taxable. Tax on $150,000 is $36,570 plus $3,000 Medicare levy; on $90,000 alone it is $17,520 plus $1,800. The difference is $20,250 of CGT, 16.9% of the gain. Sold within a year, the full $120,000 is taxed, which costs $45,250. A super fund would pay $12,000 (10%), and a base rate company $30,000.
Sources: ATO — Tax rates: Australian residents · ATO — Tax rates: foreign residents · ATO — CGT discount · ATO — How to calculate your CGT · ATO — Medicare levy surcharge income thresholds and rates
Frequently asked questions
When is the gain taxed?
In the financial year the contract is signed, not at settlement. A contract signed in June lands in the current year even if settlement is in July. Use “Work it out from my dates” and the calculator picks the year and checks the 12-month rule for you.
How is the 12-month rule counted?
You must own the asset for at least 12 months, not counting the day you acquired it and the day of the CGT event. Something bought on 1 July 2025 qualifies for the discount if the sale contract is signed on or after 2 July 2026.
Does the discount apply to a company or super fund?
Companies get no discount and pay 25% (base rate entities) or 30% on the full gain. A complying super fund gets a one-third discount, so it pays an effective 10% on assets held over 12 months, and nothing on assets supporting a retirement-phase pension. Trusts pass the 50% discount through to individual beneficiaries.
How do capital losses work?
They are taken off your capital gains before the discount, starting with gains that do not qualify for it. A net capital loss cannot reduce your salary or other income, but it carries forward with no time limit to use against future gains.
Is my home exempt from CGT?
Your main residence is fully exempt if it was your home for the whole time you owned it. If it was your home for only part of that time, the exemption is proportional to the days it was your home. Choose “For part of the time” and enter that share. Under the absence rule, up to six years of renting it out while living elsewhere can still count as home. Foreign residents cannot claim the exemption.
Related calculators
Uses 2026–27 and 2025–26 Australian rates and thresholds. Rates change each July — confirm with the ATO or a registered tax agent. Educational estimate, not tax advice.