Capital Gains Tax — Updated for 2025–2026
Capital Gains Tax Calculator — Property, Shares and the CGT 2027 Reform
Capital gains tax calculator for property, shares and crypto. Pick today's 50% discount, the 2027 indexation method, or compare both.
Work out the additional tax on a capital gain from an investment property, shares, or crypto. Apply today's 50% discount method, the 1 July 2027 indexation method (with a 30% minimum tax floor), or compare both side by side.
Capital Gains Tax
Calculate under
Asset type
Enter the acquisition cost before discounts or offsetting losses.
Use the total capital proceeds from the disposal.
Holding period
Other income
Used to estimate the extra tax on the taxable capital gain.
Capital Gains Tax Estimate
Additional tax on the gain
$37,850
Gross capital gain: $200,000
- Effective CGT rate
- 18.9%
- 50% discount
- Applied
- Gross capital gain
- $200,000
- Taxable capital gain
- $100,000
- Holding period
- 897 days
- Discount removed
- $100,000
- The asset was held for more than 12 months, so only $100,000 of the gain is added to your taxable income (50% discount applied).
How Your CGT Was Calculated
Step-by-step: gain, discount, marginal tax
Tax impact of this capital gain
Two scenarios — your total tax with and without this capital gain.
- Tax without this capital gain
- $16,388
- Tax with this capital gain
- $54,238
- Extra tax from CGTthe difference between the two scenarios
- $37,850
Want to see your full-year tax?
Add this capital gain to your income tax calculation.
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How the CGT Calculator Works
How It Works
- Pick a method: Choose the Discount method (today's 50% CGT discount), the Indexation method (the 1 July 2027 reform — CPI cost base plus a 30% minimum tax floor), or Compare to see both regimes side by side.
- Enter purchase and sale values: Provide the acquisition cost and the sale proceeds for your property, shares, cryptocurrency, or other CGT asset.
- Set the holding period: The dates determine whether the 50% discount (Discount method) or CPI cost-base indexation (Indexation method) is available. The 12-month rule applies under both regimes.
- Enter your other annual income: The calculator layers the taxable capital gain on top of your existing income to estimate the incremental tax at your marginal rate.
- Review the result: See the additional tax created by the gain — or, in Compare mode, the difference between the two regimes for the same scenario.
Key CGT Concepts
Discount Method (today's 50% CGT discount)
For assets held over 12 months, only half the capital gain is added to your taxable income — the standard CGT discount under today's law. Applies to disposals up to 30 June 2027.
Indexation Method (CGT 2027 reform)
From 1 July 2027 the discount is replaced. The cost base is indexed by 2.5% CPI per year held, the real (indexed) gain is taxed at your marginal rate, and a 30% minimum tax floor applies to that real gain.
Marginal Tax Effect
Capital gains are taxed at your marginal rate under both regimes, not a flat CGT rate. The tax depends on your total income position after the gain is included.
Capital Losses
Losses from asset sales can offset capital gains under both regimes but cannot reduce salary income. Unused losses carry forward indefinitely to reduce future gains.
Example: Discount method — shares sold after 2 years
Purchased for $200,000, sold for $350,000, with $90,000 annual salary, using today's 50% CGT discount:
Capital gain breakdown
- Gross capital gain:$150,000
- 50% CGT discount:-$75,000
- Taxable capital gain:$75,000
Tax impact
- Tax without gain ($90k):$19,588
- Tax with gain ($165,000):$48,163
- Additional CGT:$28,575
Discount-method example only. Switch to the Indexation method or Compare mode in the calculator to see the same scenario under the 2027 reform.
How much capital gains tax will I pay?
There is no flat CGT rate — a capital gain is added to your other taxable income and taxed at your marginal rate, so the same gain costs a higher earner more. Held over 12 months, the discount method halves the taxable gain. Estimated additional tax on a range of long-held gains, by other annual income:
| Capital gain | $60,000 income | $90,000 income | $120,000 income |
|---|---|---|---|
| $100,000 | $17,200 | $18,100 | $19,500 |
| $200,000 | $36,250 | $38,700 | $42,150 |
| $300,000 | $58,100 | $62,950 | $66,400 |
| $500,000 | $106,600 | $111,450 | $114,900 |
Discount method, asset held over 12 months, 2025–2026 rates including the Medicare levy. Cost-base adjustments, offsets and the main-residence exemption are not included. Switch to the Indexation method in the calculator for disposals from 1 July 2027.
Example: investment property sold after four years
Investment property bought for $500,000, sold for $800,000 after about four years, with $80,000 other income. Build your cost base first — purchase price plus stamp duty, legal and improvement costs — then enter it as the purchase price.
Capital gain after cost base
- Cost base (purchase + stamp duty + improvements):$555,000
- Net sale proceeds (sale − selling costs):$780,000
- Gross capital gain:$225,000
- 50% CGT discount:-$112,500
- Taxable capital gain:$112,500
Tax impact
- Tax without gain ($80,000):$16,388
- Tax with gain ($192,500):$59,501
- Additional CGT:$43,113
Main-residence exemptions are not modelled; this assumes an investment property held the whole time. Enter your own figures above for a personalised estimate.
What this CGT estimate does and does not cover
It estimates the incremental tax effect
Rather than applying a flat CGT rate, the calculator measures the increase in total tax once the taxable gain is added to your other annual income. That reflects how capital gains are actually taxed for individuals in Australia. To see how the same income flows through to your salary after tax, use the take-home pay calculator.
Each method changes the taxable amount, not the tax rate
Under the Discount method, only half of an eligible gain is added to taxable income. Under the Indexation method, the cost base is inflated by CPI so only the real gain is added — with a 30% minimum tax floor on that real gain. In both cases your marginal tax rate still depends on your wider income position after the gain is included.
2027 CGT reform — what's changing
This calculator supports both regimes. Use the mode toggle at the top to switch between the Discount method (today's 50% discount), the Indexation method (the 1 July 2027 reform), or Compare to see both side by side. From 1 July 2027 the Government will replace the 50% discount with CPI cost-base indexation and a 30% minimum tax rate on real capital gains for individuals, trusts and partnerships. The 12-month holding rule still applies. Super funds and companies are not affected.
See the 2027 CGT reform guide for the transitional rules, the new-build election, and worked examples — or the summary in the CGT guide.
Cost-base adjustments are not modelled
Real CGT calculations can include brokerage, stamp duty, improvements, legal fees, capital losses carried forward and asset-specific exemptions. Treat this as a clean baseline, not a final tax return figure.
Frequently Asked Questions
How is the additional CGT estimate calculated?
The calculator works out the taxable capital gain under the method you picked, adds it to your other annual income, then reruns the site's tax engine. The extra tax shown is the difference between tax with the gain and tax without it. In Compare mode the calculator runs both methods on the same inputs and shows the difference in additional tax.
What's the difference between the Discount method and the Indexation method?
The Discount method is today's law: hold an asset for more than 12 months and only 50% of the capital gain is added to taxable income. The Indexation method is the 1 July 2027 reform: the cost base is indexed by 2.5% CPI per year held, the real (indexed) gain is taxed at your marginal rate, and a 30% minimum tax floor applies to that real gain. Use the Discount method for disposals up to 30 June 2027 and the Indexation method for post-reform disposals — or use Compare to see both side by side.
When should I use Compare mode?
Use Compare when you're trying to decide whether timing a disposal before or after 1 July 2027 changes the tax outcome on the same gain. Compare runs both regimes on identical inputs and shows the difference. It is a planning tool — the reform is not yet law, transitional rules for assets held across the changeover are not modelled, and individual circumstances vary, so consult an adviser for material decisions.
When does the 50% CGT discount apply?
For individuals, the standard 50% CGT discount applies under the Discount method when an eligible asset has been held for more than 12 months. From 1 July 2027 the discount is replaced by the Indexation method (CPI cost base plus a 30% minimum tax floor), so the 50% discount only applies to disposals up to 30 June 2027 under current settings.
What happens if the result is a capital loss?
The calculator shows a capital loss and sets additional tax to zero. Capital losses generally carry forward to offset future capital gains and do not reduce salary or wage income directly.
Does the property option include main-residence exemptions?
No. The property option is there for context only. This tool does not model main-residence exemptions, partial exemptions, cost-base adjustments, or state-specific transaction costs.
How does my other income affect the CGT I pay?
Capital gains are added on top of your other taxable income, so they are taxed at your marginal rate. Someone earning $50,000 will pay less CGT on the same gain than someone earning $150,000, because the gain pushes into higher tax brackets for the higher earner.
Can I offset capital losses against my salary?
No. Capital losses can only offset capital gains — they cannot reduce tax on salary, wages, or other ordinary income. Unused capital losses carry forward indefinitely to offset future capital gains.
How do I calculate capital gains tax on property in Australia?
Subtract your cost base (purchase price plus stamp duty, legal fees, and improvement costs) from the sale price to get the gross capital gain. If you held the property for more than 12 months, the 50% CGT discount halves the taxable gain. The remaining amount is added to your other income and taxed at your marginal rate. This calculator estimates that incremental tax. Note: main-residence exemptions are not modelled here.
Is cryptocurrency subject to capital gains tax in Australia?
Yes. The ATO treats cryptocurrency as a CGT asset. Selling, trading, or exchanging crypto triggers a CGT event. If you held the crypto for more than 12 months, you can claim the 50% discount. Enter the purchase and sale values into this calculator to estimate the additional tax on your crypto gains.
Does this calculator reflect the 2027 CGT reform?
Yes — switch the mode toggle at the top to 'Indexation method' (the 2027 reform), or use 'Compare' to see both regimes side by side. The indexation method uses CPI cost-base indexation (2.5% per year, Treasury's modelling figure) for assets held over 12 months, and applies a 30% minimum tax floor on the real (indexed) gain. Sub-12-month gains are taxed in full at your marginal rate — no indexation, no floor. The reform is announced but not yet law; details may change before 1 July 2027.
How does the 2027 mode estimate work?
The 2027 mode indexes the cost base by 2.5% CPI compounded over the years held, then subtracts that indexed base from the sale price to get the real (taxable) gain. That gain is layered on top of your other income to compute the marginal tax effect. If the effective tax on the real gain is below 30%, a top-up is applied to reach the 30% floor. Transitional split-treatment for assets owned before 1 July 2027 is not modelled — the calculator assumes a clean post-2027 acquisition.
Why does the 2027 mode assume a 2.5% CPI?
Treasury's Budget 2026-27 factsheet uses a 2.5% CPI assumption for its modelling of the reform — the same figure that appears in the published worked examples. We have hard-coded that rate in the 2027 mode for now. Once Treasury or the ATO publishes an official indexation methodology, the calculator will be updated to match.
Which mode should I use?
Use 'Discount method' for any disposal up to 30 June 2027 — that's today's law (50% CGT discount on long-held assets). Use 'Indexation method' as a projection for disposals from 1 July 2027 onwards, treating the asset as a clean post-2027 acquisition. Use 'Compare' to see how much more or less tax the same gain attracts under each regime. The indexation method is a planning tool, not a tax return calculation — the reform isn't law yet and the transitional rules for assets owned across the changeover are not modelled here.
Should I sell before 1 July 2027 to keep the 50% discount?
Not automatically. Under the transitional rules, gains accrued before 1 July 2027 keep the 50% discount via a deemed value at that date — you don't lose the discount on the pre-2027 portion just because you sell later. Whether early disposal saves tax depends on your asset, real returns, and marginal rate. Use the reform guide's worked examples and consult an adviser for material decisions.
Is capital gains tax different in NSW, Victoria, or Queensland?
No. Capital gains tax is a federal tax set by the ATO and the same rules apply in every Australian state and territory — there is no separate state CGT rate for NSW, Victoria, Queensland or anywhere else. What does vary by state is the transfer (stamp) duty you pay when you buy an asset, which can form part of your cost base and reduce the gain. This calculator applies the national CGT rules wherever you live, so you can use it for a disposal in any state.
How much capital gains tax will I pay?
There is no single figure — capital gains are added to your other taxable income and taxed at your marginal rate, so the same gain costs a higher earner more than a lower earner. Two things drive the result: whether you held the asset more than 12 months (which makes the gain eligible for the discount method) and your other annual income for the year. Enter your gain, holding period and other income above and the calculator layers the taxable gain onto your income to show the extra tax that gain creates.
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