Australian Capital Gains Tax (CGT) Calculator 2026–27
Estimate Australian capital gains tax for 2026–27 using your asset purchase price, sale price, cost base, holding period, capital losses and taxable income.
The capital gain is generally included in taxable income rather than being charged as a separate standalone CGT tax.
Your Capital Gains Tax Breakdown
Detailed reconciliation from gross asset sale proceeds to assessable net capital gain and estimated additional tax impact.
What does this result mean?
Australia does not have a separate flat CGT tax rate. Your net capital gain is included in your assessable income for the financial year and taxed at your applicable marginal income tax rates plus the 2% Medicare levy. Because Australia uses progressive tax brackets (15%, 30%, 37%, and 45% for 2026–27), adding a capital gain can push a portion of your total income into higher marginal tiers.
Consider an asset purchased for $400,000 and sold for $600,000 with $20,000 in additional eligible cost-base costs (gross gain: $180,000). If held for over 12 months by an eligible Australian resident individual with no prior losses, the statutory 50% discount reduces the taxable amount to a net capital gain of $90,000 added to ordinary taxable income.
CGT Discount & Entity Treatment
Understanding the statutory CGT discount rules, cost base principles, and ownership structures.
Eligible individuals and trusts may generally qualify for the 50% CGT discount where the asset has been held for at least 12 months, subject to applicable rules and exceptions.
Under Australian tax legislation, carried-forward and current-year capital losses must offset gross capital gains before any applicable statutory CGT discount is applied.
Eligible complying super funds may qualify for a 33.33% CGT discount on eligible gains held for at least 12 months.
Companies do not receive the general CGT discount. The resulting taxable income is generally taxed at the applicable company tax rate, subject to the company's circumstances.
How This Calculator Works
Five straightforward steps to model your capital gain and tax liability under Australian tax rules.
Asset Prices
Enter the initial asset purchase price and gross disposal/sale price.
Cost Base
Enter additional eligible costs that increase the cost base under CGT rules.
Holding & Entity
Specify holding period and ownership structure to apply applicable discount rules.
Losses & Income
Apply any carried-forward capital losses and enter other taxable income.
Tax Impact
Review net capital gain and estimated additional income tax impact across marginal brackets.
Assumptions & Limitations
Key statutory framework principles and scope boundaries governing this calculation.
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Tax Residency: Taxpayer is modeled as an Australian resident for tax purposes subject to standard 2026–27 income tax brackets (15%, 30%, 37%, 45%) and the 2.0% Medicare levy.
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CGT Discount Rules: Applies to Australian resident individuals and eligible trusts who have held the asset for at least 12 months prior to the disposal contract date.
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Ordering Rule: Carried-forward and current-year capital losses are subtracted from gross capital gains before applying statutory discounts.
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Cost Base Treatment: Uses a simplified cost-base input. Includes eligible acquisition, incidental, and capital costs. Amounts already claimed as income tax deductions are excluded.
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Income Tax Integration: Australia does not have a separate flat CGT levy; net capital gains are added to assessable income and taxed at progressive individual rates.
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Client-Side Calculation: All calculations are computed securely in your local browser without transmitting private data.
- • Main residence full/partial exemptions and the 6-year temporary absence rule
- • Small business CGT concessions (15-yr exemption, 50% active asset, retirement, rollover)
- • Foreign resident capital gains withholding (FRCGW) and non-resident discount rules
- • Complex trust streaming, deceased estate distributions, or corporate roll-overs
- • Depreciating asset balancing adjustments and capital works deduction clawbacks
- • Specific personal advice: consult a registered Australian tax agent
Estimate Disclaimer: This calculator provides educational mathematical estimates based on applicable Australian tax and statutory frameworks. Your actual personal, tax, or investment outcomes may differ based on your specific circumstances, contract dates, deductions, and annual tax return. Calcivo is not an Australian financial adviser, registered tax agent, or government agency.
Official Sources
Official Australian Taxation Office and statutory legislation references governing CGT.
Core ATO guidance on how CGT applies when selling assets such as real estate, shares, and cryptocurrency.
Statutory provisions governing capital gains and capital losses under the Income Tax Assessment Act 1997.
Guidelines on the 5 elements of a cost base including acquisition costs, incidental costs, and capital expenditure.
Statutory rules on qualifying for the 50% CGT discount on assets held for at least 12 months.
Frequently Asked Questions
Common questions about Australian capital gains tax, the 50% discount, and cost base rules.
Australian CGT & Investment Guides
Explore in-depth research on the statutory 50% CGT discount, property cost-base elements, the 6-year main residence rule, and share parcel loss offsetting.
How to Calculate & Claim the 50% Capital Gains Tax Discount in Australia
Learn how Australia's 50% CGT discount works, including the 12-month rule, cost base, capital losses and entity-specific treatment.
Australian Property CGT: Cost Base Elements & Main Residence 6-Year Rule (2026–2027)
Learn how Australian property CGT works, including cost-base elements, the main residence exemption and the six-year absence rule.
Crypto & Shares CGT Australia: Parcel Selection & Capital Losses (2026–27)
Learn how Australian CGT applies to crypto and shares, including cost base, parcel selection, capital gains, capital losses and record-keeping.
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