Australian Capital Gains Tax (CGT) Calculator 2026–27
Calculate gross capital gains, cost base additions, 50% CGT discount eligibility, and estimated additional tax payable under 2026–27 Australian tax rules.
Selling an asset for $740,000 with an adjusted cost base of $555,000 generates a gross capital gain of $185,000. Applying the 50.0% CGT discount reduces the eligible capital gain by $92,500, leaving a net capital gain of $92,500 added to taxable income, resulting in an estimated additional tax impact of $35,325.
How Our Capital Gains Tax Calculator Works
Asset Prices
Enter initial purchase price and gross sale price.
Cost Base
Add eligible incidental, legal, and disposal costs.
Holding Duration
Enter holding duration in months (assets held for at least 12 months may qualify for the CGT discount where relevant eligibility requirements are met).
Other Income
Input other taxable income to determine incremental marginal bracket impact.
View Net CGT
Review net capital gain and estimated additional tax impact.
2026–27 Capital Gains Tax Assumptions & Calculation Rules
Australia generally does not have a separate CGT tax rate. A net capital gain is included in taxable income and taxed according to the applicable progressive rules for the taxpayer. Calculations are based on relevant provisions of the Income Tax Assessment Act 1997 (Part 3-1 and Part 3-3) and official Australian tax guidance for the 2026–27 income year.
The Five Statutory Cost-Base Elements
Under Australian tax law, the CGT cost base of an asset can include five broad elements:
- Acquisition cost: Money paid or property given to acquire the asset (purchase price).
- Incidental costs: Certain incidental acquisition and disposal costs such as stamp duty, legal/conveyancing fees, valuation fees, search fees, advertising, and selling agent commissions.
- Costs of owning the asset: Eligible ownership expenses (such as rates, land taxes, and interest) only where the asset was acquired after 20 August 1991 and these costs have not already been claimed, or cannot be claimed, as an income tax deduction.
- Capital expenditure to enhance value: Capital expenses incurred for the purpose of increasing or preserving the asset’s value (e.g. substantial renovations or capital improvements).
- Capital expenditure to establish or defend title: Costs incurred to preserve or defend ownership rights or legal title to the asset.
Note: This simplified calculator uses a single cost-base additions field and does not model every cost-base scenario. Eligibility and treatment depend on the asset and taxpayer circumstances. Routine repairs or maintenance claimed as deductions cannot form part of the cost base.
- 50% CGT discount for eligible individuals & trusts held ≥ 12 months
- Eligible cost-base additions (stamp duty, legal & selling fees)
- Prior capital losses offset against gross gains before discount
- Estimated tax includes 2026–27 resident marginal rates (15% to 45%) & 2% Medicare
Estimated additional tax impact includes the estimated income tax attributable to the additional net capital gain and the standard Medicare levy assumption (2.0%) where applicable. Special Medicare levy circumstances (such as low-income reductions, full exemptions, or the Medicare Levy Surcharge) and future tax regimes starting after the 2026–27 income year are outside this calculator.
Calculator results are estimates based on the information entered and the assumptions described. They are provided for general educational and informational purposes and do not constitute personal tax, financial, or legal advice. Actual tax outcomes can vary depending on individual circumstances, asset type, ownership structure, exemptions, losses, residency status, and applicable legislation. Special circumstances may require advice from a registered tax professional or financial adviser. Calcivo is an independent calculation tool and is not affiliated with or endorsed by the Australian Taxation Office.
CGT Discount Treatment by Entity Type
- 2026–27 Australian resident marginal tax rates (15%, 30%, 37%, 45%) plus 2% Medicare
- 50% CGT discount logic for eligible individuals and trusts held ≥ 12 months
- 33.33% CGT discount for complying super funds (SMSFs) in accumulation phase
- Prior and carried-forward capital loss offsets subtracted BEFORE CGT discount
- Simplified incidental cost-base additions (stamp duty, legal, agent fees)
- Incremental additional tax estimation across progressive income tax brackets
- Complex main-residence exemptions, partial exemptions, and 6-year temporary absence calculations
- Small business CGT concessions (15-year exemption, 50% active asset reduction, retirement exemption, rollover)
- Foreign and temporary resident CGT discount restrictions (post-8 May 2012 rules)
- SMSF pension-phase exempt current pension income (ECPI) rules
- Complex trust distributions, discretionary streaming, or non-resident beneficiary withholding
- Indexation method (available only for assets acquired before 21 September 1999)
- Special CGT events outside simplified asset disposals (CGT Event A1)
Australian CGT & Investment Guides
Educational guides explaining Australian capital gains tax principles, entity structures, and cost base calculation methods.
How to Calculate & Claim the 50% Capital Gains Tax Discount in Australia
Comprehensive guide explaining Capital Gains Tax (CGT) calculation methods, cost base adjustments, capital loss offsetting order, and entity tax rates under 2026–27 rules.
Australian Property CGT: Cost Base Elements & Main Residence 6-Year Rule (2026–2027)
Practical guide on property Capital Gains Tax, explaining the 5 cost base elements, the 50% CGT discount, and the 6-year main residence temporary absence rule.
Crypto & Shares CGT in Australia: Parcel Matching & Loss Offsetting (2026–2027)
Practical guide on calculating Capital Gains Tax for stocks, shares, crypto, ETF distributions, parcel matching methods, and 50% discount rules.
Frequently Asked Questions
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