Capital Gains Tax Calculator Australia
Estimate the net capital gain on a sale by an individual, apply the 50% CGT discount when a resident has held the asset for more than 12 months, offset capital losses, then see the extra income tax using official ATO resident rates for 2026-27 and 2025-26.
Work out the gain and extra tax
2026-27 Medicare levy low-income thresholds are not yet on the ATO reduction page.Extra levy uses the latest published 2025-26 singles amounts ($28,011 / $35,013).
Foreign residents do not receive the 50% CGT discount on this page. Extra income tax is not estimated because the shared engine uses resident individual tables only.
Assets acquired before 20 September 1985 are generally outside CGT. This result treats the sale as having no net capital gain.
A dwelling that was your main residence for the whole time you owned it can be exempt. This calculator does not apply that exemption.
Result
- Cost base
- $0.00
- Capital gain or loss before losses
- $0.00
- Losses applied
- $0.00
- Gain after losses
- $0.00
- CGT discount
- $0.00
- Unused capital loss
- $0.00
- Days from purchase to sale
- 0
- 12-month discount test
- —
- Method used
- —
- Taxable income including the gain
- $0.00
- Marginal rate after the gain
- —
How this calculator builds the figure
Capital proceeds (usually the sale price) minus the cost base is the raw gain or loss. The cost base is the purchase price plus the extras you enter — typical incidental costs and capital improvements. A negative result is a capital loss. It is not deducted from ordinary salary on this page; unused losses are shown so you can carry them forward against later capital gains.
A positive gain is reduced by other capital losses first. If you are an Australian resident for tax and the sale is after the first anniversary of the purchase (the ATO ignores both end dates), half of the remaining gain is disregarded. The amount left is the net capital gain that sits on the tax return.
Extra tax is not a flat CGT rate. The tool adds the net gain to the other taxable income you enter, runs the shared resident income-tax and Medicare functions, and subtracts the tax on the other income alone. That difference is the extra tax attributable to the sale.
Year pages
CGT discount settings do not change with the financial year. The extra tax does, because the second resident band is 15% in 2026-27 and was 16% in 2025-26.
- 2026-27 CGT calculator — current resident extra tax (15% second band).
- 2025-26 CGT calculator — prior-year extra tax (16% second band).
What is left out on purpose
The main residence exemption, the 60% affordable-housing uplift, small-business CGT concessions, deceased-estate and relationship-breakdown roll-overs, and foreign resident withholding on taxable Australian property are not calculated. Crypto and shares use the same individual method as an investment property. Confirm a particular CGT event on the ATO site before you lodge.
General information only
This page is general information, not personal tax, financial or legal advice, and it is not an ATO or ASIC product. In line with ASIC’s general-information approach, it does not consider your objectives, financial situation or needs. Check theATO CGT discount pageand a registered tax agent before you rely on a figure.
Frequently Asked Questions
Is capital gains tax a separate Australian tax?
No. A net capital gain is added to your other taxable income and taxed at your marginal rates. This page works out that gain, then the extra resident income tax (and optional Medicare levy) compared with the same income without the gain.
When does the 50% CGT discount apply?
A resident individual can usually reduce a remaining capital gain by half after losses, if the asset was owned for at least 12 months. The ATO leaves out the day you acquired the asset and the day of the CGT event. A sale on the first anniversary is not long enough; the day after that anniversary is.
Are capital losses used before or after the discount?
Before. Current-year losses and unused losses from earlier years come off the gain first. Only the amount left is halved. Using losses after the discount would understate the gain the ATO includes in your return.
Do foreign residents get the 50% discount?
Not on this calculator. Foreign and temporary residents generally cannot take the full individual discount on taxable Australian property. Extra tax is also left blank here because the shared tax engine only has resident individual tables.
Does the main residence exemption appear in the result?
No. A home that was your main residence for the whole ownership period can be disregarded. Partial exemption, the six-year absence rule and first-use-to-produce-income cost-base resets are not calculated. Use the ATO dwelling rules or a registered tax agent for those facts.
Which costs go into the cost base?
Start with what you paid, then add incidental buying and selling costs (stamp duty, conveyancing, brokerage, agent’s commission) and capital improvements you cannot deduct. Do not add amounts you can claim as a tax deduction. This tool takes those extras as one figure.