CGT Calculator Australia 2025-26
Work out a 2025-26 net capital gain for an Australian individual and the extra income tax at that year’s resident rates (16% second band). Losses come off first; a resident who held the asset more than 12 months then takes the 50% discount.
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
- —
2025-26 resident rates used for extra tax
A net capital gain is taxed as ordinary taxable income. These bands come from the ATO resident rates page and exclude the Medicare levy. They are the same tables as the 2025-26 income tax calculator.
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
How the 2025-26 CGT figure is built
The gain steps are the same as the current year. Extra tax is the only part that is year-specific: 2025-26 still used 16% from $18,201 to $45,000. Compare the other year if you want to see how the same gain would tax under the later table.
Compare the other year: 2026-27 CGT calculator. Return to the capital gains tax hub.
General information only
This year page is general information, not personal advice, and not an ATO or ASIC tool. It does not weigh your circumstances. Confirm amounts on theATO CGT discount pageor with a registered tax agent.
Frequently Asked Questions
Why use the 2025-26 CGT page?
You may still be finishing a 2025-26 return, or checking extra tax at last year’s 16% second band. Discount rules are the same. Extra tax uses the 2025-26 resident table.
What extra tax does a 2025-26 net capital gain attract?
The same method as the current year: tax on other income plus the net gain, minus tax on other income alone. The 2025-26 second band is 16% from $18,201 to $45,000. Medicare levy shade-in on this page is the published 2025-26 singles pair.
Can I compare 2026-27 from here?
Yes. Open the 2026-27 CGT calculator or the CGT hub and switch the financial-year control. The gain itself should match; only the extra tax line moves with the brackets.
Is indexation available on a 2025-26 sale?
Only for assets acquired before 21 September 1999, and only if that method beats the discount after losses. This calculator always uses the discount or the other method and does not index the cost base.