Capital Gains Tax Calculator 2026-27
Work out a 2026-27 net capital gain for an Australian individual, then the extra resident income tax when that gain is added to other taxable income. The 50% CGT discount applies after losses if you are a resident and the sale is after the first anniversary of the purchase.
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
- —
2026-27 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 2026-27 income tax calculator.
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
How the 2026-27 CGT figure is built
Sale price minus cost base is the raw result. Losses are subtracted next. A resident sale after the 12-month test then keeps only half of what remains. That net gain is stacked on your other 2026-27 taxable income so the extra tax reflects the 15% second band and the 30%, 37% and 45% bands above it.
Compare the other year: 2025-26 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
How is extra CGT tax worked out in 2026-27?
The net capital gain is added to your other taxable income. Extra tax is the rise in 2026-27 resident income tax — and the Medicare levy if you leave that box ticked — compared with the same income without the gain. The second resident band is 15% from 1 July 2026.
Does the 50% discount change in 2026-27?
No. Resident individuals still reduce an eligible gain by half after losses. What changes year to year is the income-tax table applied to the amount that remains.
Which sale date belongs on the 2026-27 return?
The CGT event date. For a property sold under contract that is usually the contract date, not settlement. Events from 1 July 2026 to 30 June 2027 belong in 2026-27. This page still lets you type an earlier sale if you only want to compare extra tax at 2026-27 rates.
Are 2026-27 Medicare levy thresholds published?
The 2% levy rate is published. As of 2026-11-01 the ATO reduction page still lists the 2025-26 singles shade-in amounts. Extra Medicare on this page uses those latest published figures and says so on screen.