The FisCalc
Capital Gains Tax
2026 Budget changes included

CGT Calculator
Australia 2025–26

Enter your asset details to see exactly how much CGT you'll pay — including the 50% discount, your marginal rate, and what you'd save by holding longer.Rates current as at 1 July 2025 · ATO FY2025–26

Asset Details
Works for shares, ETFs, property, and crypto.
The Asset
$
$
$
Holding Period
Yes — 50% discount applies
No — full gain taxed
Your Tax
$
$
2026 Budget Reform Comparison
Yes — show comparison
No

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Enter asset details

Fill in the form to see your capital gains tax breakdown.

General information only. CGT calculations use the discount method. Does not model the indexation method, rollovers, or small business CGT concessions. Crypto tax treatment may differ — consult the ATO or a tax adviser. This is not tax advice.

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CGT payable: $7,400
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How Capital Gains Tax Works in Australia

When you sell an asset for more than you paid for it, the profit is a capital gain. The ATO requires you to include this gain in your assessable income for the financial year of the sale, where it is taxed at your marginal rate.

The key benefit available to most Australian investors is the 50% CGT discount: if you've owned the asset for more than 12 months, you only include half the gain in your taxable income. This effectively halves your CGT rate compared to short-term gains.

What counts as the cost base?

Your cost base is more than just the purchase price. It includes brokerage commissions, stamp duty, legal fees, and any capital costs incurred to improve or defend your ownership of the asset. Getting the cost base right can meaningfully reduce your CGT liability.

Can I offset capital losses?

Yes. Capital losses from selling other assets can be offset against capital gains in the same year. If your losses exceed your gains, the excess is carried forward indefinitely to offset future gains — it cannot be used to reduce ordinary income.

What's changing: 2026-27 Budget CGT reforms

The 2026-27 Federal Budget proposes replacing the 50% CGT discount with cost base indexation from 1 July 2027 — your cost base is increased in line with inflation, and tax applies only to the gain above inflation. A 30% minimum effective tax rate would apply to real gains from that date, though anyone receiving means-tested income support (such as the Age Pension or JobSeeker) in the year they sell is exempt from this minimum.

Assets bought before 7:30pm AEST on 12 May 2026 are grandfathered: investment properties held before this date keep the full 50% discount with no changes. Shares, ETFs, and other assets acquired before this date get split treatment — the portion of the gain accrued up to 30 June 2027 keeps the 50% discount, and the portion from 1 July 2027 onward is taxed under the new indexation rules. These measures are proposed legislation and have not yet passed Parliament.

Do I pay CGT on my home?
Generally no — your primary place of residence (PPOR) is exempt from CGT under the main residence exemption. A partial exemption applies if you've rented the property or used it for business at any point. The rules are complex — seek advice if you're selling a former PPOR.
When do I pay CGT?
CGT is included in your income tax return for the financial year in which the sale (contract date) occurs. It's not a separate tax — it's added to your other taxable income and taxed at your marginal rate. The ATO does not send a separate CGT bill.
Is crypto taxed as CGT in Australia?
Yes. The ATO treats cryptocurrency as property for tax purposes, meaning disposals (selling, trading, or using crypto to buy goods) trigger CGT events. The 50% discount applies if you've held for more than 12 months. Detailed records of every transaction are required.
What is CGT indexation and how does it work?
Indexation increases your cost base in line with inflation (CPI) over your holding period, before calculating the taxable gain. Instead of a flat 50% discount on the whole gain, you only pay tax on the “real” gain — the portion above inflation. This was actually how CGT worked in Australia before 1999, when it was replaced by the 50% discount.
Am I grandfathered under the new CGT rules?
If you acquired the asset before 7:30pm AEST on 12 May 2026, you're grandfathered. For investment property, this means the full 50% discount continues to apply with no changes — ever. For shares, ETFs, and other assets, grandfathering means split treatment: gains up to 30 June 2027 use the old discount, gains from 1 July 2027 onward use the new indexation rules.
When do the new CGT rules start?
The reforms take effect from 1 July 2027. Any sale before that date is taxed entirely under current rules, regardless of when the asset was acquired. These changes are proposed in the 2026-27 Federal Budget and are not yet law — they still need to pass Parliament.

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