Capital Gains Tax Estimator

Estimated CGT on the sale of an asset, including the 50% CGT discount for individuals and trusts holding the asset for more than 12 months.

FY 2025–26

FY 2026–27 (current)

Rates & assumptions used in this calculator

50% CGT discount: available to individuals and trusts (not companies) who have held the asset for at least 12 months before the CGT event, under Div 115 ITAA 1997. The discount rate and 12-month rule are unchanged for both years shown.
Capital gain = sale price less cost base (purchase price plus acquisition and disposal costs, and any capital improvements — this tool takes cost base as a single entered figure rather than building it up from components).
Tax on the gain for individuals is estimated by adding the discounted (or full, if held ≤12 months) gain to the person's other taxable income and applying the same marginal tax brackets as the Income Tax Estimate Calculator.
Companies do not receive the 50% discount and are taxed on the full gain at the company tax rate (25% base rate entity or 30% general rate) — this tool applies a flat 25% for companies as an estimate; confirm the correct rate based on aggregated turnover and passive income proportion.
Capital losses, the CGT small business concessions, main residence exemption, and cost base indexation (pre-CGT/pre-1999 assets) are not modelled — all of these can materially change the result.

Based on ATO CGT discount and rates guidance as at July 2026. This is one of the more assumption-heavy calculators in this suite — always verify the specific CGT event and eligibility with a registered tax agent.

Asset details

$400,000 cost base → $550,000 sale

Cost base

Purchase price plus acquisition/disposal costs and capital improvements

Sale price

Held for more than 12 months?

Yes

Entity & income

Individual · $110,000 other income

Entity type

Individual / trust

Company

Other taxable income

Used to determine the marginal rate the gain is taxed at

Sale price$0

Cost base−$0

Capital gain$0

50% CGT discount−$0

Taxable gain$0

Applicable rate0%

Estimated CGT$0

Know Your Exact Capital Gains Tax Liability?

Calculate CGT accurately on asset sales including discount rates and cost base adjustments. Our accountants identify timing strategies and ensure you're only paying what's required by the ATO.

Discount rates applied ATO compliant Timing strategies

This is a general estimate only, not tax advice. It does not account for capital losses, the main residence exemption, small business CGT concessions, or the correct company tax rate for the entity's specific turnover and income mix. Refer to a registered tax agent before relying on this for a lodgement or sale decision.