Live tool Uses 2026-27 ATO tax brackets

Capital Gains Tax Calculator

Build your full CGT position across multiple assets in one place — with correct-order loss offsetting, automatic 12-month discount eligibility, and an estimated tax impact at your marginal rate.

✓ Main residence

Your home is usually CGT-exempt. Tick "main residence" on that asset to exclude it from the taxable total.

⚠ 12-month rule

The 50% discount only applies if you held the asset for more than 12 months before selling.

ⓘ Collectables & personal-use assets

Items under certain thresholds (e.g. some personal-use assets) may be exempt — this calculator covers standard investment assets.

Entity type

Prior-year carried-forward losses ($)

Asset (optional label)

Purchase date

Sale date

Purchase price ($)

Incidental purchase costs ($)

Capital improvements ($)

Sale price ($)

Selling costs ($)

This was my main residence (exempt from CGT)

No assets added yet — add your first sale above.

Gross capital gains$0.00

Capital losses applied$0.00

CGT discount applied$0.00

Losses carried forward to next year$0.00

Net capital gain (added to taxable income)$0.00

Your other taxable income ($)

Include 2% Medicare levy on the gain

Estimated extra tax from this gain $0.00

Your last saved positions

Add an asset and it'll be saved here automatically.

Tax brackets sourced from ATO 2026-27 individual resident rates, verified 23 July 2026.

CalcuHive — Capital Gains Tax Position

Asset	Held	Status	Gain/Loss

How it works

Four steps to your net position

Choose your entity type

Individual/trust, SMSF or company — the discount rate depends on it.

Add each asset

Purchase and sale details, dates, and any incidental or improvement costs.

Review your net position

Losses are applied in the correct order, then the discount is applied.

Estimate the tax impact

Add your other income to see the extra tax this gain adds.

Reference

Discount rates & current tax brackets

Entity type	CGT discount
Individual / Trust	50%
Complying super fund (SMSF)	33.3%
Company	0%

Taxable income (2026-27)	Tax rate
$0 – $18,200	0%
$18,201 – $45,000	15%
$45,001 – $135,000	30%
$135,001 – $190,000	37%
$190,001+	45%

FAQ

Common questions

Do I pay CGT on my home?

Your main residence is usually exempt from capital gains tax. Tick "main residence" on that asset in the calculator to exclude it from the taxable total.

What is the 50% CGT discount and who qualifies?

Individuals and trusts that hold an asset for more than 12 months before selling can generally discount the capital gain by 50%. Complying super funds get a 33.3% discount. Companies don't get a discount.

How are capital losses used?

Capital losses are first applied against capital gains that aren't eligible for the discount, then against discount-eligible gains, before the discount is applied. Unused losses carry forward to future years.

Is there a separate CGT tax rate?

No. There's no separate capital gains tax rate in Australia. Your net capital gain is added to your other taxable income and taxed at your marginal income tax rate.

What records do I need to keep for CGT?

Keep records of the purchase price, purchase date, incidental costs, improvement costs, sale price, sale date and selling costs for each asset, generally for at least five years after you dispose of it.

Learn more