Capital Gains Tax Calculator Australia (FY2025-26)
Estimate the capital gains tax on a share, property or crypto sale using FY2025-26 marginal rates. The calculator applies the 50% individual CGT discount where you have held the asset for over 12 months, offsets capital losses, and shows the additional tax payable on top of your other income.
About this calculator
Capital Gains Tax in Australia is not a separate tax — your net capital gain is added to your assessable income and taxed at your marginal rate. The gain itself is the difference between what you sold an asset for (capital proceeds) and the cost base, which includes the original purchase price plus stamp duty, legal fees, capital improvements and selling costs like agent commission. Getting the cost base right is often where the biggest tax savings live, because every legitimate dollar in the cost base reduces your gain dollar-for-dollar before any discount is even applied.
Individuals who have held a CGT asset for more than 12 months are entitled to a 50% discount on the gain. Hold for 365 days exactly and you miss out — the rule is strictly more than 12 months, measured from the day after acquisition to the contract date of sale, not the settlement date. The discount applies after offsetting any current-year capital losses and any losses carried forward from prior years, which compounds the saving for investors who actively manage their realised loss position. Companies do not get the discount, and super funds get only one third.
Capital losses can only be offset against capital gains — never against salary or other income — but they carry forward indefinitely until used. Your main residence is generally exempt, and the calculator focuses on investment property, listed shares, ETFs, crypto and other CGT assets. For complex situations like partial main-residence exemptions, foreign property, pre-1985 assets, deceased estates or shares acquired through employee share schemes, the result is a starting estimate and you should confirm with a registered tax agent before lodging your return.
How to use
- 1Enter the sale price (capital proceeds) and the full cost base — purchase price, stamp duty, legal and conveyancing fees, capital improvements and selling costs.
- 2Tell us how long you owned the asset — over 12 months unlocks the 50% individual CGT discount.
- 3Apply any prior-year capital losses you are carrying forward and current-year losses on other disposals.
- 4Add your other taxable income for the year so we can stack the gain on top at your marginal rate.
- 5We return the assessable capital gain after discount and losses, plus the extra tax payable using FY2025-26 brackets.
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Frequently asked questions
Who qualifies for the 50% CGT discount?
Australian-resident individuals and most trusts that have held the CGT asset for more than 12 months qualify for the 50% discount. Companies do not get the discount, and super funds get only one third. The 12-month period starts the day after you acquired the asset and runs to the day of the contract for sale, not settlement, so a sale signed at 11 months and 29 days misses out entirely. Foreign and temporary residents have not been able to claim the discount on Australian property held since 8 May 2012.
What goes into the cost base?
The cost base includes five elements: the purchase price, incidental costs like stamp duty, legal fees, agent commission and inspections, ownership costs (interest, rates and insurance — only deductible against future CGT, not your annual return), capital improvements such as a renovation or extension, and costs to defend your title. For shares and ETFs, brokerage on both purchase and sale counts. Keep records for at least 5 years after the sale because the ATO can audit cost base claims and reduce them if undocumented.
Can I use capital losses against my salary?
No. Capital losses can only be offset against capital gains, never against your salary, business income or rental income. Unused losses carry forward indefinitely with no expiry. The order of application matters: current-year capital losses are applied first against current-year gains, then prior-year carried-forward losses, and the 50% discount is applied to whatever gain remains. This means if you have $20,000 in gains and $20,000 in carried-forward losses, your assessable gain is zero and the discount is irrelevant — losses are used in full.
Is my main residence really CGT-free?
Generally yes, if it has been your main residence for the entire ownership period and you have not used any part of it to produce income. Renting out a room, running a home business or being absent for more than 6 years can trigger a partial exemption. The temporary absence rule lets you treat a former home as your main residence for up to 6 years while it is rented out. Homes bought before 20 September 1985 are fully exempt. This calculator is for investment assets — see a tax agent for partial-exemption maths.
Does selling crypto trigger CGT in Australia?
Yes. The ATO treats cryptocurrency as a CGT asset, so swapping one coin for another, spending crypto on goods, gifting it or converting to AUD all count as disposals. Each transaction needs a cost base in AUD at the time of acquisition and capital proceeds in AUD at the time of disposal. Holdings of more than 12 months still qualify for the 50% individual discount. The ATO data-matches with Australian exchanges and chases unreported gains, so include every disposal — losses are valuable too because they offset other crypto and investment gains.
Authoritative sources
All rates and thresholds used in this calculator are sourced from the Australian Taxation Office (ATO).
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