Australia Capital Gains Tax Calculator (2025–26 & 2026–27)

Australia has no separate capital gains tax rate: the net capital gain from selling shares, an investment property or crypto is added to your taxable income and taxed at your marginal rate. Residents who owned the asset for at least 12 months halve the gain first. This applies capital losses and the 50% discount and shows the extra tax for 2025–26 or 2026–27.

How to use this tool

1. Enter the purchase and sale contract dates.
2. Enter the purchase price, buying costs, capital improvements, sale price and selling costs.
3. Add capital losses from this year or carried forward.
4. Enter your other taxable income and your residency.
5. Read the net capital gain and the tax it adds.

Formula

Net capital gain = (sale price − cost base − capital losses) × 50% if eligible; CGT = tax(income + net gain) − tax(income)

Cost base = purchase price + buying costs + capital improvements + selling costs. Resident rates for 2026–27: 0% to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000, 45% above (16% instead of 15% in 2025–26), less the low income tax offset (up to $700), plus 2% Medicare levy. Foreign residents pay 30% from the first dollar, with no levy and no discount.

Example

An investor bought a unit in March 2019 for $450,000 plus $22,000 of stamp duty and legal costs, then signed a contract to sell for $700,000 in September 2026, paying $15,000 in selling costs. The cost base is $487,000 and the gain $213,000; halved, the net capital gain is $106,500. With $95,000 of salary, tax including Medicare levy rises from $20,920 to $60,575, so the capital gains tax is about $39,655, or 18.6% of the gain.

Simplifications

Medicare levy is a flat 2%. Other offsets, study loan repayments, part-year residency, small business concessions and pre-CGT assets are not modelled, and losses use the cost base rather than the reduced cost base.