Capital Gains Tax Calculator
Estimate a 2025-26 capital gain, available discount and indicative extra income tax.
Disposal amounts
Your ownership share, before selling fees.
Your ownership share, after cost-base adjustments.
Acquisition and selling fees, improvements and title costs, counted once.
Undeducted holding costs allowed in the cost base only.
Ownership and taxpayer
From 22 Sep 1999; generally use the contract date.
A contract date in the 2025-26 income year.
Adult Australian resident for all ownership, or complying accumulation SMSF.
Losses and other income
Eligible losses allocated to this disposal, before its discount.
Taxable income before this disposal’s net gain.
$26,675
2025-26 resident income tax, including the low income tax offset. Medicare excluded.
$175,000
$0
$10,000
$82,500
$82,500
$0
2025-26. Individual 50% discount after losses when the holding period qualifies. One disposal only, with your ownership share entered. Exemptions and other gains excluded.
From Proceeds to the Capital Gain
This capital gains tax calculator estimates one Australian disposal in the 2025-26 income year. It shows the gain or loss, the net gain after allocated losses and any discount, then an indicative income tax difference.
Enter only the client’s ownership share of each amount. Sale proceeds are the gross amount before selling fees. Other eligible capital costs can include acquisition duty, conveyancing, brokerage and selling fees. Include eligible improvements and title costs after any required adjustments.
Keep eligible ownership costs separate. These can reduce a capital gain but cannot create or increase a capital loss. If proceeds fall below the cost base, the tool compares proceeds with the reduced cost base instead. Proceeds between the two bases produce neither a gain nor a loss.
Deducted or deductible expenses cannot be counted again. Adjust for capital works deductions, recoupments and other cost-base changes before entering amounts. The ATO explains how reduced cost base determines a capital loss.
Discounts and Losses
Eligible capital losses reduce the gain before the discount. The calculator assumes the losses you enter are available and allocated to this disposal. With several gains, allocate losses across the return before using this single-disposal estimate.
An eligible resident individual receives a 50% discount after the required holding period. A complying SMSF receives a one-third discount. The holding-period check excludes both transaction days, so disposal on the first acquisition anniversary does not qualify. Use the relevant acquisition and CGT event dates, generally contract dates for an ordinary sale.
The individual estimate compares resident income tax before and after the net gain, including the low income tax offset. It excludes Medicare levy, Medicare levy surcharge, study loan repayments and other offsets. The SMSF estimate applies 15% to ordinary accumulation income only. It excludes pension exemptions and non-arm’s-length income.
A capital loss reduces capital gains, with unused amounts available for later eligible gains. It cannot reduce salary or other ordinary income. The ATO discount guidance explains the ordering. Its SMSF guidance explains the fund discount.
Property and Share Examples
In the fictional investment-property sale shown in the tool, a resident individual receives $750,000 for their ownership share. Purchase cost is $525,000 and other eligible capital costs are $50,000. With no additional ownership costs, the capital gain is $175,000.
Allocated capital losses of $10,000 leave $165,000. The qualifying 50% discount reduces the net gain to $82,500. With $80,000 of other taxable income, the indicative extra income tax is $26,675 before Medicare and other excluded items.
For a fictional share disposal, change proceeds to $17,500, purchase cost to $10,000 and other eligible costs to $100. Enter no ownership costs or losses. Retain the example dates and $80,000 other income. The $7,400 capital gain becomes a $3,700 net gain, with $1,110 extra income tax.
A Victorian property disposal uses the same federal CGT rules as this example. Annual rental profit and state land tax are separate calculations. Use the investment property tax calculator for rental income, deductions and cash results. Victoria’s land tax is assessed separately on taxable land ownership.
Use Download working CSV beside the result to save your current entered disposal. The download includes your inputs, cost bases and matching tax estimate. Download the property example’s spreadsheet working as CSV for the fixed example’s inputs and results.
For a complying SMSF in accumulation, $30,000 of gain with no losses becomes $20,000 after the one-third discount. Ordinary tax on that net gain is $3,000. Without a qualifying holding period, the same $30,000 gain produces $4,500 of ordinary tax.
What the Estimate Leaves to the Accountant
The tool covers straightforward investment disposals acquired from 22 Sep 1999 and disposed of in 2025-26. It does not choose between discount and historical indexation methods. Later income years and the legislated CGT reforms from 1 Jul 2027 require a separate calculation under the CGT reform legislation.
Main-residence exemptions, mixed private and income use, foreign or temporary residency and changes in ownership need facts beyond these amounts. Review inherited assets, rollovers, trusts, companies and small business concessions separately. This tool assumes an adult individual who was an Australian resident throughout ownership. Special rates for children need a separate calculation.
A foreign resident capital gains withholding variation is a separate request about withholding on a property sale. This disposal estimate does not decide eligibility for that variation or replace the ATO’s issued notice.
For an SMSF, confirm compliance status, accumulation treatment and any exempt current pension income before using the result. An asset held for pension liabilities can have a different tax outcome. The tool does not calculate that exemption.
CGT is part of federal income tax. NSW, Queensland, Victoria and WA do not require separate CGT rate selectors here. State acquisition duty can affect the entered cost base. The estimate applies Australian rules and does not calculate UK tax.
Review the full return, the cost-base records and all other disposals before relying on the estimate. Amounts stay in this browser page, with no upload, exchange connection or browser storage.
A Crypto Disposal From Entered Values
This free crypto tax calculator estimates one investment disposal from amounts you enter manually. It shows the gain, the net gain after eligible losses and discount, and indicative extra income tax within the taxpayer and income-year limits above.
For a crypto investment disposal, enter Australian-dollar proceeds and the Australian-dollar purchase cost for the units disposed of. Add eligible purchase and disposal fees once under other eligible capital costs. Use the transaction dates and records for that parcel.
A fictional crypto disposal with $17,500 proceeds, $10,000 purchase cost and $100 eligible fees produces a $7,400 gain. With the qualifying example holding period and no losses, the individual’s net gain is $3,700. The same $80,000 other income produces $1,110 extra income tax.
If you allocate $1,000 of eligible capital losses to that crypto disposal, the gain after losses is $6,400. The 50% discount leaves a $3,200 net gain and $960 extra income tax on the same other income.
This crypto calculation handles one entered disposal. It does not import exchange histories or match parcels across a portfolio. For imports, reconciliation and portfolio reports, compare crypto tax software. This page needs no account or login.
Trading as a business, staking rewards, airdrops and other income events need their own treatment. Retain the Australian-dollar valuation at each transaction and the supporting crypto records required by the ATO.