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Australian Capital Gains Tax (CGT) Calculator

50% CGT Discount Rule (>12 Months) • Cost Base Additions • Stage 3 Marginal Tax Tiers

Asset & Transaction Details

Enter acquisition, disposal, and cost base figures.

Asset Category

Real Estate ASX Shares / ETFs Cryptocurrency

Ownership Duration

Held ≥ 12 Months (50% Discount) Held < 12 Months (Full CGT)

Purchase Price ($)

Sale Price ($)

Cost Base Additions & Legal/Agent Fees ($) Stamp duty, conveyancing, capital renovations, selling commissions

Prior Capital Losses ($)

Salary / Other Income ($)

Estimated Capital Gains Tax (ATO) 50% CGT DISCOUNT APPLIED

$48,750

(16.0% effective rate)

Net additional tax payable on your annual individual tax return.

🎉 50% CGT Discount Tax Saved:

$48,750 saved

Gross Capital Gain $305,000

Cost Base Total $545,000

Net Taxable Gain $152,500

Top Marginal Tier 39.0%

Tax Position With vs Without Capital Gain

Tax Scenario	Taxable Income	Base PAYG Tax	Medicare Levy	Total Tax Liability

How Australian Capital Gains Tax (CGT) Works

The 50% CGT Discount

Unlike countries with separate flat capital gains tax rates, Australia treats net capital gains as ordinary income. However, under Division 115 of the ITAA 1997, individual Australian tax residents who own an asset for at least 12 months before selling only have to declare 50% of the net capital gain on their tax return. The other 50% is completely tax-free.

What Counts Toward Your Cost Base?

Your cost base is not just the original purchase price. Under ATO rules, you can add acquisition costs (like stamp duty, conveyancing, search fees), incidental ownership costs, capital renovation expenses, and selling costs (like real estate agent commissions and auction marketing). Increasing your cost base directly reduces your taxable capital gain.