Australia CGT Discount Calculator
Calculate your capital gain and the 50% Capital Gains Tax discount available to individuals who hold a personal asset for more than 12 months.
What is this tool?
Capital Gains Tax applies to the profit when you sell a capital asset. Individuals and complying super funds get a 50% (33% for super) discount on the gain if they have held the asset for more than 12 months. The discount is applied after any capital losses.How it works
Enter the cost base, the capital proceeds and how long you held the asset. The tool works out the gain and whether the 50% discount applies.How the discount works
For individuals, a capital gain on a personal asset held for more than 12 months is reduced by a 50% discount before it is added to your income. The discount applies after subtracting any capital losses from the same and prior years.
Worked example
If you buy an asset for $300,000 and sell it 24 months later for $500,000, the $200,000 gain is reduced by 50% to a $100,000 net capital gain. Had you sold within 12 months, the full $200,000 would be taxable.
| Step | Amount |
|---|---|
| Capital gain | $200,000.00 |
| 50% discount | $100,000.00 |
| Net capital gain | $100,000.00 |
Changes from 1 July 2027
The 2026-27 Budget replaced the 50% CGT discount for individuals, trusts and partnerships with cost base indexation plus a 30% minimum tax rate on capital gains; these measures are now law. The new arrangements apply only to gains accruing from 1 July 2027, so a gain built up before that date keeps the 50% discount. Investors who buy a new build can choose either the existing 50% discount or the new indexation and minimum tax, and Age Pension and Jobseeker recipients are exempt from the minimum tax. This calculator still applies the 50% discount, which remains correct for gains accruing before 1 July 2027.
How to use
- Enter cost base and proceeds.
- Enter holding period in months.
- Press Calculate for the gain and discount.
Frequently Asked Questions
When does the 50% discount apply?
For individuals, the asset must be held for more than 12 months. Assets held 12 months or less get no discount.
Is the discount on the whole gain?
The 50% discount applies to the gain after capital losses are subtracted. This tool models the individual rate.
Do companies get it?
No. Companies do not get the CGT discount; they pay tax on the full capital gain at the company rate.
This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.
Tips & Advice
The cost base can include buying costs, improvements and selling costs, which reduce the gain. This tool uses the simple cost/base you enter.Related Tools
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Sources & References
Last reviewed: September 2026.
- Australian Taxation Office – The CGT discount.
- Australian Taxation Office – Capital gains tax.
- Treasury – Tax reform.
Limitations
Applies the 50% CGT discount for individuals to gains from assets held for more than 12 months, using the 2026-27 resident marginal rates. It does not model capital losses and their carry-forward, the small business CGT concessions, the main residence exemption and its partial exemptions, foreign resident withholding, or the reforms applying from 1 July 2027 — indexation of the cost base and a 30% minimum tax on gains accruing from that date. It is not tax advice.