澳洲资本利得税折扣计算器

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.

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.

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.

1. 输入成本与收入。
2. 输入持有期。
3. 按计算。

50% 折扣何时适用？

对个人而言，资产须持有超过 12 个月。持有 12 个月或以下的资产不享受折扣。

折扣适用于全部收益吗？

50% 折扣适用于扣除资本亏损后的收益。本工具按个人适用税率建模。

公司也能享受吗？

不能。公司不享受 CGT 折扣，须就全部资本利得按公司税率纳税。

本工具仅供参考，不构成财务建议。请咨询合格的财务专业人士以获取针对您具体情况的建议。