澳洲資本利得稅折扣計算機

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. 輸入成本與收入。
2. 輸入持有期。
3. 按計算。

50% 折扣何時適用？

對個人而言，資產須持有超過 12 個月。持有 12 個月或以下的資產不享折扣。

折扣適用於全部收益嗎？

50% 折扣適用於扣除資本虧損後的收益。本工具按個人適用稅率建模。

公司也能享有嗎？

不能。公司不享 CGT 折扣，須就全部資本利得按公司稅率納稅。

本工具僅供參考，不構成財務建議。請諲詢合格的財務專業人士以獲取針對您具體情況的建議。