Capital gains,
every asset class.
CGT on property, shares, crypto and the main residence exemption — including the 50% discount and partial exemption rules.
In 2023–24, Australians declared $40.6 billion in net capital gains.
More than 1.3 million individuals reported a gain, and for most of them the single biggest lever was the 50% discount for holding an asset past twelve months. It is worth modelling your own position before you sell — what the 50% discount saves, the tax on an investment property or share sale, whether the main residence exemption wipes the gain out, and how a crypto disposal is taxed.
What the 50% discount does to a gain
Take a $100,000 capital gain on an asset held more than twelve months. As an individual, only half of it — $50,000 — is added to your assessable income and taxed at your marginal rate. The other half is discounted away before tax is worked out.
All Capital Gains Tax calculators
6 calculatorsProperty CGT Calculator
Calculate CGT on investment property including cost base and 50% discount.
Shares CGT Calculator
Calculate CGT on share sales including brokerage in the cost base.
CGT 50% Discount Calculator
See how much the 50% CGT discount saves if held over 12 months.
Main Residence Exemption Calculator
Calculate the partial CGT exemption when your home was also rented.
Crypto CGT Calculator
Calculate capital gains tax on cryptocurrency disposals.
General CGT Calculator
Universal CGT calculator for any asset type.
Capital Gains Tax in Australia — 2026–27
Capital Gains Tax (CGT) in Australia is not a separate tax — it is included in your assessable income for the year you dispose of an asset. A capital gain arises when you sell an asset for more than its cost base. CGT applies to property (excluding your main residence in most cases), shares, cryptocurrency, collectibles, and most other assets acquired after 19 September 1985.
The 50% CGT Discount
One of the most significant concessions available to Australian individual taxpayers is the 50% CGT discount. If you hold an asset for more than 12 months before selling, you can reduce the capital gain by 50% before applying your marginal tax rate. The CGT 50% Discount Calculator shows the tax difference between selling before and after the 12-month threshold — often a compelling reason to hold an asset just a little longer. Companies are not eligible for the discount; superannuation funds receive a one-third discount instead.
Property and the Main Residence Exemption
Your main residence (the home you live in) is generally fully exempt from CGT. However, if you rented the property out at any point, or if it was not your main residence for the entire ownership period, a partial exemption applies. The Main Residence Exemption Calculator calculates the taxable portion of the gain based on the proportion of time the property was used as your principal place of residence. The Property CGT Calculator handles investment property where no exemption applies, factoring in the full cost base including stamp duty and capital improvements.
Shares and Crypto
Share investors need to include brokerage on both purchase and sale in the cost base — the Shares CGT Calculator does this automatically. Cryptocurrency disposals are taxable events under ATO guidance: swapping one coin for another, spending crypto, or transferring to another wallet can all trigger CGT. The Crypto CGT Calculator applies Australian CGT rules to cryptocurrency transactions. For any other asset type — from collectibles to business assets — use the General CGT Calculator.