ATO 2025–26 · Individual & Accountant

Capital Gains Tax Calculator

Individual and accountant modes — live CGT waterfall breakdown

Your Details

Annual Income (before capital gain)

$

Your gross income excluding any capital gain

Date Acquired

Date Disposed

Capital Proceeds

$

Cost Base

$

Purchase price + stamp duty + agent fees + improvement costs. Cost Base Calculator

Carried Forward Losses

$

50% CGT Discount Eligible?

Annual Income (before capital gain)

$

Your gross income excluding any capital gain

Date Acquired

Date Disposed

Capital Proceeds

$

Cost Base

$

Purchase price + stamp duty + agent fees + improvement costs. Cost Base Calculator

Taxpayer Type

50% CGT discount applies if held ≥ 12 months

CGT Discount

Current Year Capital Losses

$

Carried Forward Losses

$

15-Year Exemption

Small business: if eligible, the entire gain is fully disregarded

Active Asset Reduction

Small business: 50% reduction applied to gain after CGT discount

Retirement Exemption

$

Lifetime cap $500,000 per taxpayer — ATO small business concession

CGT Result

Enter dates and amounts above to see your CGT result

Source: ATO Capital Gains Tax 2025–26 · ato.gov.au
This calculator is for general guidance only. It does not constitute financial or tax advice.