What might my indicative capital gain look like?
An educational calculator that shows the indicative gross capital gain and whether the 50% CGT discount may apply based on your entity type and holding period. This tool does not calculate tax payable.
Important: This is an educational tool only. It does not constitute tax or legal advice. Agency Valuations is not a registered tax agent. Your actual tax liability depends on your marginal tax rate, other capital events in the year, available concessions and your overall tax position. Consult your accountant or a registered tax adviser before acting on any output.
Acquisition cost plus incidental costs, capital expenditure and certain holding costs. Confirm with your accountant.
Enter sale price, cost base and acquisition date to see the indicative capital gain calculation appear here.
How the calculation works.
Under Australian tax law, your capital gain on a CGT asset is generally the amount by which the capital proceeds (sale price or market value) exceed the cost base of the asset. Where the asset has been held for more than 12 months and the taxpayer is an individual, trust or super fund, a discount on the gain may apply: 50% for individuals and trusts, 33.33% for complying super funds. Companies do not receive the CGT discount.
The rules change from 1 July 2027. For individuals, trusts and partnerships, the 50% discount is replaced by cost base indexation plus a 30% minimum tax on capital gains, for gains accruing after that date, and individuals and trusts are treated as selling and reacquiring their assets at market value just before 1 July 2027. This calculator applies the current rules only. See CGT 2027 valuations for agencies.
This tool shows the arithmetic of that calculation as an educational illustration. It does not apply marginal tax rates and does not output a tax-payable figure. The amount of tax you actually pay on a capital gain depends on the gain’s interaction with your overall taxable income, the availability of small business CGT concessions, the use of capital losses, and a range of other tax-law considerations that belong with your registered tax adviser.
A note on cost base: The “cost base” under Australian tax law is more than the purchase price. It typically includes incidental costs of acquisition (legal, professional, stamp duty), capital expenditure that improved or maintained the asset, and in some cases holding costs. The cost base you enter into this tool should reflect those components. Your accountant confirms.
Where the sale price is not arm’s length, you need an independent valuation.
Related-party transfers, restructures, gifts and deemed disposals all require substantiated market value. We provide it.
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